Rule Number: IND-511-01
Rule Text: For the filing status selected in the return, the Primary SSN in the Return Header must not be the same as the Spouse SSN on another return for the same tax year with filing status Married filing separately.
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.
- The taxpayer is married and their spouse filed already filed MFS.
- Someone filed MFS and entered the taxpayers information as their other spouse for MFS status.
- This could be due to error or identity theft. If the taxpayer believes this is identity theft then they should file Form 14039.
- The taxpayer's information is entered incorrectly and the IRS system thinks it is a different person (double-check the SSN, name, and birthday).
- If the taxpayer is married they must file as MFS.
- If the taxpayer is not married then their return will need to be paper filed. Include in the explanation on Form 8948 that the taxpayer has never been married, but was flagged as being on a MFS return.
- If the taxpayer's information is entered incorrectly, correct the taxpayer's information and resubmit.
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