Knowledge Base

13669: Duplicate Business Return Rejection - Not Amended or Superseded

Rejects + EF Messages

How do I correct an IRS business return rejection that says a return has previously been accepted and cannot be accepted again if it isn't an amended or superseded return?

 You're seeing one of the following IRS rejections:
  • R0000-932-01 -
    If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period indicated in the tax return.

    (or R0000-933-01, which references a previously filed paper return)

  • R0000-926-01, a similar 1065 rejection

    (or R0000-927-01, which references a previously filed paper return).

This is a duplicate return - it was previously filed (by you or someone else) and accepted. You cannot e-file it again from Drake unless it is an amended return. Drake supports e-filing a superseded return starting with Drake22.

Filing a final short-year return in the same tax year as a previously accepted return will require the short-year return to be paper-filed. See "Short Year Return" in Related Links below for more information. 

These rejections occur

  • if you e-file a business return again before picking up and processing an acceptance acknowledgement.
  • if the return was previously paper-filed, or previously e-filed by someone else and accepted.

A processed acceptance acknowledgement produces error message 0147 that prevents e-filing:

EF Message 0147 is cleared if you mark the return as Amended return (screen 1, 1120S, 1065, 1041) or complete an 1120X for a corporate return and select 1120-X on the EF screen.

If you receive the reject listed above and suspect that the business has been a victim of identity theft, you may need to file Form 14039-B. Starting in Drake20, Form 14039-B is available in a business return on the Miscellaneous tab > 1403 screen. It is also available under Tools > Blank Forms > Search > 14039B.

Drake does not support the ability to create or e-file a superseded return through Drake21 or prior years. 

Related Links

Also In This Category

On a scale of 1-5, please rate the helpfulness of this article

Not Helpful
Very Helpful
Optionally provide private feedback to help us improve this article...

Thank you for your feedback!

Article has been viewed 10K times.
Last Modified: 5 Months Ago
Article not rated yet.