Reject code F8863-528-03: Each Student SSN that has a value on Form 8863, Line 21 must not be the same as that in another Form 8863 for the same tax year.
This return has been rejected by the IRS because there's a student listed on Form 8863, line 21, whose Social Security Number (SSN) has been listed on another Form 8863 for this tax year.
Verify the student’s SSN is entered correctly. If you see a mistake in the SSN, correct it and resubmit the return.
If the student information is correct as you submitted it, you can't electronically file your return and you must print and file your return by mail.