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10599: 1040 - Reject - Tax Return Already Accepted


Rejects + EF Messages

The taxpayer's return was rejected with code IND-452 which says that it has already been filed and accepted. What steps do I need to take?  

 

The IRS reject IND-452 states: 

In an original return, 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.

Other rejects with the same troubleshooting steps include: R0000-194 and R0000-902.  

Questions to answer before you consider identity theft:

  • Did you accidentally transmit the return twice?
  • Has the taxpayer filed the return with another tax preparer, or filed it themselves?

If no:  

If the answers to these questions are “No,” you can assist your client by directing them to the IRS.gov web page Taxpayer Guide to Identity Theft:

"Know the warning signs

Be alert to possible tax-related identity theft if you are contacted by the IRS or your tax professional/provider about:

  • More than one tax return was filed using your SSN.
  • You owe additional tax, refund offset or have had collection actions taken against you for a year you did not file a tax return.
  • IRS records indicate you received wages or other income from an employer for whom you did not work.

Steps to take if you become a victim:

If you are a victim of identity theft, the Federal Trade Commission recommends these steps:

  • File a complaint with the FTC at identitytheft.gov.
  • Contact one of the three major credit bureaus to place a ‘fraud alert’ on your credit records:
    • Equifax, www.Equifax.com, 1-800-766-0008
    • Experian, www.Experian.com, 1-888-397-3742
    • TransUnion, www.TransUnion.com, 1-800-680-7289
  • Contact your financial institutions, and close any financial or credit accounts opened without your permission or tampered with by identity thieves....
  • Complete IRS Form 14039, Identity Theft Affidavit, if your e-filed return rejects because of a duplicate filing under your SSN or you are instructed to do so."

Additional IRS Resources:

Form 14039 is available within Drake Tax Software: navigate to screen 1403 (Identity Theft Affidavit) on the Other Forms tab, or to the Tools menu > Blank Forms to print a blank copy of the form.

If yes: 

If you accidentally e-filed a tax return twice, generally when one is accepted, the other is rejected, stating the return was already accepted.

If this is the case, you can correct the display in your software as follows: 

  • If the return is shown as rejected in the Personal Client Manager (PCM) or Client Status Manager (CSM), click on the EF menu, and select Search EF Database. Type the SSN or name and click Go. Review the records listed at the bottom of the window to verify the return status. 
  • You can also review the entries on the ESUM screen (located on the Miscellaneous tab in data entry, ADMIN login necessary), within the return to verify the status of each transmission.
  • You can manually set the client status in the CSM to reflect the accepted status. See Related Links below for more information.

If both transmissions are rejected, make any necessary adjustments, recalculate, and re-transmit the return.

If the return that was accepted first was not accurate, you may need to file an amended return. 


RETURN ALREADY ACCEPTED: A return with the taxpayer’s or spouse’s tax identification number (TIN) has already been filed and accepted by the IRS. Return to screen 1 (Name and Address) and verify that all TINs are correct; if a TIN was entered incorrectly, correct it, then recalculate and retransmit the return.

If all TINs are correct and you DID file the taxpayer’s original return, ignore this reject; it merely signifies a duplicate return. Refer to screen ESUM (e-File Summary) or your EF reports to verify that the return has been accepted (has an acknowledgement (“ack”) of “A.”).

If all TINs are correct and you did NOT file the taxpayer’s original return, this return must be paper filed with Form 8948 attached. If neither you nor the taxpayer filed the original return, and the taxpayer does not know of anyone else who would have filed their return, direct your client to the IRS.gov page “Taxpayer Guide to Identity Theft” as a precaution. If identity theft is later confirmed, take all recommended actions and file Form 14039.

For more information, contact the IRS e-File Help Desk at (866) 255-0654. 


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