Return rejecting for already having filed when IRS 8821 transcript says no return filed?

Karl

I have a 24yo client whose return is rejecting, "Error IND-452: In an original filing, the Primary SSN in the Return Header must not be the same as the TIN of a previously accepted electronic Individual filing filed for the same tax period."

He is certain he hasn't filed elsewhere. I have 8821, I pull an account transcript for 2024: "No tax return filed."

First attempt to file was 5/14/2025, so it's been almost a month now.

I even had him get an IP PIN, just in case that might help it go through (I realize that was grasping at straws since that's designed for when a dependent is already claimed).

Is he stuck paper filing, or do you have any other ideas? He has a four-figure refund coming from states (CA & NY partial year res), so I want to get him his money asap (even though he wasn't in a rush to answer my questions or get me all of his tax forms).

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sjrcpa

Someone filed a tax return with that SSN. Either by mistake or on purpose.

Paper file. Consider filing the Identity Theft Affidavit form, too.

It will be a while before he gets the refund.

Maybe the states will go through as separate efilings.

The more I know the more I don’t know.

Karl

Hmm, hadn't considered setting Fed to paper file and still attempting to e-file states. Any thoughts on how long it should/would take for the IRS transcripts to show record of a filing? I know "acceptance" is different from "processed," but I didn't know timeline.

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BobKamman

Sounds like identity theft to me. File the paper return ASAP, and tell him waiting until May is not as safe as filing in February before someone who knows his name and SSN decides to use them.

IRS says it is working on Forms 14039 (Identity Theft Affidavit) filed in October 2023. And that was before 50% staff reductions. He'll earn 8% interest on the refund, though! (Eventually.)