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Q1. What is a name control?
A1. A name control is a sequence of characters derived from a taxpayer’s name that is used by IRS in processing the tax return filed by the taxpayer. It is important that the combination of name control and taxpayer identification number (TIN) provided on an electronically filed return match IRS’s record of name controls and TINs.
A name control is established by the IRS when the taxpayer requests an Employer Identification Number (EIN). The IRS creates the name control from the legal name listed on the Form SS-4, Application for Employer Identification Number.
When a return or extension is filed, the IRS checks whether a name/TIN combination is correct by matching it against a file containing all employer identification numbers (EIN) issued by IRS.
The name control listed on the return/extension is then compared to the name control on the IRS file. If it matches the name control in our records, it is considered to be correct.
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Q2. Why is the name control important?
A2. In e-file, a taxpayer's Employer Identification Number (EIN) and name control in the Return Header must match the data in the IRS e-file database. If the EIN and name control do not match, the e-filed return will reject and generate an Error Reject Code.
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Q3. Can I verify my partnership’s name control prior to e-filing?
A3. Yes. IRS recommends that partnerships that have any question about the name control they will use in their e-filed tax return verify it before filing. Here are ways name controls can be verified:
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Review the rules in the Business Name Control matrix that is in FAQ 4 below.
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If you have an IRS representative on-site, you may contact them for assistance.
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Call the Business & Specialty Help Line at 1-800-829-4933 for assistance. You must qualify in one of the following categories to receive assistance:
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Tax Matters Partner
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The paid preparer and the paid preparer authorization on the last filed return must be checked
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Have or provide a Form 8821 Tax Information Authorization authorizing you to discuss the partnership’s entity information
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Have or provide a Form 2848 Power of Attorney and Declaration of Representative authorizing you to discuss the partnership’s entity information
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Q4. How can I determine my partnership’s name control using the Business Name Control matrix?
A4. The name control consists of up to four alpha and/or numeric characters. It can be determined from the information specified on the first name line. Generally, the name control is derived from the first four characters of the partnership name. An ampersand (&) and hyphen (-) are the only special characters allowed in the name control. The name control can have less, but no more than four characters. Blanks may be present only at the end of the name control.
Note: Do not include ''dba'' as part of the name control. The initials stand for ''doing business as”.
Business Name Control Valid Characters:
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Numeric (0- 9)
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Alpha (A-Z)
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Hyphen (-),
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Ampersand (&)
Special Business Name Control Rule:
If an invalid character is used in the name line, drop the special character from the taxpayer's name. Example: Joe.com should be “JOEC”. Another example is 4U.com. The name control should be “4UCO”.
Business Name Control - Examples
Name Control
Underlined
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Name Control Rule
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Rule
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Sumac Field Plow Partnership
11th Street LLC
P & P Consulting
Y-Z Drive LLP
ZZZ Club
John Hackberry LLP
ELM
OAK! Tree
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SUMA
11TH
P&PC
Y-ZD
ZZZC
JOHN
ELM
OAKT
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Derive the name control from
the first four significant characters
of the corporation name.
Blanks may be present only at
the end of the name control.
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The Willow LLC
The Hawthorn
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WILL
THEH
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When determining a corporation’s
name control, include the word
“The” when it is followed by only
one word.
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Q5. What do I do if my return rejects because of an EIN/Name Control mismatch?
A5.
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Ensure that the Employer Identification Number (EIN) is correct.
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Review the rules in the Business Name Control matrix.
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If you get an Error Reject code because of an EIN/Name Control
mismatch, please call the e-Help Desk at (866) 255-0654 for
assistance.
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