Reject code IND-508-01 occurs when:
The Primary SSN in the Return Header must not be the same as the Spouse SSN on another return for the same tax year with filing status Married Filing Jointly.
Explanation:
This error occurs when the Primary SSN on the current tax return matches the Spouse SSN from another tax return that was filed with the status Married Filing Jointly for the same tax year. Essentially, the IRS is detecting conflicting information about how this taxpayer was claimed on two returns.
Possible Causes:
Duplicate Filing:
The taxpayer may have already filed a joint return with their spouse and is now attempting to file another return (e.g., Single or Married Filing Separately).
SSN Input Error:
A typo may have occurred, where someone entered the SSNs incorrectly, causing the Primary SSN on one return to match the Spouse SSN on another.
Disagreement Between Spouses:
The taxpayer and their spouse might have separately filed returns, potentially with conflicting filing statuses.
Fraudulent Activity:
A return might have been filed fraudulently using the taxpayer’s or spouse’s information.
Solution:
1. Verify SSNs:
Check that the SSN entered for the Primary Taxpayer is accurate.
Ensure that it does not match the Spouse’s SSN from any previously filed return.
2. Confirm Filing Status:
If the taxpayer is filing jointly with their spouse, only one joint return should be submitted for both parties.
If filing separately, confirm that both taxpayers are filing under Married Filing Separately and not duplicating SSNs.
3. Communicate With the Spouse:
If the couple is no longer filing jointly due to separation or other reasons, ensure that each party is aware of the other’s filing status and SSN usage.
Avoid submitting conflicting returns.
Make corrections to the tax return if necessary.
4. If You Filed the First Return:
If the taxpayer already filed a return with their spouse and now needs to make corrections, file an amended return (Form 1040-X) instead of filing a new return.
Resubmit the return if corrections have been made. If not, do not resubmit the return.
5. If Fraud Is Suspected:
If the taxpayer’s or spouse’s SSN was used without authorization, contact the IRS Identity Theft Protection Unit at 1-800-908-4490.
File Form 14039 (Identity Theft Affidavit) to report unauthorized use.
6. File by Mail if Necessary:
If the return cannot be corrected electronically due to conflicting information, file the return on paper. Include any relevant documentation that supports the filing status and SSN usage.
Steps to Take:
Double-check SSNs and filing statuses for accuracy.
Confirm with the spouse whether a return has already been filed and resolve any disagreements.
File an amended return (Form 1040-X) if needed to correct a previously filed return.
If fraud is suspected, contact the IRS and file Form 14039.
Submit the corrected return electronically or by mail as required.
Additional Notes:
This issue is common in cases of divorce, separation, or misunderstandings during tax filing.
Resolving the conflict early will help prevent delays in processing the return or receiving refunds.