

| Requirement text | If Form 8865, Schedule B, Line 5 has a non-zero value, then Schedule F (Form 1040) must be attached. |
| BR Tag | BR1.237 |
| Name | |
| Rule Number [1 - Flt:Y Srt:A] | F8865-029 |
| Error Category | Missing Document |
| Severity [2 - Flt:Y Srt:N] | Reject |
| 1120x-v2.9 [6 - Flt:Y Srt:N] |