This rejection occurs when:
Each Student SSN on Form 8863 must not appear on another Form 8863 for the same tax year.
If Form 1040 'PrimaryClaimAsDependentInd' is not checked, the Primary SSN must not match the SSN of a dependent on another return for the same tax year.
A student’s SSN is listed on more than one Form 8863 for the same tax year.
The Primary Taxpayer’s SSN appears as a Dependent SSN on another return.
How to Fix It:
Check SSNs – Ensure the student’s SSN is correct and not used on another return.
Confirm Dependents – If the taxpayer is not claiming themselves as a dependent, verify they are not listed as a dependent on another return.
Review Tax Credits – Ensure the Premium Tax Credit totals match the correct annual or monthly amount.
If Needed, File an Amended Return (Form 1040-X) to correct any errors.
This issue often happens when multiple taxpayers claim the same student for education credits. Double-check before filing to avoid delays.