I don't think "prior year" has anything to do with it at all.  What you submit to the IRS needs to match what appears in SSA computer (FN, MN, LN split appropriately), with the modification that if the combined total name is too long you are instructed to use only initials for middle, then first, names.  NEVER truncate the Last Name.

"Match versus last year" is crap.  Client may have married, widowed, and re-married again with three different valid, current, & correct Social Security Cards over the course of the year.  You Match SSA Computer.  That is the only passing grade.



Robert