One of the most common rejects on electronically filed tax returns occurs when the Taxpayer’s Identification Number (‘TIN’), either the Social Security Number (‘SSN’) or the Employer Identification Number (‘EIN’) does not match the records of the IRS. The Internal Revenue Service has issued guidelines for the Taxpayer Identification Number matching process and the development of name controls on returns submitted electronically.
All electronically filed returns must include a correct name and TIN combination to allow for the matching of the information reported against the income included on the payee’s income tax return. A verification check is performed by the IRS to determine whether the name/TIN combination is correct by matching it against a file containing all SSNs issued by the Social Security Administration or in the case of entities against a file containing all EINs and other TINs issued by IRS. The name control (if provided) on an electronically filed information return is compared to the name control on file. If a name control is not provided or is provided incorrectly, one is developed from the name(s) provided on the first two name lines (up to 40 characters for each name line including spaces) of the information return. If a match can be made, it is considered correct. If a match is not found, the name/TIN combination is considered incorrect.
A name control usually consists of up to four characters. To help ensure that the name/ TIN combination for an account matches the name/ TIN combination on SSA or IRS files, the IRS uses the following criteria when matching the different types of e-filed returns:
Individuals (Forms 1040, 1040NR)
The name control for an individual is generally the first four characters of the last name on the information return and 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 payees use the same or different last names, the name control is the first four characters of the primary payee’s last name.
The following 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 | CEDA | 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 | DELA | The Spanish phrases “de”, “De”, “del”, and “de la” are considered part of the name control. |
| Juan Garza Morales | GARZ | 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 or Thi, both of which are considered a middle name for name control. |
Partnerships (Form 1065) or Single Member LLC (Form 1040, Schedule C)
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, or 81), 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, or 81, 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 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, use the first four characters of the trade name. |
| Burgandy Olive & Cobalt Ptrs | BURG | When 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. |
| The Hemlock | THEH | If the first word is “The,” disregard it unless it is followed by only one other word, which is the case in this example. |
| 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 | This entity is using a trade name, use the first four characters of the trade name. Since the first word of the trade name is “The,” and it 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, use the last name of the first partner on the original Form SS-4, Application for Employer Identification Number. |
| Bob Orange and Carol Black et. al Ptrs dba The Merry Go Round | MERR | For businesses “doing business as” (dba) or with a trade name, use the first four characters of the dba or trade name. Since the first word after the dba is “The,” it is disregarded because it is followed by more than one other word. |
Corporations (Forms 1120, 1120S)
The name control that the IRS will apply for a corporation is the first four letters of the Corporation’s name.
| Name | Name Control | Comment |
| The Meadowlark Company | MEAD | Omit the word “The” when it is followed by more than one word. |
| The Flamingo | THEF | If the first word is “The,” disregard it unless it is followed by only one other word, which is the case in this example. |
| 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 that the IRS will apply 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, or 81), 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 individual’s 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, or 81), then the name control for the trust is developed using the first four characters of the first name on the primary name line. You ignore leading phrases such as “Trust for” or “Irrevocable Trust.”
If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, or 81, 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 Name Control examples for Estates and Trusts have been provided by the IRS:
| Name | Name Control | Comment |
| Howard J. Smith, Estate | SMIT | When the business has a trade name, use the first four characters of the trade name. |
| Howard J. Smith, Estate (EIN assigned on-line) | 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 individual’s last name. |
| Sunflower Company Employee Benefit Trust | SUNF | For corporations set up as trusts, use the first four characters of the corporate name. |
| Jonathan Periwinkle Memory Church Irrevocable Trust (EIN assigned on-line) | 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 on-line) | 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 individual’s last name. |
Organizations (Form 990)
The name control that the IRS will apply for an 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 Name Control examples for 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 Kabushik 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. |