Rule Number: IND-507

Rule Number: IND-507

Rule Text: A Dependent SSN in ''DependentDetail'' on the return was used as a Dependent SSN on a previously accepted return for the same tax period.

In order to correct the error, reference the DataValue (this indicates what person or number the rejection is related to). For more information, regarding how to view the details and data values related to rejections and refusals reference Viewing Reject and Refusals.

Possible Causes:

• Someone else has claimed the dependent on their tax return for the same tax year.
  • This could be due to error or identity theft. If the taxpayer believes this is identity theft then they should file Form 14039.
• The dependent's information is entered incorrectly and the IRS system thinks it is a different person (double-check the SSN, name, and birthday).

Possible Resolutions:

• After ensuring the taxpayer is entitled to claim the dependent and all due diligence documents are completed, paper file the tax return.
  • Notify the customer that they will receive a CP75 or CP75A notice from the IRS and must be able to provide supporting documentation for the dependent in question. For an idea of the information that may be requested reference the following documents.
  • 886-H-EIC
  • 886-H-HOH
  • 886-H-DEP
• If the dependent's information is entered incorrectly, correct the dependent's information and resubmit.

The taxpayer can request an IP Pin for the dependent, to keep another individual from claiming them year after year, when they should not. The IP Pin will not take effect until the following tax year. For more information regarding the IP Pin reference Identity Protection Pin (IP Pin).