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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 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.
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Possible Causes:
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The dependent has already filed a tax return for the tax period, and has failed to indicate that they were a dependent of another.
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Cause 1: This is a dependent being claimed by someone else and the dependent box is not marked on the Client Data Page.
Resolution: Mark the dependent box on the Client Data Page, resign, and resubmit.
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Possible Cause 2: Someone has claimed the taxpayer as a dependent and they should not have.
This could be due to error or identity theft.
If the taxpayer believes this is identity theft then they should file
Resolution: Collect the prep fees upfront and paper file the return along with Form 14039.
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Possible Cause 3: The taxpayer’s information is entered incorrectly and the IRS system thinks it is a different person (double-check the SSN, name, and birthday).
Possible ResolutionsResolution:
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Correct the
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taxpayer’s information, resign,
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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.
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and resubmit.