IRS E-File Reject Codes: What Your Rejection Means and How to Fix It
By Forrest Baumhover, CFP®, EA · Last verified November 12, 2026
When the IRS rejects an e-filed return, your software shows a code such as IND-031-04. This page lists the codes the IRS explains on its own public pages, quotes each explanation, and sorts them into four fixes.
Where the code comes from
The code is a business rule the IRS's e-file system sent back with the rejection. The IRS explains many of these codes in plain language on its Free File Fillable Forms pages; each row below quotes that page and links to it. The IRS sends the official rule text only to registered e-file providers, through its e-Services portal.
Match on the first part of the code, such as IND-031. The ending, such as -04, can change between versions of the IRS rules.
The codes and what the IRS says they mean
Each row quotes the IRS page word for word and shows the date the IRS last reviewed it. The last column links to the fix.
| Code | What the IRS says | IRS page reviewed | Fix |
|---|---|---|---|
| IND-031-04 | "The prior-year information used to verify the primary taxpayers identity does not match IRS records." | 30-Jan-2026 | Identity check from last year's return |
| IND-032-04 | "The prior-year information used to verify the spouses' identity does not match IRS records." | 30-Jan-2026 | Identity check from last year's return |
| IND-524 | "The primary taxpayer's date of birth in Step 4, E-File your tax return, does not match IRS records." | 30-Jan-2026 | Identity check from last year's return |
| F1040-525-04 | "The birth date entered for the primary taxpayer (STEP 4) does not match IRS records." | 30-Jan-2026 | Identity check from last year's return |
| F1040-526-04 | "The birth date entered for the spouse (STEP 4) does not match IRS records." | 30-Jan-2026 | Identity check from last year's return |
| IND-180-01 | "The Identity Protection PIN (IP PIN) entered for the primary taxpayer does not match IRS records." | 30-Jan-2026 | IP PIN missing or wrong |
| IND-181-01 | "The Identity Protection PIN (IP PIN) entered for the primary taxpayer is not valid." | 30-Jan-2026 | IP PIN missing or wrong |
| IND-182-01 | "The Identity Protection PIN (IP PIN) entered for the spouse does not match IRS records." | 30-Jan-2026 | IP PIN missing or wrong |
| IND-183-01 | "The spouse did not enter a valid Identity Protection Personal Identification Number (IP PIN)." | 18-Mar-2026 | IP PIN missing or wrong |
| IND-996 | "The Identity Protection PIN (IP PIN) entered for a dependent or qualifying person is not valid." | 30-Jan-2026 | IP PIN missing or wrong |
| IND-507-01 | "A dependent's Social Security number (SSN) was already used on another accepted tax return for this tax year." | 30-Jan-2026 | Number already used |
| SEIC-F1040-506-04 | "A qualifying child's Social Security number (SSN) was already used on another tax return for this tax year." | 30-Jan-2026 | Number already used |
| IND-517-02 | "A dependent Social Security Number (SSN) on your tax return is the Primary or Secondary SSN on another return. Review all solutions." | 17-Mar-2026 | Number already used |
| IND-508-01 | "Your Social Security Number (SSN) matches that of a spouse on another tax return. Review both solutions." | 17-Mar-2026 | Number already used |
| IND-510-02 | "The spouse Social Security Number (SSN) you listed on your return is a primary SSN on another return. Review both solutions." | 17-Mar-2026 | Number already used |
| IND-511-01 | "The primary taxpayer's Social Security Number (SSN) is the spouse SSN on another return the IRS has accepted for this tax year." | 17-Mar-2026 | Number already used |
| IND-513-01 | "The IRS has accepted another return with your spouse's Social Security Number (SSN). Review both solutions." | 17-Mar-2026 | Number already used |
| IND-515-01 | "The IRS has received another return with your (the Primary's) Social Security Number (SSN). Review both solutions." | 17-Mar-2026 | Number already used |
| R0000-902-01 | "The taxpayer identification number (TIN) on your return was already used on another accepted return for this tax year." | 30-Jan-2026 | Number already used |
| R0000-500-01 | "The primary taxpayer's name or Social Security number (SSN) does not match IRS records." | 30-Jan-2026 | Name and number mismatch |
| R0000-503-02 | "The name and/or Social Security number (SSN) of your spouse, on your Form 1040 is missing or does not match IRS records." | 18-Mar-2026 | Name and number mismatch |
| R0000-504-02 | "The Social Security Number (SSN) for your dependent's last name does not match IRS records." | 18-Mar-2026 | Name and number mismatch |
| SEIC-F1040-501-02 | "The Social Security number (SSN) or name entered for a qualifying child on Schedule EIC does not match IRS records." | 30-Jan-2026 | Name and number mismatch |
| R0000-906-03 | "The bank routing number entered could not be verified." | 30-Jan-2026 | See the IRS page |
The four common fixes
Identity check from last year's return: the prior-year AGI, PIN or birth date did not match.
IP PIN missing or wrong: an Identity Protection PIN on the return was missing or not valid.
Number already used: a Social Security number on the return appears on another return.
Name and number mismatch: a name and Social Security number do not match IRS and Social Security records.
Your deadline after a rejection
Publication 1345 says the IRS "considers them not filed." A return you e-filed on time still counts as on time if you fix it and resubmit it "by the fifth calendar day after the due date of the return." If you file on paper instead, you have until the later of the due date or "ten calendar days after the date the IRS gives notification that it rejected the electronic portion of the return." If you mail it after the due date, Publication 1345 says to include an explanation of why you are filing after the due date.
What people mistake reject codes for
Some people treat a rejection as an IRS decision about their taxes. It is a check that failed before the IRS accepted the return. Each code on this page names the one item that failed the check, such as a name, number, birth date or PIN.
Others look up the full code with its ending and find nothing. Search for the first part of the code instead.
Common Questions
Is a rejected return filed?
No. Publication 1345 says the IRS considers rejected returns not filed. Fix the error and resubmit, or file on paper within the grace period above.
Why does my code end in a different number?
The ending can change when the IRS updates its e-file rules. The IRS page for IND-517-01, for example, now sends you to IND-517-02. The first part of the code names the problem.