Description of error:
If Form 1040, 'PrimaryClaimAsDependentInd' is not checked, then the Primary SSN must not be the same as a Dependent SSN on another return filed for the same tax year.
What needs to be done:
This return was rejected by the IRS, because the taxpayer's SSN has already been entered as a dependent on another return. The taxpayer's SSN cannot be used to on two separate tax returns with out indicating they have been claimed as a dependent. Verify that the taxpayer's SSN has been entered correctly. If the Taxpayer's information is correct and you want to file electronically, you must indicate the taxpayer has been claimed as a dependent on another return. If the taxpayer on this return has not been claimed on another return as a dependent, you must print and file by mail.
