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A dependent's SSN can only go through the e-file system once. Please see below:
To
prevent fraudulent returns, the IRS will
only accept each dependent's SSN once in their e-file system. Because the other parent filed
first and used your child’s SSN, no
further e-files using that SSN will be accepted.
You will need to print, sign, and mail your tax return to the IRS. Your tax return will be accepted if you paper file.
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