Reject Code R0000-544-02: The PrimarySSN must not be the same as a DependentSSN on another tax return if any dependents are listed in this return.
This return has been rejected by the IRS because the taxpayer has been listed as a dependent on another tax return.
Verify the taxpayer's Social Security Number has been entered correctly.
If the taxpayer has been listed as a dependent on another tax return for the current tax year, no dependents can be claimed on this return.
In order to file electronically, the dependents must be removed from this return.
If you feel that this reject has been received in error and you do not want to remove the dependents from this return, you may print and file by mail.