Using the correct name control in e-filing corporate tax returns

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.

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 at the parent (consolidated) level, the e-filed return will reject.

Q3. Are my subsidiary corporations’ name controls important?

A3. Yes, if the Employer Identification Number (EIN) and name control do not match at the subsidiary level, the e-filed return will NOT reject. However, the subsidiary information is used to post an indicator on the subsidiary account that a separate filing is not required. If there is a mismatch, and the mismatch cannot be resolved by IRS, you may receive correspondence.

Q4. Can I verify my corporation’s name control prior to e-filing?

A4. Yes. IRS recommends that corporations 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:

1. Review the rules in the Business Name Control matrix that is in FAQ 5 below.
2. If you have an IRS representative on-site, you may contact them for assistance.
3. Call the Business & Specialty Help Line at 800-829-4933 for assistance. You must qualify in one of the following categories to receive assistance:
   • The paid preparer and the paid preparer authorization on the last filed return must be checked
   • An officer of the corporation
   • Have or provide a Form 8821 Tax Information Authorization authorizing you to discuss the corporation’s entity information
   • Have or provide a Form 2848 Power of Attorney and Declaration of Representative authorizing you to discuss the corporation’s entity information

Q5. How can I determine my corporation’s name control using the Business Name Control matrix?

A5. 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 corporation 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:
Numeric (0- 9)
Alpha (A-Z)
Hyphen (-),
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

Name Control Rule

Sumac Field Plow Inc.

11th Street Inc.