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".
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.
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.