R0000-194 - Submission must not be a duplicate of a previously accepted submission
Reject Code R0000-194 indicates the IRS has already accepted an original return that included the taxpayer or spouse SSN and thus cannot accept a second original return electronically with the same taxpayer identification number (SSN). This can occur because the taxpayer or spouse has already electronically filed a tax return for the current year, and it can also occur if the ERO inadvertently electronically filed the original return a second time.
This reject may also occur when the taxpayer or spouse has been the victim of identity theft and somebody other than the taxpayer or spouse has filed a fraudulent tax return on their behalf. In such a case, the taxpayer should contact the IRS Identity Theft Hotline at 800.908.4490 as soon as possible. The IRS will provide guidance on how to file the return and next steps to take.
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