As the IRS moves towards accepting 1040X returns electronically, we are beginning to see a new combination of reject codes being implemented.
- R0000-194 Duplicate – Submission must not be a duplicate of a previously accepted submission
- R0000-932-02 Duplicate – If “Amended Return” or (Superceded for 1120/1120S/1120-F/1041/1065) checkbox is not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period indicated on the return
You may be seeing an uptick in these rejects as taxpayers are coming to you to file their returns before the extended July 15th deadline.
Remember, if the taxpayer went to IRS.gov and completed the non-filers information and submitted it for the purposes of their stimulus check, it is considered an accepted return and will potentially receive a reject code(s) R0000-902, R0000-194, and/or R0000-932-02.
We will post a link to the IRS guidance on how to handle the return once it has been made available. Click here for revised IRM
The following guidance has been issued
DATE: 06/18/2020
NUMBER: wi-21-0620-0714
SUBJECT: Economic Impact Payment
AFFECTED IRM(s)/SUBSECTION(s): 21.6.3.4.2.13
Section 8: If a taxpayer used the tool in error and needs to file a 2019 return, advise them to file a paper Form 1040 with “Amended EIP Return” notated at the top center of the return.