1040-US ELF: Error Code F1040-027-03

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Error Code F1040-027-03: Each 'RecipientSSN' that has a value on Form 1040, Line 31b must be within the valid range of SSN/ITIN and must not be an ATIN.

Verify the SSN or ITIN entered on Form 1040, line 31b Recipient's SSN is a valid SSN or ITIN and not an ATIN.  

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