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Determining the Name Control for Form 1041

by Intuit•2• Updated 1 year ago

The IRS recently changed the name control requirements for certain 1041 filers. Just because you were able to e-file a trust's return using a certain name control in prior years doesn't necessarily mean that same name control will be accepted on new filings.

How do I know what name control to use?

For most estates and trusts, there are three ways to find the correct name control for e-filing:

On the original IRS notice CP 575B, which the estate or trust received when their EIN was assigned
By computing the entity's name control following the rules in Pub. 4164
Or by contacting the IRS Business Specialty Tax Line at 1-800-829-4933

To find the name control on CP 575B:

The name control appears on a tear-off tab attached to the notice.

If you no longer have that portion of the form, reference the top of the second page. You should see a string similar to the following example:

(IRS USE ONLY) 575B 10-31- 2008 NAME B 9999999999 SS-4

The name control is the four letters directly following the date in this string. In this example, the name control is "NAME".

To compute the name control using IRS rules:

The Name Control consists of up to four alpha and/or numeric characters from the entity's name. The ampersand and hyphen are the only special characters allowed in the Name Control. The Name Control doesn't include acronyms like "dba" or "fbo".

For estates:

The Name Control is the first four characters of the deceased individual's last name.

For trusts and fiduciaries:

Trust and fiduciary Name Control rules vary depending on whether the EIN assigned to the trust was obtained online or through a paper application process.

If the trust's EIN begins with 20, 26, 27, or 45, then the trust obtained its EIN online and should follow option A. All others should follow option B.

A. For trusts with an EIN obtained online

The Name Control is the first four characters of the first name of the trust or organization, ignoring leading terms like "Trust for". Examples:

Jonathan Periwinkle Memory Church Irrevocable Trust has Name Control "JONA".
Trust for the benefit of Bob Jones has Name Control "BOBJ".

B. For trusts with an EIN obtained by paper

For trusts with an EIN obtained by paper, the first four letters of the individual's last name are typically used. Follow these guidelines to determine the correct four letters:

For trusts named after an individual, the Name Control is created from the first four characters of the individual's last name. Example:
- Michael T. Azalea Revocable Trust has Name Control "AZAL"
For numbered trusts, use the first four digits of the trust number, disregarding any leading zeros and trailing alphas.
Don't include the words "Trust" or "Fund" or phrases such as "Trust for" or "Irrevocable Trust".
For corporations set up as trusts, the first four characters of the corporate name are used. Do not use "the" at the beginning of a business name. Examples:
- Sunflower Company Employee Benefit Trust has Name Control "SUNF".
- The Willow Company has Name Control "WILL".

Where do I enter the name control?

In Lacerte, The Name Control override field is on Screen 2.2, Electronic Filing, discoverable as Name control [O]. This applies to both returns and extensions.

In ProConnect Tax, The Name Control Override field is under General on the Electronic Filing screen, discoverable as Name control [O]. This applies to both returns and extensions.

Lacerte Tax 2018Lacerte Tax 2019Lacerte Tax 2020Lacerte Tax 2021ProConnect Tax Online

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