Reject Code R0000-504-02 occurs when:
Each 'DependentSSN' and the corresponding 'DependentNameControlTxt' that has a value in 'DependentDetail' in the return must match the SSN and Name Control in the e-File database.
Explanation:
This error occurs when one or more Dependent SSNs and/or the corresponding Name Controls (the first four characters of the dependent’s last name) entered on the return do not match the IRS e-File database. The IRS cross-references the dependent information with Social Security Administration (SSA) records.
Possible Causes:
Incorrect Dependent SSN:
The SSN for a dependent was entered incorrectly.
Name Control Mismatch:
The first four characters of the dependent's last name do not match the IRS or SSA records.
This can occur due to typos, use of a different name, or a name change (e.g., adoption or legal change).
Dependent SSN Used on Another Return:
Another tax return has already claimed the dependent with the same SSN.
SSA Records Issue:
The dependent’s information is not updated in SSA records.
Solution:
1. Verify Dependent's Information:
Confirm the Dependent SSN and Last Name on the return match the dependent’s Social Security Card.
Check for any typos in the entered information.
2. Check Name Control Logic:
The Name Control is derived from the first four characters of the dependent’s last name:
Ignore special characters like hyphens or apostrophes.
Example: "O'Connor" becomes "OCON".
Example: "Smith-Jones" becomes "SMIT".
If the last name has fewer than four characters, use the full name and pad with spaces.
Example: "Li" becomes "LI ".
3. Check for Duplicate Claims:
If another taxpayer (e.g., an ex-spouse or family member) has already claimed the dependent with the same SSN, the IRS database will reject the submission.
Contact the dependent’s other parent or legal guardian to ensure they have not claimed the dependent.
4. Correct SSA Records (if necessary):
If the dependent’s information (e.g., last name or SSN) has recently changed, ensure it is updated with the Social Security Administration (SSA).
Visit www.ssa.gov or call 1-800-772-1213 for assistance.
5. Update the Tax Return:
Once the correct information is verified:
Update the SSN or dependent’s last name in the return.
Save the changes and resubmit electronically.
Additional Notes:
If Dependent SSN Is Correct but the Issue Persists:
Contact the IRS at 1-800-829-1040 to confirm what is on file.
If Another Taxpayer Has Claimed the Dependent:
The taxpayer claiming the dependent will need to file a paper return with proper documentation to establish their right to claim the dependent.
Pro Tip:
Always double-check dependent information against official documents like the Social Security Card to avoid filing delays or rejection errors.