Internal Revenue Service Name Control

The IRS uses uses (Name Control) to verify whether the Name/Taxpayer Identification Number (TIN) combination are correct by comparing the information against a file containing all social security numbers (SSN) that is generated by the Social Security Administration (SSA) and also checking the file which contains all employer identification numbers (EIN) issued by the IRS.

The next step the IRS compares the Name Control (when provided) on the payee document to the Name Control which is already on file.

What is Name Control?

Typically, the Name Control is the first four characters of the surname, corporation, trust name or number. Name control ignores blanks between letters in the last name. Also, punctuation marks, any titles and suffixes; and the word "the" if followed by more than one word are excluded.

Name Control Considerations:

1. The first character position can be alpha and numeric characters; A-Z and 0-9.
2. The second, third, and fourth can also be alpha and numeric characters; A-Z and 0-9.
3. No spaces are allowed between characters.

 How is Name Control Developed?

Individuals:

The Name Control is derived from the last name on the return.

1. John Brown
2. William Leed
3. Judy Johnson

If the last name is hyphenated; the name control is the first of the two last names.

1. Mary Anderson-Jensen
2. Sally Garica-Biupo

For Married Filing Joint Returns: The Name Control is the primary taxpayer's last name.

Sole Proprietors

The Name Control is generated  from the (first name line) from the last name on the tax return.

1. Timothy Hempson: The Best Burger
2. Suzie Anton: Styles by Suzie

 Estates

The name Control for a decendent's estate is generated by using the decendent's name on the first name line of the information return. The decendent's name can be followed by the word "Estate."

• Jeffrey Jones Estate
• Samanatha Collins, Exec

Another Example

• Estate of Sidney Bunkins
• Tom Jones, Exec.

Trusts and Fiduciaries

The Name Control for a trust or fiduciary is derived from the name of the person in whose name the trust or fidiciary account was set up for.

• Henry Simmons
• Irrevocable Trust
• C/O Sandra Smithson
• American National Bank, Trustee

Another Example

• Dearborn Trust Co. Trustees
• U/W of Jonathan Kresston Dec'd
• FBO Judy S. Sloane)

 Partnerships

The Name Control for a partnership from the trade or business name of the partnership; when this is not one; the IRS develops the Name Control from the last name of the first partner, listed on the original SS-4 (which is used to apply for the EIN).

• (The) Maple Tree
• G.P. Smith, KC Lebow, Brown Smith, Ptrs

Another Example

• Henry Black & Betty Smith, et al Ptrs

 Other Organizations

The Name Control for other types of organizations are developed from the entity's name on the original Form SS-4 (which was used to apply for the EIN).

St Anselm's Catholic Church

Biz Company

NOTE: When Name Control is being generated extraneous words, titles, and all special characters are dropped during the development of Name Controls. In the example above the period was dropped from st. Anselm's Catholic Church.