If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041/1065) checkbox is not checked, then the taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type.
We have received inquiries about Business Rule (BR) R0000-932-02 due to the IRS's recent distribution of the 2019v5.2 1040 Schema.
This Business Rule was modified due to the development of Form(s) 1040/1040SR amended return.
Effective immediately for Tax Year 2019 and subsequent years, R0000-932-02 will replace R0000-902-001 if a duplicate return is submitted.
This rejection means that a return with the taxpayer's or spouse's Social Security or Taxpayer Identification number has already been filed with the federal government.
This can happen if your spouse or another family member has already filed your return for you. Other reasons for this rejection include the following:
If you believe this is a mistake, you can paper file the return. If you believe the taxpayer is a victim of identity theft, refer to IRS Identity Theft Guide.
Duplicate returns related to Economic Impact Payment (EIP): If a filer used the Non-Filers tool to register for EIP, they could not file a subsequent tax return electronically. They must complete a paper Tax Year 2019 Form(s) 1040/1040-SR, print and write “Amended EIP Return” at the top, and mail the return to the IRS. The tax return must be mailed by the postponed due date of July 15, 2020, to avoid late-filing penalties and late fees. Please visit the Economic Impact Payment Center page on IRS.gov for upcoming information regarding duplicate returns related to EIP.
Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about MeF Schemas and Business Rules.
This can happen if your spouse or another family member has already filed your return for you. Other reasons for this rejection include the following:
- Your (or your spouse's) SSN or ITIN was entered incorrectly;
- The same SSN or ITIN was used for both filers on a joint return; or
- Somebody filed a fraudulent return using your (or your spouse's) SSN or ITIN
- This is a duplicated return related to Economic Impact Payment (see the section below for EIP)
If you believe this is a mistake, you can paper file the return. If you believe the taxpayer is a victim of identity theft, refer to IRS Identity Theft Guide.
Duplicate returns related to Economic Impact Payment (EIP): If a filer used the Non-Filers tool to register for EIP, they could not file a subsequent tax return electronically. They must complete a paper Tax Year 2019 Form(s) 1040/1040-SR, print and write “Amended EIP Return” at the top, and mail the return to the IRS. The tax return must be mailed by the postponed due date of July 15, 2020, to avoid late-filing penalties and late fees. Please visit the Economic Impact Payment Center page on IRS.gov for upcoming information regarding duplicate returns related to EIP.
Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about MeF Schemas and Business Rules.
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