E-File - IRS Name Control Requirements
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One of the most common rejects on electronically filed tax returns occurs when the combination of the Taxpayer Identification Number (TIN) and the taxpayer name does not match the IRS records. The TIN can be either the social security number (SSN) for individual taxpayers or the employer identification number (EIN) for entities.
The data in an electronically filed return includes a field called the name control. For an individual with an SSN or ITIN, the name control is the first four letters of their last name. For an entity with an EIN, the name control is the first four letters of the entity name, with the exception being that the name control for a household EIN is the first four letters of the taxpayer's last name.
When a tax return is e-filed, the IRS compares each SSN and ITIN (control number) plus the name control against a database of all SSNs provided by the Social Security Administration and the database of ITINs issued by the IRS. Likewise each EIN and the name control is compared against the database of those numbers issued by the IRS. If the combination of the TIN and name control don't match, the return will reject.
The IRS uses the following criteria when matching the different types of e-filed returns:
Individuals
The IRS uses the following criteria to establish the name control.
- The name control consists of up to 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.
- For joint returns, regardless of whether the payee's use the same or different last names, the name control is the first four characters of the primary payee’s last name.
The following IRS name control examples for individuals have been provided by the IRS:
| Name | Name Control | Comments |
| Ralph Teak | TEAK | Name control consists of up to four alpha characters. |
| Dorothy Willow | WILL | Name control consists of up to four alpha characters. |
| Joe McCedar | MCCE | Name control consists of up to four alpha characters. |
| Brandy Cedar-Hawthorn John Lea-Wren |
CEDA LEA- |
When there is a hyphenated last name, the name control is the first four characters from the first of the two last names. |
| Victoria Windsor-Maple | WIND | When there is a hyphenated last name, the name control is the first four characters from the first of the two last names. |
| Joseph Ash & Linda Birch | ASH | Name control is based on the primary taxpayer which is the name listed first on the return. |
| Edward & Joan Maple | MAPL | Name control consists of up to four alpha characters. |
| Elena de la Rosa Juan del Valle |
DELA DELV |
The Spanish phrases "de", "De", "del", and "de la" are considered part of the name control. |
| Juan Garza Morales Maria Lopez Moreno |
GARZ LOPE |
For Spanish names, when an individual has two last names, the name control is the first four characters of first last name. |
| Sunny Ming Lo | LO | For last names that have only two letters the last two spaces will be "blank". |
| Kim Van Nguyen | NGUY | Vietnamese names often include Van (male) or Thi (female), both of which are considered a middle name for name control. |
| Danette B | B | |
| Donald Vander Oak | VAND | |
| Otto Von Hickory Nabil Al Feyez Daniel P. Di Almond |
VONH ALFE DIAL |
Generally, taxpayer names such as “Van,” “Von,” “Vander,” “Al,” “El,” “Abu” and “Di” are considered part of the individual name control. |
Partnership (Form 1065) or Single Member LLC (Schedule C (Form 1040))
The name control that the IRS will usually apply for a partnership or a single member LLC follows in the order of selection:
- For businesses "doing business as" (dba) or with a trade name, use the first four characters of the dba or trade name.
- If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual’s name, such as in a law firm partnership).
- If the first word is "The," disregard it unless it is followed by only one other word.
- If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, 45, 46, 47,81, 82, 83, 84, 85, or 86), then the name control for a partnership is developed using the first four characters of the primary name line.
- If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, or 86, the name control for a partnership results from the trade or business name of the partnership. If there is no trade or business name, a name control results from the first four letters of a partnership name. In the case of a list of partners followed by the word partnership or an abbreviation thereof, use the last name of the first partner on the original Form SS-4, Application for Employer Identification Number.
The following IRS name control examples for partnerships have been provided by the IRS:
| Name | Name Control | Comment |
| Rosie's Restaurant | ROSI | When the business has a trade name, the first four characters of the trade name are used. |
| Burgandy Olive & Cobalt Ptrs | BURG | When there is no business or trade name, the first four characters of the partnership name are used. |
| The Hemlock | THEH | "The" is not disregarded since it is followed by only one other word. |
| John Willow and James Oaks Partnership (EIN assigned online) | JOHN | When the EIN was obtained online, the name control for a partnership is developed using the first four characters of the primary name line. |
| A.S. Green (The) Oak Tree | OAKT | Since this entity is using a trade name, the first four characters of the trade name are used. "The" is disregarded because it is followed by more than one other word. |
| K.L. Black & O.H. Brown | BLAC | In the case of a list of partners followed by the word partnership or an abbreviation thereof, the last name of the first partner on the original Form SS-4, Application R0000-901-01 for Employer Identification Number, is used. |
| Bob Orange and Carol Black et. al. Prs dba The Merry Go Round | MERR | For businesses "doing business as" (dba) or with a trade name, the first four characters of the dba or trade name are used. "The" is disregarded because it is followed by more than one other word. |
Corporations (Forms 1120, 1120-S)
The name control for a corporation is the first four letters of the corporation's name.
| Name | Name Control | Comment |
| The Meadowlark Company | MEAD | "The" is omitted since it is followed by more than one word. |
| The Flamingo | THEF | "The" is not disregarded since it is followed by only one other word. |
| George Giraffe PSC | GEOR | Corporate name control rules apply when corporations name contains the abbreviations such as PC (Professional Corporation), SC (Small Corporation), PA (Professional Association), PS (Professional Services), or PSC (Personal Service Corporation). |
| Kathryn Canary Memorial Foundation | KATH | When the organization name contains the words "Fund" or "Foundation", corporation name control rules apply and the first four characters of the name are used. |
| Barbara J. Zinnia ZZ Grain | ZZGR | When an individual's name and a corporate name appear, the name control is the first four characters of the corporation name. |
Estates, Trusts, Fiduciaries (Form 1041)
The name control for an estate is normally the first four characters of the last name of the decedent and the last name of the decedent must have the word "Estate" after the first four characters in the primary name line of the return. If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, or 86), then the name control for the estate is developed using the first four characters of the first name on the primary name line.
The name control for trusts and fiduciaries are applied in following order of selection:
- Name controls for individual trusts are created from the first four characters of the individuals last name.
- For corporations set up as trusts, use the first four characters of the corporate name.
- If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, or 86), then the name control for the trust is developed using the first four characters of the first name on the primary name line. Leading phrases such as "Trust for" or "Irrevocable Trust" are ignored.
- If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, or 86, the name control for the trust results from the name of the person in whose name the trust or fiduciary account is established.
The following IRS name control examples for estates and trusts have been provided by the IRS:
| Name | Name Control | Comment |
| Howard J. Smith Dec'd Howard J. Smith, Estate |
SMIT | When the business has a trade name, the first four characters of the trade name are used. |
| Howard J. Smith Dec'd Howard J. Smith, Estate (EIN assigned online) |
HOWA | Since the EIN was assigned online, then the name control for the estate is developed using the first four characters of the first name on the primary name line. |
| Michael T Azalea Revocable Trust | AZAL | Name controls for individual trusts are created from the first four characters of the individuals last name. |
| Sunflower Company Employee Benefit Trust | SUNF | For corporations set up as trusts, the first four characters of the corporate name are used. |
| Jonathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online) | JONA | If the EIN was assigned online then the name control for the trust is developed using the first four characters of the first name on the primary name line. |
| Trust for the benefit of Bob Jones (EIN assigned online) | BOBJ | If the EIN was assigned online then the name control for the trust is developed using the first four characters of the first name on the primary name line. |
| Trust for the benefit of Bob Jones | JONE | Name controls for individual trusts are created from the first four characters of the individuals last name. |
Exempt Organizations (Form 990)
The name control an exempt organization is as follows:
- The only organization which should always be abbreviated is "Parent Teachers Association". The name control will be "PTA" plus the first letter of name of the state in which the PTA is located.
- The name control for a local chapter or post of a national organization is the first four characters of the national organization name.
- Use the national organization name if there is a Group Exemption Number.
- For churches and their subordinates (such a hospital or nursing home), the name control is the first four characters of the legal name of the church or subordinate.
- The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words "stock company" or "corporation." If these words appear in the name line, they should be moved to the end of the name line.
The following IRS name control examples for exempt organizations have been provided by the IRS:
| Name | Name Control | Comment |
| Parent Teacher Association Congress of Georgia | PTAG | The only organization which should always be abbreviated is "Parent Teachers Association". The name control will be "PTA" plus the first letter of name of the state in which the PTA is located. |
| Church of All | CHUR | The name control is the first four characters of the legal name of the church. |
| Green Door Kabushiki Kaisha | GREE | The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words "stock company" or "corporation." If these words appear in the name line, they should be moved to the end of the name line. |
Additional Information:
IRS Publication 1586 - Requirements for Missing and Incorrect Name/TINs