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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 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).
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