If a Dependent's Date of Death has a value in the e-File database, then it must not be prior to 'TaxYr' in the Return Header.
Explanation:
This error indicates that the IRS e-File database contains a Date of Death for a dependent listed on the return, and the recorded date is before the tax year in question. For example, if the tax return is for 2023 and the IRS database shows the dependent passed away in 2022 or earlier, the system will reject the return.
Possible Causes:
The dependent passed away before the tax year of the return being filed, and their information should not be included on the return.
Incorrect dependent information was entered (e.g., SSN, Name Control) causing the IRS to misidentify the dependent.
The IRS or SSA records are outdated or contain errors regarding the dependent's date of death.
Solution:
1. Verify Dependent’s Eligibility for the Tax Year:
If the dependent passed away before the start of the tax year (e.g., 2022 or earlier for a 2023 return), they cannot be claimed as a dependent on the current year’s tax return.
Remove the dependent from the tax return and re-file.
2. Check Dependent Information for Accuracy:
Confirm the following details match the Social Security Card:
SSN
Name (first four letters of the last name for the Name Control)
Correct any typos or mismatches in the dependent’s information.
3. Contact the IRS or SSA If the Error Persists:
If the dependent did not pass away but the IRS e-File database mistakenly flags them as deceased:
Contact the IRS at 1-800-829-1040 to verify their database.
Reach out to the Social Security Administration (SSA) to ensure their records are accurate. You can visit www.ssa.gov or call 1-800-772-1213.
4. Re-Submit the Return:
After verifying the dependent’s eligibility and correcting the error:
Remove the dependent if necessary, or
Update any incorrect information.
Save the changes and resubmit the return electronically.
Additional Notes:
If the Dependent Passed Away During the Tax Year:
A dependent can still be claimed for the tax year if they were alive at any point during the year and met the eligibility requirements.
Ensure their Date of Death in SSA records aligns with the tax year and verify the information entered is correct.
Dependent Removal for Prior Deaths:
If the dependent passed away in a prior tax year, ensure they were also removed from previous filings to avoid repeat errors.
Pro Tip:
Double-check all dependents’ eligibility criteria and personal information before filing to avoid delays or rejections due to IRS database mismatches.