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All reject codes

R0000-922-01: EIN and name don't match IRS records

Form 990-EZForm 990Reject

Database Validation Error. Rule text from IRS MeF Business Rules, Form 990-EZ, TY2026v3.0; IRS MeF Business Rules, Form 990, TY2026v3.0. Last reviewed .

What this rejection means

Every e-filed return carries the organization's EIN and a name control. A name control is a short code, up to four characters, taken from the organization's name. The IRS checks the pair against its records. Here the pair did not match.

IRS business rule R0000-922-01: Filer's EIN and Name Control in the Return Header must match data in the e-File database, unless "Name Change" or "Name or Address Change" checkbox is checked, if applicable.

The return was rejected and is not on file.

Why it happens

  • The EIN is wrong. One wrong digit points the IRS to a different organization, and that organization's name will not match yours.
  • The name was entered differently from the IRS record. The Form 990-EZ instructions say to enter the legal name in the name box. An alternate name goes after it, marked "a.k.a." If a nickname, chapter name or "doing business as" name comes first, the name control changes. IRS Publication 4164 says not to include "dba" in the name control.
  • Special naming rules apply. Publication 4164 says the name control for an exempt organization is generally the first four characters of the national title. A local veterans post, for example, uses the national organization's name. A PTA uses "PTA" plus the first letter of the state. A church's subordinate uses the church's legal name.
  • The legal name changed and the IRS was not told. The IRS still has the old name, so the new name does not match.

How to fix it

  1. Check the EIN against your IRS letters.
  2. Enter the legal name exactly as the IRS has it. Use your IRS letters as the reference. Put an alternate name after the legal name as "a.k.a.", not in front of it.
  3. If you changed your legal name and have not reported it, check the "Name change" box in Item B. The instructions list what to attach. A corporation attaches the amendment to its articles and proof of filing with the state. A trust attaches the amendment or resolution signed by a trustee. An unincorporated association attaches the amended governing document signed by at least two officers, trustees or members.
  4. Or report the name change first, separately. The IRS accepts a letter or fax, not a phone call. It must include the prior and new names, the EIN, and the signature and title of an officer or trustee. The change still has to appear on your next annual return.
  5. Ask your e-file provider which name control was sent. The software usually builds it from the name you entered. If it applied the rules wrongly, that is the provider's issue to fix.

Once the EIN and name agree with the IRS record, send the return again.

When to contact the IRS

If the EIN is correct and the name is exactly as it appears on your IRS letters, call IRS Tax Exempt and Government Entities Customer Account Services at 877-829-5500 (toll-free). Ask what name the IRS has on record for your EIN. You can also ask for an affirmation letter, which can reflect a change of name.

Written requests go to Internal Revenue Service, TE/GE Exempt Organizations, Room 6403, P.O. Box 2508, Cincinnati, OH 45201, or fax 855-204-6184.

Related codes

  • F990-902-01: the EIN must be set up in IRS records as an exempt organization filer.
  • F990-912-01: the organization type in Item J must match IRS records.
  • TEGE-922: on Form 8868, the EIN and name control must match IRS records.

Questions

What is a name control?

A name control is up to four letters or numbers taken from the start of the organization's name, which the IRS uses to validate the EIN. For exempt organizations the IRS generally uses the first four characters of the national title, with special rules for PTAs and churches. Your e-file software normally builds it from the legal name you enter.

We changed our name. Can we tell the IRS by phone?

No. The IRS says a name change must be reported on the next annual return, or by letter or fax, and not by phone. The letter needs the prior and new names, the EIN, and the signature and title of an officer or trustee.

Sources