The reject code you are getting states that "The Primary SSN in the Return Header must not be the same as the Primary SSN in another return filed for the same tax year."
The IRS rejected this return because the taxpayer's Social Security Number (SSN) has been entered on a return already filed and accepted. Verify that the taxpayer's SSN is correct and resubmit. If the SSN was entered correctly, contact the IRS for further guidance. If this problem cannot be resolved, you'll have to file your return by mail.
