if the primary taxpayer is claimed as an exemption in the return, then the primary ssn must not be the same as a dependent ssn on another return
Rejection code IND-516: If the Primary Taxpayer is claimed as an exemption in the return, then the Primary SSN must not be the same as a Dependent SSN on another return. Most of the time, this rejection occurs when you try to claim an exemption for yourself after somebody else, usually a parent, has already claimed you as a dependent.