Quick answer
A rejection means the IRS's e-file system stopped your return before it was processed, usually because a number didn't match IRS or Social Security records. Your return isn't filed yet, but most rejections can be fixed in minutes and resubmitted.
The most common codes: IND-031-04 (last year's AGI doesn't match), F8962-070 (Form 8962 for Marketplace insurance is missing), IND-181-01 (IP PIN missing or wrong), R0000-504-02 (a dependent's SSN or name doesn't match), IND-507 (a dependent was already claimed) and R0000-902-01 (your SSN was already used on another return). If you're near the deadline, fix it and resubmit the same day.
Rejected, accepted, processed: what each status means
| Status | What it means |
|---|---|
| Rejected | The e-file system refused the return. Nothing was filed. Fix the problem and resubmit, or file on paper. |
| Accepted | The return passed the checks and is filed. It isn't processed or approved yet. |
| Processed or refund approved | The IRS finished reviewing it. Track it on Where's My Refund. |
A rejection is different from an IRS letter. Letters like 5071C come after a return is accepted (see our identity verification letter guide).
Common rejection codes and how to fix them
| Code | What it means | How to fix it |
|---|---|---|
| IND-031-04 | Your prior-year AGI or Self-Select PIN doesn't match IRS records. | Use the AGI from your original return, or 0 in the special cases. Or file through a tax pro with Form 8879, which doesn't need it. Full steps |
| IND-032-04 | The same for your spouse. | Same fix, using your spouse's numbers. If you filed jointly last year, use the same joint AGI for both. |
| IND-180-01 IND-181-01 | Your Identity Protection PIN is missing or doesn't match. | Get this year's IP PIN from your online account, your CP01A notice or by calling 800-908-4490. IP PIN guide |
| IND-182-01 IND-183-01 | Your spouse's IP PIN is missing or doesn't match. | Same fix, with your spouse's current PIN next to their name. |
| F8962-070 | The IRS shows advance premium tax credit was paid for your Marketplace plan, but Form 8962 is missing. | Get your 1095-A, complete Form 8962 and resubmit. If no advance credit was actually paid, your preparer attaches an "ACA Explanation" instead. Form 1095-A guide |
| R0000-504-02 | A dependent's SSN or last name doesn't match Social Security records. | Copy the name and number exactly as on the Social Security card. If Social Security's records are wrong, call them at 800-772-1213, wait about two weeks after it's fixed, then e-file, or file on paper. |
| IND-507 (R0000-507-01 in older years) | Someone else's accepted return already claimed one of your dependents this year. | Check who's entitled to claim the child. If it's you, file on paper with the dependent included (the IRS will sort it out with both filers), or e-file without them now and amend later. |
| IND-517-01 | Your dependent filed their own return and didn't check that someone can claim them. | Your dependent amends their return to check that box. Once the IRS has processed the amended return, which often takes 8 to 16 weeks, you can e-file. Or file on paper now. |
| R0000-902-01 | A return using your SSN was already accepted for this year. | Check the SSN for typos. If it's right and you didn't already file, someone may have used your number: file on paper with Form 14039 attached (unless the IRS already sent you a 5071C, 4883C or 5747C letter; then follow the letter instead), and get an IP PIN for next time. |
| SEIC-F1040-501-02 | A child's name and SSN on Schedule EIC don't match records. | Match the Social Security card exactly, or have Social Security fix their records. |
| SEIC-F1040-535-04 | A child's SSN and year of birth don't match records. | Check the birth date, then the Social Security card. |
| SEIC-F1040-506-03 | The child was already claimed for the earned income tax credit on another return. | Check who qualifies under the tie-breaker rules. If it's you, file on paper. |
Your code looks a little different? The IRS sometimes changes the ending of a code from one year to the next (-01 becomes -02, for example). The problem behind it is usually the same, so the fix above still applies.
What to do right after a rejection
- Write down the exact code and message. Your software or tax pro gets them from the IRS with the rejection.
- Fix only what the code points to. Most rejections are one mismatched number: an AGI, a PIN, an SSN, a name or a missing form.
- Resubmit as soon as possible, especially near the April deadline.
- If it keeps getting rejected, file on paper instead, or have a tax pro file it. Paper is slower, but it gets your return in.
Stuck in tax software? If it keeps rejecting, or wants you to pay for an upgrade to fix it, we take it from there: we review the rejection with you and file the corrected return.
Common questions
Does a rejected return mean I'm being audited?
No. A rejection happens before the IRS processes anything. It just means something didn't match, and nothing was filed.
Was my return filed if it was rejected?
No. A rejected return isn't filed. You need to fix it and resubmit, or mail a paper return.
Can I just mail my return instead?
Yes. A paper return avoids most e-file checks, but it takes much longer to process, and some problems, like a dependent claimed twice, still have to be sorted out with the IRS.
Someone claimed my child. What should I do?
Make sure you're the one entitled to claim the child (usually the parent the child lived with for more than half the year). Then file on paper with the child included, or e-file without them and amend. The IRS contacts both filers.
My SSN was already used. Is it identity theft?
Maybe. First check that the SSN was typed right, and that you didn't already file or get claimed by someone else. If not, file on paper with Form 14039 attached (unless the IRS already sent you a 5071C, 4883C or 5747C letter; then follow the letter instead), and get an IP PIN.
How do I get my rejection fixed fast?
Call or chat with us with the code. We fix rejections every day, including ones for last year's AGI, missing 1095-A forms and IP PINs.
Official sources
We checked this guide against these official pages:
- IND-031-04 (IRS) irs.gov
- IND-032-04 (IRS) irs.gov
- IND-183-01 (IRS) irs.gov
- R0000-504-02 (IRS) irs.gov
- How to correct a return rejected for a missing Form 8962 irs.gov
- Tax year 2025 e-file schema and business rules for individual returns irs.gov
- How IRS ID theft victim assistance works irs.gov
This guide is general information, not tax advice for your situation. Tax rules change, so check the official sources or ask a tax pro. Nationwide Tax Pro is a private tax preparation company and an authorized IRS e-file provider. We are not affiliated with the IRS, HealthCare.gov or any government agency.