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 Cause 1: The taxpayer 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 preparer 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 up front 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).
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.
Resolution: 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 up front and paper file the return.