In 2024, the IRS introduced a new procedure to allow returns to be electronically filed with certain dependent-related reject codes. A return with a reject code referencing a duplicate dependent will be accepted if the primary taxpayer on the return has an IP PIN.
If the primary taxpayer does not have an IP PIN, they can create an IRS account here and apply for an IP PIN. The spouse and dependents do not have to have an IP PIN.
Once the taxpayer obtains an IP PIN, enter the PIN in the return and re-transmit it. The return can also be paper filed if desired.
Note: This new procedure applies to tax years after 2023. For tax years 2023 and prior, a return with a dependent-related reject code will need to be filed in paper form or have the dependent removed to be able to e-file the return.
Obtaining an IP PIN is one option to overcome the duplicate dependent reject, but of course the other option available to the taxpayer is to remove the dependent from their return.
Common Duplicate Dependent Reject Codes
- F1040-512
- F1040-516-01
- F1040-518-01
- F1040SS-507-01
- F1040SS-512-01
- F1040SS-513-01
- F1040SS-544-01
- F244-010
- F2441-526-01
- F8863-528-04
- IND-507
- IND-507-01
- IND-512-01
- IND-517-01
- IND-517-02
- IND-544-01
- IND-563
- IND-563-01
- R000-507-01
- SEIC-F1040-506-04
- SEIC-F1040-509-04
- SEIC-F1040-521-02
Note: This is an article on IRS guidance for dependent-related reject codes. It is not intended as tax advice.
Additional Information:
IRS News Release: IRS takes steps to help prevent refund delays
Common Form 1040 e-File Reject Codes