Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period indicated in the tax return.
Explanation:
This error means that the Taxpayer Identification Number (TIN), usually the Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), has already been used on a return that has been accepted by the IRS for the same tax year and filing type (e.g., Form 1040).
Possible Causes:
Duplicate Filing:
A return with the same TIN has already been submitted and accepted for the same tax year.
Identity Theft:
Someone else has used the taxpayer’s TIN fraudulently to file a return.
Incorrect Filing:
The return is being resubmitted after an initial successful filing without proper amendments.
Solution Steps:
1. Verify Prior Filing Status:
Confirm whether the taxpayer (or their preparer) has already e-filed and received confirmation that the return was accepted by the IRS for the same tax year.
If the taxpayer has already filed the return, do not attempt to e-file again.
2. If Resubmission Is Necessary:
If changes need to be made to an already-filed return, file an amended return (Form 1040-X).
Amended returns must typically be submitted on paper, although e-filing is possible in some situations.
3. Check for Identity Theft:
If the taxpayer has not yet filed for the tax year but receives this error:
It may indicate that someone else has fraudulently filed using their TIN.
Contact the IRS Identity Protection Specialized Unit (IPSU) at 1-800-908-4490 to report the issue and follow their instructions.
The taxpayer may need to file Form 14039 (Identity Theft Affidavit) and mail the return with proof of identity.
4. Paper Filing as a Backup:
If the return cannot be e-filed due to this error and the taxpayer’s TIN is being flagged incorrectly:
Prepare the return for manual submission by mail.
Attach an explanation and any required forms (e.g., Form 14039 if identity theft is suspected).
5. Double-Check Information Entered:
Ensure that the TIN/SSN entered on the return is accurate and matches the taxpayer’s Social Security card or IRS records.
A mismatch or typo could cause the system to reject the return as a duplicate.
Contacting the IRS:
If you are unable to resolve the issue:
Call the IRS at 1-800-829-1040 for assistance.
Be prepared to verify the taxpayer’s identity and provide additional information as needed.
Additional Notes:
Preventative Measures:
Always keep IRS filing confirmations for past returns to avoid confusion.
Monitor credit reports and IRS notices to detect identity theft early.
Amending Returns:
If filing an amended return, remember that the IRS processing time for amendments can take 16 weeks or longer.