Resolving IRS e-file Error Code R0000-902-01: Here’s How to Fix It

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. 

User message:  
Extension for the same taxpayer has already been filed with the IRS. 

When you e-file Form 4868, IRS Error Code R0000-902-01 may appear if an extension for the same taxpayer has already been filed and accepted by the IRS. 

This error occurs because the IRS does not allow multiple extension requests for the same taxpayer and tax year.  

What is IRS Error Code R0000-902-01? 

IRS Error Code R0000-902-01 means that an extension for the same taxpayer has already been filed and accepted by the IRS. 

Important: This error does not indicate incorrect taxpayer information. It simply confirms that an extension has already been approved for that year. 

Why did you get this when filing Form 4868? 

• An extension request for the same taxpayer and tax year was already filed and accepted by the IRS. 
• The IRS does not allow multiple irs form 4868 extension requests for the same taxpayer, so any duplicate submission is automatically rejected. 

Common Causes Include:  

• You already filed Form 4868 yourself.  
• Your CPA, tax preparer, or one of their staff members may have submitted it on your behalf.  
• Submitting multiple forms from various software platforms in error.   

If you are not sure about prior submission, you can always contact the IRS at 1-800-829-1040, Monday through Friday, 7 AM to 7 PM local time. 

How to Resolve this Error Code R0000-902-01  

Step 1: Verify Extension Acceptance 

• Review IRS or E-file acknowledgment records.  
• Verify the IRS or E-file has accepted the extension for the taxpayer and the tax year.  

Step 2: Do Not Resubmit If Already Accepted  

• If the extension has already been accepted, you do not need to take any additional steps.  
• The IRS will not allow multiple extensions for the same taxpayer and tax year.  

Step 3: Confirm Taxpayer Details  

If you think the rejection was in error, you can take the following steps:  

• Verify the tax year on the extension.  
• Ensure the information for the taxpayer is accurate.  
• Submit a new Form 4868 if you are filing for a different tax year. 

How to Review this Error in TaxZerone 

Step 1: Log in & Identify the Error 

• Log in to your TaxZerone account  
• On the rejected return on the Extension Forms Dashboard and click “View Errors” 
• Find Error Code R0000-902-01. 

Step 2: Understand the Error Message 

• This error occurs when the IRS finds that there is a duplicate filing of 4868 Form for the same taxpayer and tax year.  
• This verifies that an extension was previously accepted by the IRS. 

Step 3: Review Your Filing History 

• Review your Extension Forms Dashboard to confirm that an extension return has been previously accepted by the IRS.  
• If you have an accepted extension return, then there is no need to proceed further. 

How to avoid Error while filing  

• Verify if an extension was previously filed for the same taxpayer and the same tax year  
• Coordinate with your CPA, Tax Preparer, or anyone assisting you to avoid any duplicate filings  
• Verify the Taxpayer Information and Tax Year before filing  
• Keep IRS acknowledgment confirmations on file for future reference. 

IRS Error Code R0000-902-01 indicates that the primary taxpayer’s prior-year AGI or self-selected PIN entered on the return does not match IRS records. 

The return cannot be accepted until the correct prior-year information is provided. Always verify the primary taxpayer’s AGI or PIN before resubmitting to ensure a smooth IRS e-filing experience.