Reject code IND-452 occurs when:
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.
Explanation:
This error occurs because the Primary Taxpayer's Social Security Number (SSN) on the return has already been used to file another tax return for the same tax year. This usually happens if:
A return was already submitted and accepted with the same SSN.
Someone else filed a return (fraudulently or mistakenly) using the same SSN.
Solution:
1. Confirm if a Return Has Already Been Filed:
Verify if the taxpayer has already submitted their return for the current tax year.
Check with the taxpayer to ensure they did not file previously or work with another preparer who might have submitted their return.
2. Identify Possible Fraud or Mistake:
If the taxpayer did not file previously and the error persists, it’s possible their SSN was used fraudulently.
In this case, the taxpayer should:
Contact the IRS Identity Theft Protection Unit at 1-800-908-4490.
File Form 14039 (Identity Theft Affidavit) to report the issue.
3. Amend if a Duplicate Filing Was Unintentional:
If the taxpayer mistakenly filed their return twice or with conflicting information, they may need to amend their return using Form 1040-X.
Provide any additional documentation to support the correct filing.
4. Check for Software Errors:
Ensure the taxpayer’s SSN is entered correctly in the tax preparation software.
Double-check that the return is not being re-transmitted accidentally as an "original return."
5. File by Mail if Necessary:
If the SSN has already been used electronically, and no fraud is suspected, the taxpayer may need to file their return by mail instead of electronically. Include an explanation of why the return is being submitted on paper.
Steps to Take:
Confirm with the taxpayer if a return has already been filed.
If fraudulent activity is suspected, contact the IRS and file Form 14039.
If unintentional duplication occurred, amend the return if necessary.
Resubmit electronically if the issue is resolved, or file by mail if required.
Additional Notes:
It’s crucial to resolve this issue promptly as duplicate filings can delay refunds or lead to other complications.
Encourage the taxpayer to monitor their account for any unauthorized activity. The IRS may issue an Identity Protection Personal Identification Number (IP PIN) for future filings.