R0000-932-02: A return for this EIN and year was already accepted

What this rejection means

The IRS already has an accepted electronic return for your EIN, for the same form type and the same tax period. The new return did not have the "Amended return" box checked, so the IRS treated it as a duplicate and rejected it.

IRS business rule R0000-932-02: If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041/1042/1065/1120L/1120PC/1120RIC/1120REIT) checkbox is not checked, then taxpayer TIN in the Return Header must not be the same as a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 in the tax return.

The "Superseded" option in the rule applies to other forms. IRS Publication 4164 says it is not available for Forms 990 and 990-EZ. For those forms, any later return for the same year must have the "Amended return" box checked.

Why it happens

• The return was already filed. Another officer, a past treasurer or a former preparer may have filed it already.
• You re-sent a return that had in fact been accepted, for example because the acceptance notice was missed.
• You meant to correct a filed return but did not check the "Amended return" box.
• The tax period is wrong. If you meant to file a different year, but the dates match a year that was already accepted, the IRS sees a duplicate.

How to fix it

1. Find out what is on file. Ask your e-file provider whether an earlier submission for this EIN and year was accepted. Ask the people who handled past filings too.
2. If the earlier return is complete and correct, you are done. The year is filed. Do not send it again.
3. If the dates on the new return are wrong, correct the tax period and send it again as an original return.
4. If you need to change an accepted return, file an amended return. The Form 990-EZ instructions say to:
   • use the version of Form 990-EZ for the year you are amending;
   • file a complete return with all required schedules, not just the changed lines;
   • check "Amended return" in Item B;
   • list on Schedule O which parts and schedules changed, and describe the changes.

The instructions also say you can get a copy of a previously filed return with Form 4506-A. That helps if you do not know what the earlier return said.

When to contact the IRS

If no one in your organization filed this return and your provider has no record of it, call IRS Tax Exempt and Government Entities Customer Account Services at 877-829-5500 (toll-free). Ask what return the IRS has on file for your EIN and tax period. Have your EIN and the rejection code ready.

Related codes

• R0000-933-02: the same duplicate check against a previously accepted paper return.
• R0000-194: the submission is an exact duplicate of one that was already accepted.
• R0000-940-13: the tax period end date must be valid for the form year.