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.
It certainly sounds like someone else claimed that dependent on their taxes.
Do you know who that could be?
You have three options:
1) If you know who may have claimed them. See if they are willing to fill an amended return, and not include the dependent.
2) Give in and take the dependent off of your tax return.
3) Mail it in. The IRS will send both you and the other filler a notice.
The guidelines for dependents are:
If the person is older than 19 (24 if still in school), she and her child (grandchild is not a qualifying child) are not eligible as a Qualifying Child.
However, they may be eligible as Qualifying Relatives.
"A qualifying relative must meet general rules for dependents and pass these tests:
Please see the IRS publication Dependents for more details.
Provided they meet these guidelines, you can claim them as dependents.