How do I correct

There are several IRS business return rejections that say a return has previously been accepted and cannot be accepted again if it isn't an amended or superseded return:

• R0000-932 -

If "Amended Return" or (Superseded for 1120/1120-S/1120-F/1041/1042/1065) check box is not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted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 Tax unless it is an amended return. Drake Tax supports e-filing a superseded return starting with Drake Tax 2022.

These rejections occur

• if you e-file a business return again before picking up and processing an acceptance acknowledgment.

• if the return was previously paper-filed, or previously e-filed by someone else and accepted.

A processed acceptance acknowledgment produces EF Message 0147 that prevents e-filing. EF Message 0147 is cleared if you mark the return as Amended return (screen 1, 1120-S, 1065, 1041) or complete an 1120-X 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 Drake Tax 2020, 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.