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Reject IND-452 (federal) y F540-320 (California): ese SSN ya tiene una declaración aceptada

Reject

Cómo se ve:
• Federal — IND-452: «In an original return, the Primary SSN in the Return Header must not be the same as the TIN of a previously accepted electronic Individual return filed for the same tax period.»
• California — F540/NR/2EZ-320: «The Primary Taxpayer [SSN] cannot match a previously accepted return unless the [SupersededReturn] or [AmendedReturn] checkbox is checked.»

Qué quiere decir: para ese SSN y ese año ya hay una declaración ACEPTADA. Por eso, mandarla otra vez como declaración original no sirve: va a rechazar siempre. Muchas veces rechazan las dos, la federal y la del estado.

1️⃣ Primero averigüe quién la mandó

Búsquela en el Return Query → con el SSN y el año. Al abrir la declaración, en Reject History sale el código y la fecha del rechazo. Fíjese si en su propia oficina ya hay una Accepted (a veces se transmitió dos veces).
Pregúntele al cliente si la declaró en otro lado (otro preparador o un programa en línea).

2️⃣ Según lo que encuentre

✅ Ya está aceptada y está bien (en su oficina o en otro lado) → no hay que hacer nada. No la vuelva a transmitir.

✏️ Hay que corregir algo → va como enmendada: 1040-X en el federal y, en California, la 540 con el Schedule X. La FTB dice que su e-file «is accepting e-file amended tax returns for individuals with Forms 540, 540NR and 540 2EZ, as well as the Schedule X».
📌 En California también existe la superseded (la que reemplaza a la original), pero solo dentro del plazo. La FTB: «A superseded tax return is a second tax return filed on or before the original due date of 4/15 (for timely tax returns) or 10/15 (for extensions)» y «if you submit a superseded tax return filed after the due date, it will be treated as an amended tax return».

⚠️ El cliente NO la declaró y nadie lo hizo por él → puede ser robo de identidad. El IRS les dice a los preparadores que completen la Forma 14039 «if we rejected their e-file return and the reject code indicates a duplicate filing under their SSN», y: «Attach Form 14039 to their paper return and mail according to instructions.» O sea, esa declaración va en papel, con la 14039.

💡 Recuerde: una declaración rechazada cuenta como no presentada. La FTB: «Tax returns acknowledged as "rejected" are considered not filed.»

IRS — Pub. 5199 (robo de identidad, guía para preparadores) → · Forma 14039 → · Forma 1040-X → · FTB — Pub. 1345 (secciones 6.6 y 6.7) →

🇺🇸 Reject IND-452 (federal) and F540-320 (California): that SSN already has an accepted return

What it looks like:
• Federal — IND-452: “In an original return, the Primary SSN in the Return Header must not be the same as the TIN of a previously accepted electronic Individual return filed for the same tax period.”
• California — F540/NR/2EZ-320: “The Primary Taxpayer [SSN] cannot match a previously accepted return unless the [SupersededReturn] or [AmendedReturn] checkbox is checked.”

What it means: for that SSN and that year there is already an ACCEPTED return. Sending it again as an original will not work: it will always reject. Often both the federal and the state return reject.

1️⃣ First, find out who sent it

Look it up in Return Query → with the SSN and the year. When you open the return, Reject History shows the code and the reject date. Check whether your own office already has an Accepted one (sometimes it was transmitted twice).
Ask the client whether they filed somewhere else (another preparer or an online program).

2️⃣ Depending on what you find

✅ It is already accepted and it is correct (in your office or elsewhere) → nothing to do. Do not transmit it again.

✏️ Something needs to be corrected → it goes as an amended return: 1040-X for federal and, for California, the 540 with Schedule X. The FTB says its e-file program “is accepting e-file amended tax returns for individuals with Forms 540, 540NR and 540 2EZ, as well as the Schedule X”.
📌 California also has the superseded return (it replaces the original), but only within the deadline. The FTB: “A superseded tax return is a second tax return filed on or before the original due date of 4/15 (for timely tax returns) or 10/15 (for extensions)” and “if you submit a superseded tax return filed after the due date, it will be treated as an amended tax return”.

⚠️ The client did NOT file it and nobody filed for them → it may be identity theft. The IRS tells preparers to complete Form 14039 “if we rejected their e-file return and the reject code indicates a duplicate filing under their SSN”, and: “Attach Form 14039 to their paper return and mail according to instructions.” In other words, that return goes on paper, with Form 14039.

💡 Remember: a rejected return counts as not filed. The FTB: “Tax returns acknowledged as "rejected" are considered not filed.”

IRS — Pub. 5199 (identity theft, guide for preparers) → · Form 14039 → · Form 1040-X → · FTB — Pub. 1345 (sections 6.6 and 6.7) →

🔎 Ver en la Base de Conocimiento completa →