If Form 1040, 'PrimaryClaimAsDependentInd' is not checked, then the Primary SSN must not be the same as a Dependent SSN on another return filed for the same tax year.
Solution:
Understand the Issue:
This error occurs when the Primary SSN on the return matches the SSN of a dependent on another tax return for the same year.
It indicates a conflict, as the primary taxpayer cannot also be claimed as a dependent on another return unless the "Claim as Dependent" box is checked.
Steps to Resolve:
a) Verify SSN:
Check the Primary SSN on the Main Information Sheet of the current tax return.
Ensure it is entered correctly and matches the taxpayer’s official Social Security record.
b) Check for Conflicts:
Confirm with the taxpayer whether their SSN has been used on another return for the same tax year, either as:
A dependent on someone else’s return, OR
A primary taxpayer or spouse on a separate return.
c) Determine Filing Status:
If the taxpayer is being claimed as a dependent on another return:
They cannot file as the primary taxpayer unless their filing is only to claim a refund (e.g., filing a Form 1040 to claim withholding).
If the taxpayer is not being claimed as a dependent, ensure the "Claim as Dependent" box is unchecked on the Main Information Sheet.
Action Steps Based on the Findings:
If the taxpayer should not be claimed as a dependent:
Contact the person who filed the conflicting return and request that they amend their return to remove the dependent claim.
Once resolved, retransmit the corrected return.
If the taxpayer is being claimed as a dependent:
Ensure the PrimaryClaimAsDependentInd box is checked on the current tax return.
Adjust the filing to reflect their dependent status if necessary.
Recalculate and Refile:
Save the changes, verify that the return passes all diagnostic checks, and retransmit the return.
Additional Notes:
If the conflicting return was filed in error by another individual, the IRS may require additional documentation to verify the taxpayer’s filing status.
Advise the taxpayer to monitor for correspondence from the IRS regarding this issue if it persists.
By addressing the conflict in SSNs and ensuring accurate filing status, this error can be resolved effectively.