Support CenterFAQS about the Name control for Form 940
According to Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, chapter IX. IRS Matching Process and Name Controls:
The Name Control field on the Data tab for forms 940, 941, 943, 944, and 945 populates the scanline with a 4-character code, and is used primarily for e-filing purposes.
The name control is based on the type of name on the return. If the IRS assigned your client a name control code, enter it in this field. This code is generally the third group of characters in the scanline at the bottom of the payment voucher the IRS mailed your client.
The following are examples of name controls used by the IRS:
For individuals and sole proprietorships, the name control consists of the first four characters of the primary taxpayers last name. For example, the name control for Arthur P. Aspen is ASPE.
For estates, the name control is the first four characters of the individuals last name. For example, the name control for Frank Walnut Estate is WALN. Note that the decedent's name may be followed by Estate on the name line.
If only an individual is listed, use the first four characters of the last name. For example, the name control for Donald C. Beech Trust is BEEC. If the trust is a Clifford trust, use the last four characters of the last name. For example, the name control for Michael Teak Clifford Trust is TEAK.
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. For example, the name control for Magnolia Association Charitable Lead Trust is MAGN.
For numbered trusts and GNMA Pools, use the first four digits of the trust number, disregarding any leading zeros or trailing alphanumeric characters. If there are fewer than four numbers, use enough letters from "GNMA"" to complete the name control. For example
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