Claiming Parents

[WTorres]

I am sorry if this has been asked before, but I need some assistance. I have a son that has always claimed his parents, they live with him. The dad only works about 1-2 months, less than $3000 a year. I filed dad's return as married filing separate and indicated that someone else can claim him. Everything was fine with that return. However I went to submit the son's return and it was rejected. It states that the dependent (mom) has already been claimed on another return as a Primary or Secondary SSN.

Please let me know if I did this wrong. Should I just file without Mom and then file a paper amended return to claim her on son's return?

Thanks for you time.
Wendy

[Koss]

Reject

I've seen this sort of thing before. I don't think you did anything wrong.

The fact that the mother's SSN appears in the spouse field--even on an MFS return--is somehow causing the reject when she is claimed as a dependent. But based on your fact pattern, she does in fact qualify as his dependent.

I'm not sure I would mess around with an amended return. Why not just file the son's original return, with the dependent, by mail?

BMK

[appelman]

By any chance

Did mom file her own return? Koss may well be right, but it could also be identity theft.

[WTorres]

Mom has never worked

I have known these people for many years, neighbors. Mom has never worked outside the home so has never filed. I actually took these clients a few years ago. I remember seeing something at that time from IRS clarifying that dad was not claiming spouse. And also the dad just recently filed the last 2 years of returns (I filed 2013 electronically & he mailed 2012). Maybe next years I will make sure that son files electronically 1st and then just have dad mail his return. Dad only receives a few $s back anyway. I will see if they will just want to mail the return.

The reject that I received states: Dependent 4 SSN (Mom) on this return cannot be used on another return as a Primary or Secondary SSN with Line 6a checkbox or Line 6b checkbox checked on that return. Actually on 6a or 6b nothing is checked only the box that says "Check here if someone else can claim you." So there was 0 exemptions claimed on dad's return.

Thanks for replying to my dilemma. I will check with son to see if he will just want to mail his return, less work on me that way.

[BP.]

Possible ID Theft

Appelman may have touched on the problem. I got 2 rejects this year with a similar message- SSN previously used as Primary/Secondary on another return. Turned out they were both cases of ID theft. I had the clients call IRS at 800-908-4490 ext 245, and they confirmed returns were filed under those SSNs already. We needed to do Form 14039 and mail the returns in. You might want to have clients call just in case they have been victimized the same way. More info here:

http://www.irs.gov/uac/Newsroom/Tips-for-Taxpayers,-Victims-about-Identity-Theft-and-Tax-Returns-2014

(Further note- Like yours, the SSNs in question in my cases were not the primary on the returns I was preparing.)