Rule Number: F1040-516

Rule Number: F1040-516

Rule Text: If Form 1040, ''PrimaryClaimAsDependentInd'' is not checked, then the Primary SSN must not be the same as a Dependent SSN on another return filed for the same tax year.

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:

• The dependent has already filed a tax return for the tax period, and has failed to indicate that they were a dependent of another.
• Someone other than the dependent has filed as the dependent as the primary taxpayer.
  • 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:

• Remove the dependent, resign, and resubmit the tax return.
• If the taxpayer wishes to file with the dependent on the return. Have the dependent amend their tax return to indicate they were a dependent of another. Paper file the customers return including the dependent on the return.
• If the dependent's information is entered incorrectly, correct the dependent's information and resubmit.