Duplicate Business Return Rejection - Not Amended or Superseded



How do I correct an IRS business return rejection that says a return has previously been accepted and cannot be accepted again if it isn't an amended or superseded return?
 

 You're seeing one of the following IRS rejections:
  • R0000-932-01 -
    If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic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.

    (or R0000-933-01, which references a previously filed paper return)

  • R0000-926-01, a similar 1065 rejection

    (or R0000-927-01, which references a previously filed paper return).

This is a duplicate return - it was previously filed (by you or someone else) and accepted. You cannot e-file it again from Drake unless it is an amended return. Drake does not offer the ability to e-file a superseded return.

Filing a final short-year return in the same tax year as a previously accepted return will require the short-year return to be paper-filed. See "Short Year Return" in Related Links below for more information. 

These rejections occur

  • if you e-file a business return again before picking up and processing an acceptance acknowledgement.
  • if the return was previously paper-filed, or previously e-filed by someone else and accepted.

A processed acceptance acknowledgement produces error message 0147 that prevents e-filing:

EF Message 0147 is cleared if you mark the return as Amended return (screen 1, 1120S, 1065, 1041) or complete an 1120X for a corporate return and select 1120-X on the EF screen.

If you receive the reject listed above and suspect that the business has been a victim of identity theft, you may need to file Form 14039-B. Starting in Drake20, Form 14039-B is available in a business return on the Miscellaneous tab > 1403 screen. It is also available under Tools > Blank Forms > Search > 14039B.

Drake does not support the ability to create or e-file a superseded return at this time.