Here is the information I found about this rejection code:
This return has been rejected by the IRS because there is a dependent listed on this return whose Social Security Number (SSN) has been listed as the spouse SSN on another return that has already been accepted by the IRS for this tax year. Verify that the dependent's SSN is entered correctly. If you see a mistake in the SSN, correct it and resubmit the return. If the dependent information is correct as you submitted it, you cannot electronically file your return with this information. You must file by mail.
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