Support CenterSureFire: IRS instructions for Name Control
Individuals
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
Reminder: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 Caf. 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
Business
Generally, the Name Control is derived from the first four characters of the corporation. The ampersand () and hyphen (-) are the only special characters allowed in the Name Control. The Name Control can have less, but no more than four characters. Blanks may be present only at the end of the Name Control.
Note: Do not include ''dba'' as part of the Name Control. The initials stand for ''doing business as.
Business Name Control Valid Characters:
Numeric (0- 9)
Alpha (A-Z)
Hyphen (-),
Ampersand ()
Special Business Name Control Rule
If an invalid character is used in the name line, drop the special character from the taxpayer's name. Example: Jon.com should be considered as Joncom so the Name Control should be Jonc.
Business Name Control - Examples
Name Control
Underlined Name Control Rule Rule
Sumac Field Plow Partnership
11th Street LLC
P P Consulting
Y-Z Drive LLP
ZZZ Club
John Hackberry LLP
ELM
OAK! Tree SUMA
11TH
PPC
Y-ZD
ZZZC
JOHN
ELM
OAKT Derive the name control from the first four significant characters of thepartnership name.
Blanks may be present only at the end of the name control.
The Willow LLC
The Hawthorn WILL
THEH When determining a partnership's name control, include the word The when it is followed by only one word.
John What Mary Who
Hawthorn, Willow Hackberry WHAT
HAWT Determine the name control from the first four letters of the first partners last name.
Michael Woods Joseph Light, Ptrs
dba MJ Furniture MJF
If the business or a trade nameis presentand it can be determined that the trade name is for a partnership, follow the Name Control procedures for partnerships.
Derive the name control from the first four significant characters of the partnership name.
Blanks may be present only at the end of the name control.
Estate and Trust Name Control - Examples
Estate Organization Name Control (Underlined) Name Control Rule
Frank Walnut, Estate, Allan Beech, Exec WALN The Name Control is the first four characters of the deceased individual's last name.
Note: The decedent's name may be followed by or preceded by Estate on the name line.
Jan Fir Trust FBO Patrick Redwood Chestnut Bank TTEE FIR If the organization name control contains the name of an individual and the words Trust and Fund are both present, use the first four characters of the trusts name or individuals last name.
Jan R. Fir Childrens Trust FIRC
JRF Childrens Trust JRFC
ABCD Trust No. 001036 ABCD
Donald C Beech Trust FBO Mary, Karen, Mike Beech BEEC
Testamentary Trust U/W Margaret Balsam, Cynthia Fig BALS Note: Never include any part of the word trust in the Name Control
Michael Teak Clifford Trust TEAK
Cedar Corp Employee Benefit Trust CEDA When the organization name contains the name of a corporation and the words Trust and Fund are both present; apply the corporate name control rules below.
Magnolia Association Charitable Lead Trust MAGN
Maple-Birch Endowment Trust, John J. Willow Trustee MAPL When a corporation, association or endowment is part of the Trust name, use the first four characters of the name of the corporation, association, etc.
Trust No. 0129C FBO Margaret Laurel 129 For numbered trusts, use the first four digits of the trust number, disregarding any leading zeros and trailing alphas.
Trust No. 12100 FBO Margaret Laurel 1210
0020 GNMA Pool 20GN GNMA pool, use the first four digits of the pool number, but do not include any leading zeros or trailing alphas. If there are fewer than four numbers, use the letters GNMA to complete the Name Control.
Please see the following IRS instructions:
How Your Name Control is Assigned.
Correct Name Control for Corporate Returns.
Correct Name Control for Partnership Return.
Additional Information
Para obtener la versin en espaol de este artculo de Knowledge Base, haga clic aqu:Instrucciones del IRS para el name control en SureFire
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