Taxpayer SSN previously filed on another previously accepted return
| IND-513-01 | The spouse SSN in the return must not be the same as the Spouse SSN in another return filed for the same tax year. |
| IND-515-01 | The Primary SSN in the Return Header must not be the same as the Primary SSN in another return filed for the same tax year. |
If you get this reject and your customer claims they did not file anywhere else, direct them to complete the following form:
Form 14039-Identity Theft Affidavit
The Form 14039 Identity Theft Affidavit will alert the IRS the taxpayer feels there is a form of Identity theft and they will issue the Taxpayer a IP PIN every year.
The IP PIN will have to be included on all future tax returns to validate identity.
Dependents SSN already claimed on someone else’s return
| R0000-507-01 | "DependentSSN" in "DependentDetail" on the return was used as a Dependent SSN on a previously filed tax return for the same tax period. |
In these cases, another Taxpayer has claimed the Dependents on a previously Acknowledged Tax Return.
Make sure all Due Diligence Items are complete and confirm with the customer they are eligible to claim the dependents listed on the return.
Next, you can explain to the customer by paper filing they are going to receive a CP75 or CP75A notice to ask the taxpayer to provide documentation to prove they should be claiming the dependents. By clicking the following links you will be able to find examples of specific documents the taxpayer will be asked to provide.
CP75 or CP75A Notice Request for Supporting Documentation:
You may then sign and print the Paper RT and give it to the customer to mail in.