ExpressExtension Support

I am a tax professional. The IRS has rejected my client’s individual income tax extension with the error code: R0000-902-01. How do I resolve it?

IRS Error Code [R0000-902-01]:

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.

Rejection Message:

Duplicate filing. The IRS already has an extension application approved for the Primary SSN for the current tax year.

What does it mean?

This rejection occurs when the Primary SSN in return has already been used for an accepted Form 4868 extension request for the same tax period.

Resolution:

• Verify whether an extension request has already been filed for the Primary SSN.

• Check if your client’s spouse has already filed a joint extension using the same Primary SSN. If so, no further filing is needed.

• If no extension request was submitted, contact the IRS EIN Hotline at 1-800-829-1040 for further assistance.