Since the notification to IRS of the name change would have resulted in a new Name Control (if applicable), there will not be a problem using the new name and new Name Control. Is a taxpayer covered by the electronic filing mandate that officially changed their name and that has already notified the IRS of this change required to file electronically?Ī7. If you get a reject because of an EIN/Name Control mismatch, please call the e-Help Desk at 1-86 and follow the prompts for assistance.Review the rules in the Business Name Control matrix.Ensure that the Employer Identification Number (EIN) is correct.Q6. What do I do if my return rejects because of a name control mismatch? If an invalid character is used in the name line, drop the special character from the taxpayer's name. The initials stand for ''doing business as”. Note: Do not include ''dba'' as part of the name control. Blanks may be present only at the end of the name control. The name control can have less, but no more than four characters. An ampersand (&) and hyphen (-) are the only special characters allowed in the name control. Generally, the name control is derived from the first four characters of the corporation name. It can be determined from the information specified on the first name line. Q5. How can I determine my corporation’s name control using the Business Name Control matrix?Ī5.The name control consists of up to four alpha and/or numeric characters. Have or provide a Form 2848 Power of Attorney and Declaration of Representative authorizing you to discuss the corporation’s entity information.Have or provide a Form 8821 Tax Information Authorization authorizing you to discuss the corporation’s entity information.The paid preparer and the paid preparer authorization on the last filed return must be checked.You must qualify in one of the following categories to receive assistance: Call the Business & Specialty Help Line at 1-80 for assistance.If you have an IRS representative on-site, you may contact them for assistance.Review the rules in the Business Name Control matrix that is in FAQ 5 below.Here are ways name controls can be verified: 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. Q4. Can I verify my corporation’s name control prior to e-filing?Ī4.Yes. If there is a mismatch, and the mismatch cannot be resolved by IRS, you may receive correspondence. However, the subsidiary information is used to post an indicator on the subsidiary account that a separate filing is not required. Q3. Are my subsidiary corporations’ name controls important?Ī3.Yes, if the Employer Identification Number (EIN) and name control do not match at the subsidiary level, the e-filed return will NOT reject. If the EIN and name control do not match at the parent (consolidated) level, the e-filed return will reject. If it matches the name control in our records, it is considered to be correct.Ī2. 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. The name control listed on the return/extension is then compared to the name control on the IRS file. 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 IRS creates the name control from the legal name listed on the Form SS-4, Application for Employer Identification Number. 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.Ī name control is established by the IRS when the taxpayer requests an Employer Identification Number (EIN). 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.
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