UPC 176 RC 0 - Correcting INTL Return - Dual Last NameFigure 3.12.179-47 shows the correction for a Name Control mismatch for a taxpayer from Puerto Rico. A partial Form 1040-SS, Us Self-Employment Tax Credit Return is displayed. The first name is Jose and the Last name is <Zamas> Garzas. The Note states: Research INOLE to confirm that the SSN is correct. If the valid Name Control matches the second last name, URC 6 to that Name Control unless the signature differs. Another Note - The Name Control for Hispanic taxpayers is usually derived from the first surname. An UPRES screen is displayed for UPC 176 the Name Control changed to GARZ and the name line is types as Jose Zamas<Garzas.