If Form 1040, 'PrimaryClaimAsDependentInd' is not checked, then the Primary SSN must not be the same as a Dependent SSN on another return.

[rsflne]

My parents already filed their taxes. This is my first year not being claimed as a dependent. The person doing my parents taxes left my name and social security number on their form under "Dependents" but did not check any of the boxes or input any amounts to claim me as a dependent. When I filed on TurboTax, I got the error "If Form 1040, 'PrimaryClaimAsDependentInd' is not checked, then the Primary SSN must not be the same as a Dependent SSN on another return...". Does leaving my name and social security number on their form mean I am being claimed as a dependent? Also, will my parents need to amend their form now and if I go ahead and mail in my return now, what will happen?

[rjs]

Yes, putting your name and Social Security number in the Dependents section of your parents' tax return means that they claimed you as a dependent. It doesn't matter whether any of the boxes are checked.

If you are not a dependent of your parents for 2019, then yes, they have to file an amended return.

You will have to file your tax return by mail. It will be processed normally. You don't have to wait for your parents' amended return to be processed. If they file the amended return reasonably soon, the IRS will figure it out and you won't have any problems.

[JotikaT2 · Accepted solution]

It depends.

If your parent's return has your information on it, then it seems like they still claimed you as a dependent.  Otherwise, your return would not be getting flagged as already being filed.

If you have a filing requirement and are no longer a dependent, they will need to amend their return and remove you from their return.  

You can still file your return but until their amended return processes, you will not be able to electronically file as the IRS will reject it.  You can try mailing your return but I would recommend waiting until they amend their return to avoid any other issues.

The due date of the federal return is now July 15, 2020 so you have a bit more time than before.  I have attached a link to the updated due dates to assist you with your state filing.

Covid-19 Tax updates

[rsflne]

Thanks so much! This clears it up

[gchmelewski]

I have just gotten this same error on my son's return I just sent efile.  Puzzled as he is not listed anymore on my 2020 tax return.  He was listed on my 2019 as a dependent but not 2020.  Now I did file them both practically at the same time.  Do you think they were looking at my 2019 then for this error code and maybe I have to wait for my return to be accepted by the federal before I can send my son's? 

[gchmelewski]

more info my return was accepted at 942 am and his was sent at 10.12 am and then rejected at 11.49.  

[KathrynG3]

Try checking whether or not the details in your son's tax return were updated in 2020. They should no longer indicate he can be claimed as a dependent on someone else's return. His standard deduction would be impacted if he is not filing as single.

Secondly, if any of your information was entered in his return regarding "Kiddie Tax" calculations, that may be an issue. The higher parent's tax rate may be charged on the child's return based on his age and whether or not there was unearned income greater than $2,200 if the box is checked that he can be claimed as a dependent on another return.

For more information, see:

• E-file reject IND-517-01: A Dependent SSN in the return must not be the same as the Primary or Spous...
• What is the 2020 Kiddie Tax?

@gchmelewski

[gchmelewski]

Thank You for the information.  When I entered his personal information He was set up as a single filer and the box for if he can be claimed as a dependent on someone else return was marked no.  It did ask for my information regarding kiddie tax but I wasn't concerned over 3 dollars.  Why does it ask for my information if he is not dependent on my return?  Curious as to how he can be charged based on my tax bracket when he is not a dependant.

Thank you

[KathrynG3]

The reason why it would ask for your information even though he is not a dependent on your  return relates to his existing tax position-what is being reported for earned and unearned income and his age.

Keep in mind, if he received any unemployment benefits in 2020, these amounts will be treated as unearned income and may bring him closer to the $2,200 threshold.

The 2020 tax changes reverting back to using the parental rates are much more favorable than the trust and estate rates. 

For more information, see: How do I report and pay the Kiddie Tax on my 2020 return?

You're welcome!

[gchmelewski]

Great thank you.  So then I am still puzzled as to why it rejected his return unless they were looking back at my 2019 return since they didn't have the 2020 return.  

[rjs]

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@gchmelewski wrote:

Why does it ask for my information if he is not dependent on my return?  Curious as to how he can be charged based on my tax bracket when he is not a dependant.

---

Your son does not have to be your dependent to be subject to kiddie tax. He is subject to kiddie tax if he has unearned income of more than $2,200, he is not filing a joint return, and any one of the following is true.

(1) He was under 18 at the end of 2020.
(2) He was 18 at the end of 2020 and his earned income is not more than half of his total support for the year.
(3) He was under 24 at the end of 2020, he was a full-time student, and his earned income is not more than half of his total support for the year.

It doesn't matter whether he is your dependent.

[rjs]

---

@gchmelewski wrote:

I am still puzzled as to why it rejected his return unless they were looking back at my 2019 return since they didn't have the 2020 return.  

---

The IRS was not looking at your 2019 tax return. If the reject message that you got for his tax return is exactly the same as the message shown in the first post at the top of this thread, then someone filed a 2020 tax return claiming your son as a dependent. Is there anyone else who might try to claim him as a dependent - his other parent, another relative, or someone he lives with?

[gchmelewski]

I am the only one filing his return so there is no one claiming him as a dependent as previously stated. 

[gchmelewski]

The only thing that links him to me is the fact that we used other income and it was over the amt so it made me fill out the kiddie tax form in which it asks for my information to figure the tax due.  I have him as single and the box for someone can claim you as a dependent is not checked.  I did not list him on my 2020 as a dependent, but he was a dependent for 2019. So I don't know where the error is inside TurboTax. 

[gchmelewski]

Oh, just figured it out.  Dang I mixed the socials on my return how can i ammend that on my 2020 so that i can get his to go.