Rule Number: IND-452
Rule Text: If 'AmendedReturnIND' in the return is not checked, then the Primary SSN in the Return Header must not be the same as the TIN of a previously accepted electronic Individual return filed for the same tax period.
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's return was filed elsewhere without their consent.
This could be due to error or identity theft.
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 2: 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 3: You are trying to file an amended return for a taxpayer you did not file the original federal return for, but forgot to check the e-file amendment box at the top of the 1040-X.
Resolution: Check the e-file box at the top of the 1040-X.