2021 Federal Extension rejected 04-15-2022

[nmms]

I e-Filed a 2021 Federal Extension today and it was rejected

Federal Extension
Rejected
Apr 15, 2022
Details for your rejected filing.

Error message: 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
Solution: This return was rejected by the IRS because the taxpayer's identification number assigned to this return has already been filed and accepted by the IRS. Please verify that you have accurately entered the taxpayer's SSN or TIN and make corrections if required. If no errors have been made in the entry of the taxpayer's SSN or EIN, it may be necessary to contact the IRS at 1-800-829-1040 for further guidance.
Code: R0000-902-01

We have verified the taxpayer's name and SSN are accurately entered.

The taxpayer called the 1-800-829-1040 number and I called PPS at 866-860-4259. Both of us got a message "Due to extremely high call volume, we are unable to handle your call at this time. Please try your call again later or on our next business day."

Is the IRS not answering the phone today due to Emancipation Day holiday today? What options do we have to file a federal extension other than waiting until the next business day Monday, April 18, 2022 to try to call again?

[itonewbie]

If I were you, I'd file a protective extension on paper while you and your client take time to sort things out.

[itonewbie]

Could also be possible your client's previous accountant filed an extension already?

[nmms]

Should I also mail a Form 14039 Identity Theft Affidavit with Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return?

Taxpayer is not making a payment and currently lives in Oklahoma but was a full year resident of Texas in 2021. Instructions for Where To File a Paper Form 4868 state:

If you live in Texas and you’re not making a payment, send Form 4868 to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0045.

If you live in Oklahoma and you’re not making a payment, send Form 4868 to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045.

Where should Form 4868 be mailed? Should it be mailed to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0045 or to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045?

[itonewbie · Accepted solution]

I wouldn't do anything with regard to identity theft until it is established that may, indeed, be a problem and that's what I'd do once I file the extension, just not with it.

The extension should be sent to Kansas City, MO.

[nmms]

itonewbie

I had not thought about the possibility that the client's previous accountant filed an extension already. After talking with my client this morning, she sent the previous tax preparer firm a text message and got a reply back they did file an extension for her and it was accepted. I have instructed her to get a copy to the Form 4868 they filed and confirmation that it was accepted. I also informed her that in my opinion unless she had an agreement with them to file an extension, they should not have done that without her permission and should not charge her for doing it. 

[itonewbie]

Strictly speaking, nobody should file extensions without knowledge of clients.  That is because each extension should include a reasonable estimate of the tax liability to be considered valid, even if no payment is to be made with the extension.

In practice, however, many do file protective extensions for clients who haven't yet turned in their data.

Definitely agree, though, that your client should not be charged by the previous accountant.