Starting with Tax Year 2024

If a 2024 Form 1040, 1040-NR, or 1040-SS is e-filed and rejected because the SSN of the taxpayer, spouse, or dependent is the same as on another return filed for tax year 2024, the reject can be addressed in a few different ways.

• If the taxpayer or spouse should be the dependent of another taxpayer, mark the box Dependent of Another on federal screen 1 and retransmit the return.
• If a dependent should be the dependent of another taxpayer, mark the box Not a Dependent on federal screen 2 for the applicable dependent and retransmit the return.
• If another person claimed the taxpayer, spouse, or dependent as a dependent erroneously, the primary taxpayer can apply for an Identity Protection Personal Identification Number (IP PIN). The return should be retransmitted after the IP PIN has been received and entered on screen PIN.
  • This allows the return to be e-filed and processed instead of paper-filing and waiting for the IRS to manually review (as was the case in prior years).
  • On a MFJ return, only the primary taxpayer is required to get an IP PIN to resolve this reject.
  • After completing the online application, it may take 24 - 48 hours for the IP PIN to be assigned.

Reject numbers that allow entry of an IP PIN to resolve the duplicate condition:

• "F1040-516-01"
• "F1040-518-01"
• "IND-507-01"
• "IND-517-02"
• "IND-544-01"
• "IND-563-01"
• "F1040SS-507-01"
• "F1040SS-512-01"
• "F1040SS-513-01"
• "F1040SS-544-01"
• "F2441-526-01"
  
• "SEIC-F1040-506-04"
• "SEIC-F1040-509-04"
• "F8863-528-04"

For more information about IP PINs, see KB 12938.

Prior Tax Years

Prior-year returns that are rejected due to a duplicate claim must still be paper-filed. See the IRS page https://www.irs.gov/identity-theft-fraud-scams/identity-theft-dependents for more information.