1040-US ELF: Error Code F1040-028-01

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Error Code F1040-028-01: Each 'RecipientSSN' provided on Form 1040, Line 31b must not be the same as 'PrimarySSN' in the Return Header.

Review the SSN entered on Form 1040, Line 31b Recipient's SSN. It cannot be the same as the taxpayer's SSN.

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