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When you efile, the IRS is checking the Social Security data base, with SSN and last name. Make sure her last name is entered as it appears on her social security card.
If there are spaces, apostrophe's, or hyphens, this will also reject as being incorrect.
For example, a hyphenated last name (like Smith-Jones) should be entered as 'SmithJones'. An apostophe in the last name is deleted; for example O'Donald is entered as 'Odonald'.
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