Resolving e-file rejection code F1040-512 in ProSeries

This article will help you resolve the following e-file rejection received from the IRS:

• F1040-512:  Each Dependent's SSN on this return cannot be used on another return as a Primary or Secondary SSN with Line 6a checkbox 'ExemptPrimaryInd' or Line 6b checkbox 'ExemptSpouseInd' checked on that return.

This error often means that the dependent in question filed his or her own tax return. 

Check for transposed numbers: 

1. Print the rejection report so you can be referenced later
2. On the printed report, review the line number and description to tell if the issue involves the primary taxpayer, the secondary taxpayer, or a dependent.
3. Open the Federal Information Worksheet.
4. Make sure that the Social Security Numbers match what's shown on their Social Security cards.
5. If you made any corrections, e-file the return again.

Helpful questions for the taxpayer:

• Did you use the SSN on a previous return for the current tax year?
  • If yes, the primary or secondary taxpayer's SSN has been accepted on a previous tax return; this return isn't eligible to be filed electronically for the current tax year. You must print and file the return by mail. Including Form 8948 with the paper filed return.
• Has the dependent already filed their own return?
  • If yes, a return claiming the same individual as a dependent can't be electronically filed. You can either remove the dependent from this tax return, or print and file the return by mail. If filing by mail include Form 8948 with the paper filed return.
  • If no, then another return has been processed by the IRS with a SSN that matches your client's; if this was done by accident or possible suspicious activity, the return still can't be electronically filed. You must print and file the return by mail and the IRS will resolve.  If you believe your client is a victim of identity theft see Managing Online Fraud and Identity Theft FAQs

If this rejection persists, it may be necessary to contact the Social Security Administration (SSA) at (800) 772-1213 to verify the SSN for individuals on the return.