Rule Number: IND-452
Rule Text: If 'AmendedReturnIND' in the return is not checked, then the Primary SSN in the Return Header must not be the same as the TIN of a previously accepted electronic Individual return filed 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.
- The taxpayer filed elsewhere.
- 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).
- The taxpayer received a quote somewhere else, and they filed the return without their consent.
- If the taxpayer's information is entered incorrectly, correct the taxpayer's information and resubmit.
- If the taxpayer did not file elsewhere, have them paper file and complete Form 14039.