An IRS e-file rejection is a data check, not a penalty. When your return bounces back, the IRS has flagged a specific problem before accepting the return into its system, and it labels that problem with an alphanumeric code. Common IRS e-file rejection codes point to prior-year AGI mismatches, duplicate use of a Social Security Number, name-and-SSN discrepancies, or a missing form. Most are fixable in minutes, and the IRS gives you a short grace period to resubmit without the return being counted late.
Your tax software or preparer will show you the code. Match it to the sections below to see what triggered it and what to do next.
What the Most Common Codes Mean
IND-031-04 and IND-032-04: Prior-Year AGI Doesn’t Match
These are the codes most filers see. To verify your identity on an electronic return, the IRS checks the prior-year Adjusted Gross Income (or self-select PIN) you entered against its records. IND-031-04 flags a mismatch for the primary taxpayer; IND-032-04 flags the same problem for a spouse on a joint return.1Internal Revenue Service. IRS Free File Fillable Forms – IND-031-042Internal Revenue Service. IND-032-04
The usual cause is pulling AGI from the wrong year. For a return filed in 2026, the IRS checks your 2024 return. AGI sits on line 11 of Form 1040.3Internal Revenue Service. Definition of Adjusted Gross Income A few situations produce a value that doesn’t match what the IRS expects: if you amended last year, the IRS may hold the amended AGI rather than the original; if you didn’t file last year, enter $0; and if you used the Non-Filer Tool, your prior-year AGI on record may be $0 regardless of what you earned.
R0000-902-01: Duplicate Social Security Number
This code means a return with your SSN (or your spouse’s) has already been accepted for the same tax year. Sometimes there’s an innocent explanation: you already filed and forgot, or a spouse filed separately without telling you. Sometimes it means someone used your SSN fraudulently. If you know you haven’t filed yet, treat this as a possible identity theft issue.
IND-516-01: Your SSN Was Claimed as a Dependent
Another accepted return listed your SSN as a dependent. This is common for college students and young adults whose parents claim them. If a parent legitimately claimed you, check the box on your own return indicating that someone else can claim you, and resubmit. If no one should have claimed you, the other return is wrong or fraudulent.
R0000-504-02: Dependent Name and SSN Don’t Match
The Social Security Administration provides its records to the IRS, and this code fires when a dependent’s name or SSN doesn’t line up. A hyphenated name, a recent name change, or a single transposed digit is enough to trigger it.4Internal Revenue Service. R0000-504-02 If the SSA recently updated a dependent’s information, you may need to wait about two weeks before the change propagates and you can e-file again.
F8962-070: Missing Form 8962
If anyone on your return had Marketplace health coverage and received advance premium tax credits, the return must include Form 8962 to reconcile them. Leaving it off produces F8962-070.5Internal Revenue Service. How to Correct an Electronically Filed Return Rejected for a Missing Form 8962 You’ll need Form 1095-A from the Marketplace to complete it. One trap: if a different taxpayer enrolled your dependent in Marketplace coverage with advance credits, you’re still the one who files Form 8962 when you claim that dependent.
Fixing a Data or Verification Mismatch
For an AGI rejection, find your prior-year Form 1040 and look at line 11. If you don’t have the return, request a Tax Return Transcript through the Get Transcript tool at irs.gov; the transcript shows the AGI the IRS actually has on file, which removes the guesswork. If you already have an Identity Protection PIN, entering it verifies your identity directly and the AGI question drops out.6Internal Revenue Service. Validating Your Electronically Filed Tax Return
For a name-or-SSN mismatch, pull the Social Security cards for every person on the return and compare character by character. Whatever the SSA has must appear exactly the same way on the return. If someone recently changed a name through marriage or a court order, the SSA record may not have caught up.4Internal Revenue Service. R0000-504-02
For employer data problems, check the Employer Identification Number in Box B of your W-2 or the payer’s TIN on a 1099-NEC. A single wrong digit in the nine-digit EIN will kick the return back.7Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3 Keep number fields clean: no extra spaces, dashes, or symbols. Most software highlights the field the IRS flagged, so you shouldn’t have to search for it.
When the Code Points to Identity Theft
Rejections R0000-902-01 and IND-516-01 can mean someone used your SSN. Before assuming the worst, rule out an innocent cause. For IND-516-01, ask whether a parent or family member claimed you. For R0000-902-01, confirm you or your spouse didn’t already submit. If those come up empty, you’re likely dealing with fraudulent use of your number.
You can’t clear this electronically. File a paper return and attach Form 14039, the Identity Theft Affidavit, to the back of it.8Internal Revenue Service. How IRS ID Theft Victim Assistance Works Form 14039 asks you to identify yourself, explain that someone else used your SSN, and list the affected tax years. You can also file Form 14039 separately online, by fax, or by mail.9Internal Revenue Service. Form 14039, Identity Theft Affidavit The IRS will investigate and eventually process your legitimate return; the paper filing preserves your filing date while that plays out, which can take several months.
If a dependent’s SSN was claimed on another return (rejection codes such as IND-517-01), verify the SSN with the SSA and then file on paper. Don’t attach documents trying to prove you have the right to claim the dependent. The IRS contacts both parties by mail if it needs evidence.10Internal Revenue Service. Age, Name or SSN Rejects, Errors, Correction Procedures
Resubmitting Once You’ve Fixed It
After correcting the field, go back to your software’s submission screen and re-enter your electronic signature: either your self-select five-digit PIN or your prior-year AGI.11Internal Revenue Service. Self-Select PIN Method for Forms 1040 and 4868 Modernized e-File (MeF) Enter an IP PIN if you have one. Transmit. The software will show pending while the IRS re-runs its checks, then show accepted if the fix worked. If the return keeps bouncing after multiple attempts, stop and switch to paper before the perfection window closes.
The Perfection Period and What Happens If You Miss It
You don’t have to hit resubmit before the original deadline. For Form 1040 returns transmitted on or before the due date, the IRS grants a five-calendar-day Transmission Perfection Period. A return rejected on or before April 15, 2026 can be successfully retransmitted through April 20, 2026 and still count as timely.12Internal Revenue Service. IRM 3.42.5 IRS e-file of Individual Income Tax Returns – Section: 3.42.5.14.6 Perfection Periods for Timely Filed Rejected Returns The same five-day rule applies to rejected Form 4868 extension requests.
If you can’t clear the rejection electronically and need to mail the return instead, you get 10 calendar days from the rejection notification, or the original due date, whichever is later.12Internal Revenue Service. IRM 3.42.5 IRS e-file of Individual Income Tax Returns – Section: 3.42.5.14.6 Perfection Periods for Timely Filed Rejected Returns
Miss both, and the return is late. The failure-to-file penalty runs 5% of unpaid tax per month or partial month, capped at 25%.13Internal Revenue Service. Failure to File Penalty The failure-to-pay penalty adds 0.5% per month on unpaid balance, also capped at 25%.14Internal Revenue Service. Failure to Pay Penalty Interest accrues on top of that. If you can see you won’t beat the deadline and you owe money, pay as much as you can through IRS Direct Pay while you sort the rejection out; payments shrink the balance the penalties are calculated against.
State perfection periods are separate and vary. Most states follow the five-day federal standard; some give up to 20 days. Check with your state tax agency if the state return also bounced.
Filing on Paper When E-File Won’t Clear
Paper is the fallback when a rejection can’t be corrected electronically or identity theft blocks e-filing. Write “Rejected Electronic Return” and the rejection date in red ink at the top of page one. Include a copy of the rejection notification along with a brief explanation of what you did to try to fix it.15Internal Revenue Service. Age, Name or SSN Rejects, Errors, Correction Procedures 3 Sign the return and mail it to the IRS service center for your state; the address depends on where you live and whether a payment is enclosed.16Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 Postmark it within the 10-day paper window and it counts as filed on time.
Getting an IP PIN So This Doesn’t Happen Again
An Identity Protection PIN is a six-digit number that blocks anyone else from filing a federal return with your SSN or ITIN. It’s free and voluntary, and it’s the strongest defense against duplicate-filing rejections caused by identity theft.17Internal Revenue Service. Get an Identity Protection PIN
The fastest route is your IRS online account at irs.gov. Verify your identity once, and the IRS issues a new IP PIN each year, available from mid-January through mid-November. If you can’t open an online account and your AGI is at or below $84,000 ($168,000 for joint filers), file Form 15227 and the IRS will call to verify your identity. You can also visit a Taxpayer Assistance Center in person with photo ID.17Internal Revenue Service. Get an Identity Protection PIN
Once you have an IP PIN, use it on every federal return you file that year, including amended and prior-year returns. Share it only with your tax preparer, and only at the moment of filing. The IRS will never call or email asking for it.