...
Rule Text: 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 married filing jointly.
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.
...
Possible CausesCause 1: The taxpayer
...
This could be due to error or identity theft. If the taxpayer believes this is identity theft then they should file Form 14039.
and spouse chose to file elsewhere.
Resolution: If you issued advance money, try to recoup those funds.
...
Possible Cause 2: The taxpayer is a victim of identity theft or error and their return was filed elsewhere without their consent.
Resolution: If the taxpayer would still like to file with you and believes this is an error, collect payment upfront and paper file the return along with Form 14039.
...
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).
...
The taxpayer and spouse elected to file their return elsewhere.
...
Resolution: Correct the taxpayer’s information, resign, and resubmit.
...
Possible Cause 4: The taxpayer’s spouse filed a return with them as the spouse without their consent.
Possible ResolutionsResolution: Have
...
them contact their spouse and
...
try to come to an agreement, if they wish to file on their own, have them tell their spouse to amend their return to MFS.
...
Collect the taxpayer’s payment upfront and paper file
...
the return.