Rule Number: IND-508-01
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 filing jointly.
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's spouse filed elsewhere with the taxpayer listed as the spouse.
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 and spouse elected to file their return elsewhere.
The taxpayer and spouse received a quote somewhere else, and they filed the return without their consent.
Possible Resolutions:
Have the taxpayer contact their spouse and ask if they filed jointly in error. If they choose have the spouse amend their return to MFS. Have the taxpayer paper file.
If the taxpayer's information is entered incorrectly, correct the taxpayer's information and resubmit.