Reject code IND-510-02 occurs when:
The Spouse SSN in the return must not be the same as the Primary SSN on another return filed for the same tax year.
Explanation:
This error occurs when the Spouse’s SSN listed on the current tax return is already being used as the Primary SSN on another return for the same tax year. The IRS system identifies this as a conflict because the same individual cannot appear as a Spouse on one return and as the Primary Taxpayer on another.
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 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.