Rule Number: IND-507
Rule Text: A Dependent SSN in ''DependentDetail'' on the return was used as a Dependent SSN on a previously accepted return 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 dependent'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 information, resign, and resubmit.
Possible Cause 2: Someone else has claimed the dependent on their tax return for the same tax year.
This could be due to error or identity theft. If the taxpayer believes this is identity theft then they should file Form 14039.
Resolutions: After ensuring the taxpayer is entitled to claim the dependent and all due diligence documents are completed do one of the following,
Have the taxpayer obtain an IP PIN for themselves, enter that on the return, resign, and resubmit (this is new for tax year 2024).
Paper file the return.
 | The taxpayer can request an IP Pin for the dependent, to keep another individual from claiming them year after year, when they should not. The IP Pin will not take effect until the following tax year. For more information regarding the IP Pin reference Identity Protection Pin (IP Pin). |