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If the original return was not accepted by the IRS for processing then you do NOT file an amended return instead you file a correct original return.
If your first e-file was "never accepted" by the IRS, it's as if it was never filed. You can file your tax return now as if you had never gone to the tax preparer.
But why don't you go back to the preparer to fix the problem, especially if you have already paid the preparer? The preparer already has your almost complete tax return that just needs a correction. Using that is a lot easier than doing your taxes completely over again from scratch. And if the first filing was wrong because of an error by the preparer, he or she should fix it and resubmit it at no additional charge.
Who is your tax preparer? Did you use Turbo Tax LIVE? Why did the efile reject? A common reason is for the wrong 2020 AGI. The tax preparer should try Efiling again and use 0 for the AGI. Or what do you need to correct?
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