Reject Codes

IRS reject IND-452, R0000-194, and R0000-902 all indicate that the return was rejected because there was a previously accepted electronic Individual return filed for the same tax period.

• If a return with the taxpayer’s or spouse’s tax identification number (TIN) has already been filed and accepted by the IRS go to screen 1 and verify that all TINs are correct; if a TIN was entered incorrectly, correct it (using the Tools menu), then re-calculate and re-transmit the return.

• If all TINs are correct and you did file the taxpayer’s original return, ignore this reject; it merely signifies a duplicate return. Refer to screen ESUM or your EF reports to verify that the return has been accepted (has an acknowledgment (“ack”) of “A.”).

• If all TINs are correct and you did not file the taxpayer’s original return, this return must be paper-filed with Form 8948 attached. If neither you nor the taxpayer filed the original return, and the taxpayer does not know of anyone else who would have filed their return, direct your client to the IRS Taxpayer Guide to Identity Theft as a precaution. If identity theft is later confirmed, take all recommended actions and file Form 14039.

Troubleshooting

• Did you accidentally transmit the return twice?

• Has the taxpayer filed the return with another tax preparer, or filed it themselves?

No

If the answers to the above questions are “No,” you can assist your client by directing them to the IRS page Taxpayer Guide to Identity Theft. This page has specific steps that should be taken.

Yes

If you accidentally e-filed a tax return twice, generally when one is accepted, the other is rejected, stating the return was already accepted.

If this is the case, you can correct the display in your software as follows:

• If the return is shown as rejected in the Personal Client Manager (PCM) or Client Status Manager (CSM), go to EF > Search EF Database. Type the SSN or name and click Go. Review the records listed at the bottom of the window to verify the return status.

• You can also review the entries on the ESUM screen (ADMIN login required), within the return to verify the status of each transmission.

• You can manually set the client status in the CSM to reflect the accepted status.

If both transmissions are rejected, make any necessary adjustments, recalculate, and re-transmit the return.

If the return that was accepted first was not accurate, you may need to file an amended return.