Which returns can reach a credit file

Most published return-code lists are written for debit originators, which makes them misleading if you send credits. Of the codes below, 15 can come back on a credit entry; the rest describe money being pulled out of an account and can never appear on a payroll or vendor file. Only R23 is credit-only — a recipient actively refusing money you sent.

Every return code

Code	Reason	Applies to	Return deadline
R01	Insufficient Funds. The receiver's account did not have enough available balance to cover a debit.	Debit entries	2 banking days
R02	Account Closed. The account existed but has since been closed.	Credits and debits	2 banking days
R03	No Account / Unable to Locate Account. The account number does not match any open account at that bank.	Credits and debits	2 banking days
R04	Invalid Account Number Structure. The account number fails the receiving bank's structural validation.	Credits and debits	2 banking days
R05	Unauthorized Debit to Consumer Account Using Corporate SEC Code. A consumer account was debited with a corporate entry class.	Debit entries	60 calendar days
R06	Returned per ODFI's Request. Your own bank asked for the entry back.	Credits and debits	Not fixed
R07	Authorization Revoked by Customer. The consumer withdrew the authorization they had previously given.	Debit entries	60 calendar days
R08	Payment Stopped. The receiver placed a stop payment order on the entry.	Debit entries	2 banking days
R09	Uncollected Funds. The balance exists on paper but has not cleared yet.	Debit entries	2 banking days
R10	Customer Advises Originator Is Not Known to Receiver or Not Authorized to Debit. The consumer says they never authorized this originator at all.	Debit entries	60 calendar days
R11	Customer Advises Entry Not in Accordance with the Terms of the Authorization. Authorization exists, but this particular entry did not match its terms.	Debit entries	60 calendar days
R12	Account Sold to Another DFI. The branch or account moved to a different institution.	Credits and debits	2 banking days
R13	Invalid ACH Routing Number. The routing number is not a valid receiving institution.	Credits and debits	Next file delivery
R14	Representative Payee Deceased or Unable to Continue. The representative managing the account can no longer act.	Credits and debits	2 banking days
R15	Beneficiary or Account Holder Deceased. The account holder has died.	Credits and debits	2 banking days
R16	Account Frozen / Entry Returned per OFAC Instruction. The account is frozen, or the entry was stopped for sanctions reasons.	Credits and debits	2 banking days
R17	File Record Edit Criteria. The receiving bank rejected the record itself as malformed or suspicious.	Credits and debits	2 banking days
R20	Non-Transaction Account. The account type does not accept ACH entries.	Credits and debits	2 banking days
R21	Invalid Company Identification. The company identification number is not valid.	Credits and debits	2 banking days
R22	Invalid Individual ID Number. The receiver disputes the individual identification number used.	Credits and debits	2 banking days
R23	Credit Entry Refused by Receiver. The recipient actively refused the money you sent.	Credit entries	On receipt of refusal
R24	Duplicate Entry. The receiving bank identified the entry as a duplicate.	Credits and debits	2 banking days
R29	Corporate Customer Advises Not Authorized. A business receiver says it never authorized the debit.	Debit entries	2 banking days
R31	Permissible Return Entry (CCD and CTX only). The receiving bank returned a corporate entry with the originator's agreement.	Debit entries	Not fixed
R33	Return of XCK Entry. A destroyed-check entry was returned.	Debit entries	60 calendar days

Linked codes have a page of their own explaining what causes them and what to do next.

A return is not a file error

Returns come back days after your bank accepted the file, and they say something about the recipient's account rather than about your file's format. Errors in the file itself — bad record lengths, a wrong entry hash, block padding — are rejected up front by your bank and never reach the receiving institution. To check for those before you upload, run the file through the ACH file validator.

The best defence against R02, R03, and R04 is verifying account details before you send real money. A zero-dollar prenote does exactly that, and the ACH file format guide shows where routing and account values sit in each record.