If the first word is “The,” disregard it unless it is followed by only one other word.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).For businesses “doing business as” (dba) or with a trade name, use the first four characters of the dba or trade name.The name control that the IRS will usually apply for a partnership or a single member LLC follows in the order of selection: Partnerships (Form 1065) or Single Member LLC (Form 1040, Schedule C) Vietnamese names often include Van or Thi, both of which are considered a middle name for name control. The Spanish phrases "de", "De", "del", and "de la" are considered part of the name control.įor Spanish names, when an individual has two last names, the name control is the first four characters of first last name.įor last names that have only two letters the last two spaces will be "blank". Name control is based on the primary taxpayer which is the name listed first on the return. When there is a hyphenated last name, the name control is the first four characters from the first of the two last names. Name control consists of up to four alpha characters. The following Name Control examples for Individuals have been provided by the IRS: Name 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.If an individual has a hyphenated last name, the name control is the first four characters from the first of the two last names.Blanks may be present only as the last three positions of the name control. The name control can have less, but no more than four characters.These characters cannot be in the first position of the name control. The hyphen (-) or a blank space are the only special characters allowed in the name control.The name control consists of up to four alpha and/or numeric characters.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.
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:
If a match is not found, the name/TIN combination is considered incorrect.Ī name control usually consists of up to four characters.
If a match can be made, it is considered correct. 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. The name control (if provided) on an electronically filed information return is compared to the name control on file.
#CHNAGE NAME TURBOTAX RETURN VERIFICATION#
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 Internal Revenue Service has issued guidelines for the Taxpayer Identification Number matching process and the development of name controls on returns submitted electronically.Īll 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. 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.
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