Here’s some information I found on this. Hope it helps!
F8863-528-03
Solution
The value represents the student who is causing the rejection. The error is stating that the student's SSN has already been claimed for the Form 8863 credit on another tax return; therefore, they cannot be claimed again for the same credit. If you receive this rejection, review the Student's SSN and Last Name fields in the Eligible student informationstatement on the Educate screen, in the Educate folder. If the Student's SSN and Last Name are incorrect, update the data entry, and re-create and resubmit the electronic file. if the Student's SSN and Last Name are correct, then the return will need to be filed on paper with Form 8948. You can contact the IRS e-help desk at 866. 255. O654 for more information.
