Each
'QualifyingChildNameControlTxt'(child's name) on Schedule EIC (Form 1040), Line 1, and'QualifyingChildSSN'(child's Social Security Number) on Line 2 must match the records in the IRS e-File database.
Explanation:
This error occurs when the name or Social Security Number (SSN) of a child listed on Schedule EIC for the Earned Income Credit (EIC) does not match the IRS database.
The mismatch can be caused by:
Typographical errors in the child's name or SSN.
Differences in how the child's name is recorded in the Social Security Administration (SSA) database (e.g., use of middle names, suffixes, etc.).
Incorrect SSN provided for the child.
The child is not eligible to be claimed as a qualifying child for EIC.
Solution Steps:
1. Verify the Child's Name and SSN:
Check the child's name and SSN against the official Social Security Card.
Ensure that the name entered on Schedule EIC, Line 1 matches exactly as it appears on the Social Security card.
2. Correct Name Control Formatting:
The Name Control (first 4 letters of the last name) must match how it appears in the IRS e-File database.
For example, if the last name is "O'Brien", enter it as "OBRI" (omit punctuation).
3. Check Eligibility for EIC:
Confirm that the child meets all EIC requirements, including:
Age test.
Relationship test.
Residency test.
Ensure the child has not been claimed as a dependent or qualifying child by someone else.
4. Confirm No Duplicate Claims:
Verify that the child has not been claimed on another return for the same tax year.
If this is the case, only the taxpayer with the correct eligibility can claim EIC for that child.
5. Correct in the Tax Software or Form:
Navigate to Schedule EIC in your tax software or form.
Re-enter the child’s name and SSN exactly as they appear on the Social Security card.
Additional Tips:
Name Changes:
If the child's name has changed recently (e.g., due to adoption or other legal changes), verify that the SSA has updated their records.
IRS e-File Database:
The IRS uses the SSA's database for verification, so any discrepancies must be corrected with the SSA.
Contact the SSA or IRS if Needed:
If the information matches the Social Security card but the error persists, contact the SSA to ensure their database is up-to-date.
Alternatively, contact the IRS for clarification.
Final Steps:
Double-check all entries for accuracy.
Refile the return once all corrections have been made.
If issues persist, provide supporting documentation to the IRS if requested.
By ensuring accurate and matching information, this error will be resolved.