What is the IRS doing when they are deciding whether to accept or deny your return?

Verifying the following:

1. The last name for the primary taxpayer on the return matches what the IRS and/or the Social Security Administration (SSA) have on file.

2. The Social Security Number (SSN) and last name entered for the qualifying child matches what the IRS and/or Social Security Administration (SSA) have on file. The qualifying SSN of the dependent on Schedule EIC, Earned Income Credit, must match data from the IRS Master File.
If the child does not qualify as a dependent, the child is not eligible to be a qualifying child for EIC.

3. The Employer Identification Number (EIN) of the business reported on Form(s) W-2, W-2G, W-2GU, 499R-2/W-2PR, 1099R, or 2439 matches the EIN on the IRS Master File.

4. The last name for the secondary taxpayer on the return matches the IRS Master File and/or Social Security Administration (SSA) records.

5. The last name of the dependent on the return matches the IRS Master File and/or Social Security Administration (SSA) records.

6. If the qualifying child’s Social Security Number (SSN) listed for the purpose of claiming Earned Income Credit (EIC) has been used on another tax return.

7. If the dependent’s Social Security Number (SSN) claimed on the tax return and/or Schedule EIC, Earned Income Credit has been used on another tax return.

8. If the dependent's SSN was used as a Primary SSN or Secondary SSN on another return and was claimed as an exemption on that return.

9. The Date of Birth (DOB) of the primary taxpayer or spouse matches the IRS Master File.

10. The year of birth for the qualifying child matches what the IRS and/or Social Security Administration (SSA) have on file.