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A name control for an individual is generally the first four characters of the last name on the information return. For example: Ralph Teak- Dorothy Willow -Joe McCedar

 

The name control consists of four alpha and/or numeric characters.

The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control.

The name control can have less, but no more than four characters. Blanks may be present only as the last three positions of the name control.

 

If an individual has a hyphenated last name, the name control is the first four characters from the first of the two last names. Examples are Brandy Cedar-Hawthorn- Victoria Windsor-Maple.

For joint returns, regardless of whether the payees use the same or different last names, the name control is the first four characters of the primary payee's last name. Examples are Joseph Ash & Linda Birch- Edward & Joan Maple

 

If a payee's last name has been changed, for instance, due to marriage, please tell the payee to contact SSA. SSA will issue a new social security card reflecting the payee's new name and will automatically send IRS the new name. To change the name shown on a social security card, the payee should complete SSA Form SS-5, Application for a Social Security Number Card. Form SS-5 is available at www.socialsecurity.gov (or ssa.gov) or by calling SSA at 1-800-772-1213 (TTY 1 -800-325-0778) or by visiting a local SSA office.

 

Sole Proprietor

A sole proprietor must always use his/her individual name as the legal name of the business for IRS purposes. For example, Mark Hemlock is a sole proprietor who owns a business called The Sunshine Café. Because this is a sole proprietorship, the name control is the first four characters of the individual's last name - HEML.

 

The name control consists of four alpha and/or numeric characters.

The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control.

The name control can have less, but no more than four characters. Blanks may be present only as the last three positions of the name control.

The name control for a sole proprietor's name is the first four significant characters of the last name.

When the taxpayer has a true name and a trade name, the name control is the first four characters of the individual's last name.

 

True Name: Arthur P. Aspen

Trade Name: Sunshine Restaurant

Name Control: Arthur P Aspen

 

When two last names are used but are not hyphenated, the name control is the first four characters of the second last name.

 

Maiden Name: Jane Smith

Married Name: Jane Smith Jones

Name Control: Jane Smith Jones

 

When an individual's two last names are hyphenated, the name control is the first four characters of the first last name.

 

Name: Jane Smith-Jones

Name Control: Jane Smith-Jones

 

On joint returns with different last names, the name control is the first four characters of the last name of the individual appearing first (i.e., the primary payee's name).

For Spanish names, when an individual has two last names, the name control is the first four characters of the first last name.

 

Name: Juan Garza Morales

Name Control: Juan Garza Morales

Name: Maria Lopez Moreno

Name Control: Maria Lopez Moreno

 

The Spanish phrases "de", "De" "del" and "de la" are part of the name control.

 

Name: Elena de la Rosa

Name Control: Elena dela Rosa

 

For last names that have only two letters:

 

Name: Sunny Ming Lo

Name Control: Sunny Ming Lo(blank)(blank)

 

Vietnamese names will often have a middle name of Van (male) or Thi (female).

 

Name: Kim Van Nguyen

Name Control: Kim Van Nguyen

 

If the individual is newly arrived in the U.S., the last name may appear first on the name line. On the signature line, the last name will usually appear first.

*Note-Information returns do not include a signature.

 

Corporations

The name control for a corporation is the first four significant characters of the corporate name.

 

Omit the word "The" when followed by more than one word.

 

Name: The Meadowlark Company

Name Control: Meadowlark Company

 

Include the word "The" in the name control when followed by only one word.

 

Name: The Flamingo

Name Control: TheFlamingo

 

Corporate name control rules apply if an individual name contains the abbreviations PC (Professional Corporation), SC (Small Corporation), PA (Professional Association), PS (Professional Service), or PSC (Personal Service Corporation).

 

Name: George Giraffe PSC

Name Control: George Giraffe PSC

 

When the organization name contains the words "Fund" or "Foundation", corporate name control rules apply. Examples are Kathryn Canary Memorial Foundation.

When an individual name and a corporate name appear, the name control is the first four characters of the corporation name. Barbara J. Zinnia ZZ Grain, Name Control: ZZ Grain

 

Partnerships

The name control for a partnership will usually result in the following order of selection:

 

For businesses "doing business as" (dba) or with a trade name, use the first four characters of the dba or trade name.

 

Rosies Restaurant

 

If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual's name, such as in a law firm partnership).

 

Burgundy, Olive  Cobalr, Ptrs.

 

On-line receipts of EINS generate separate rules for the name control of partnerships.

 

Whether received on-line or via paper, if the first word is "The," disregard it unless it is followed by only one other word. An example is The Hemlock –THEH is the name control. The Hemlock Grill – HEML is the name control.

If the EIN was assigned online (the first two digits of the EIN will be one of the following: 20, 26, 27, or 45), then the name control for a partnership is developed using the first four characters of the primary name line. For example, the partnership name "John Willow and James Oak Partnership" will have a name control of JOHN.

 

Note: The online EIN application will begin assigning the first two digits of 46 and 47 in the future. EINs beginning with 46 and 47 will follow the rule described above.

 

If the first two digits of the EIN are other than 20, 26, 27, or 45, the name control for a partnership results from the trade or business name of the partnership. If there is not trade or business name, a name control results from the first four letters of a partnership name, in the case of a list of partners followed by the word partnership or an abbreviation thereof, or the last name of the first partner on the original Form SS-4, Application for Employer Identification Number.

A. S. Green, (The) Oak Tree

K.L. Black & O.H. Brown

Bob Orange and Carol Black, et al. Ptrs. dba The Merry Go Round

 

Estates

The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent must have the word "Estate" after the first four characters in the primary name line.

 

Name: Howard J. Smith Dec'd

 

Name Control: Howard J Smith, Estate

 

Trusts and Fiduciaries

The name control of a trust results in the following:

 

Name controls of individual trusts are created from the first four characters of the individual's last name.

 

Name: Michael T. Azalea Revocable Trust

Name Control: Michael T Azalea Rvoc Tr

 

For corporations set up as trusts, use the first four characters of the corporate name.

 

Name: Sunflower Company Employee Benefit Trust

Name Control: Sunflower Company Employee Benefit Trust

 

There are seperate rules for the name control of trusts, depending on whether the EIN is an on-line assignment.

 

If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name control is developed using the first four characters of the first name on the primary name line. (Note: The online EIN application will begin assigning the first two digits of 46 and 47 in the future.) Ignore leading phrases such as "T