There is no "denied" status...WHAT exactly is happening? You say youve got duplicate files for each client, are you saving them with a different name for each year or in a different folder so you end up with duplicates for each client? Are you unable to EF because you have a duplicate SSN? Open teh file that your AREN'T EFiling and uncheck the EF boxes for both fed and state, then switch over to the state return and then save/exit, this will make the duplicate message disappear.