PA40-027 e-file error
Duplicate Condition: //ReturnHeaderState/Filer/Primary/TaxpayerSSN: The Primary SSN has been filed through MeF in a previous return and neither is an amended return.
You'll get this error if the state of Pennsylvania has already received a return with the taxpayer's Social Security Number (SSN).
Solution
Check with your client to make sure they haven't already filed a return with Pennsylvania. If they haven't filed a return, contact the Pennsylvania Tax Agency at 717.787.4017 to resolve the rejection.