Reject Code R0000-500-01 occurs when:
'PrimarySSN' and 'PrimaryNameControlTxt' in the Return Header must match the e-File database.
Explanation:
This error occurs when the Primary SSN (Social Security Number) and Primary Name Control (the first four characters of the taxpayer's last name) provided in the return do not match the records in the IRS e-File database.
Possible Causes:
Incorrect SSN:
The Primary SSN entered is incorrect or does not belong to the taxpayer.
Name Mismatch:
The Name Control (first four letters of the taxpayer’s last name) does not match what the IRS has on file.
This could be caused by typos, legal name changes, or using a name that differs from what’s on the taxpayer’s Social Security record (e.g., a maiden name or nickname).
IRS Record Issue:
The taxpayer’s name and SSN combination in the IRS database may not be updated or accurate.
Solution:
1. Verify Taxpayer Information:
Double-check the Primary SSN and last name entered in the tax return.
Ensure the SSN matches the Social Security Card exactly.
Verify that the spelling of the last name matches how it appears in the IRS and Social Security Administration (SSA) records.
2. Correct Name Control:
The Name Control is the first four letters of the last name in uppercase.
For hyphenated or compound last names:
Exclude spaces and special characters.
Example: "Smith-Jones" becomes "SMIT."
For last names with fewer than four characters:
Use the full name padded with spaces.
Example: "Lee" becomes "LEE."
3. Check for Legal Name Changes:
If the taxpayer recently changed their name (e.g., due to marriage or divorce), ensure the name change was updated with the Social Security Administration (SSA).
4. Update Records if Necessary:
If the taxpayer’s name or SSN is incorrect in the IRS database or SSA records, contact the Social Security Administration to update the records.
You can contact the SSA at 1-800-772-1213 or visit their website at www.ssa.gov.
5. Correct and Resubmit the Return:
Update the return with the correct information.
Save the changes and resubmit electronically.
Additional Notes:
If the Issue Persists:
Obtain a copy of the taxpayer’s Social Security Card and verify the Name Control logic.
Contact the IRS for further clarification if all details are confirmed to be accurate.
IRS Assistance:
Call the IRS at 1-800-829-1040 for help verifying Name Control issues.
Pro Tip:
Small discrepancies (e.g., nicknames or abbreviations) can trigger this error. Always use the taxpayer's full legal name as it appears on their Social Security Card.