Instructions for Entry of Name Controls for Businesses

1 Instructions for Entry of name Controls for BusinessesWhile Tax Preparer automatically generates the required name Controls for the taxpayers, dependents, parents, and otherindividuals, the IRS also requires a 4-character name control for certain business names, which cannot be following Instructions are excerpted from the relevant pages of IRS Publication 1346 for 2004 returns. You should usethese Instructions to guide you when making the following entries:W-2 Worksheet for Form 8453: Employer s e-file name controlW-2G Worksheet for Form 8453: PAYER s e-file name control1099-R Worksheet for Form 8453:PAYER s e-file name controlCare Provider Worksheet for Form 2441:e-file name control for care providerThese are all REQUIRED ENTRIES.

2 The return will be rejected by the IRS if you do not make entries in these from IRS Publication 1346, Part I for 2004 returns:Section 7 - Formats for name Controls , name Lines, and Business name Controls for Forms W-2, W-2G, 1099-R, and business name control consists of four alpha and/or numeric characters. Theampersand (&) and hyphen (-) are the only special characters permitted in the NameControl. The name control can have fewer than four characters. Blanks may bepresent only as the last two positions of the name Individuals (Sole Proprietorships)Always use the first four characters of the individual's (sole proprietor's)last : name control Underlined name ControlArthur P.

3 Aspen ASPEJane & Mark Hemlock HEMLThe Sunshine CafeJohn and Mary Redwood REDW2. EstatesAlways use the first four characters of the last name of decedent. The last nameof the decedent may be followed by the word "Estate" in the first name : name control Underlined name ControlEstate of Jay Gold GOLDH omer J. Maroon Estate MAROF rank White Estate WHITAlan Baker PartnershipsDetermine the name control using the following order of selection:a.

4 Derive the name control for partnership entities from the trade or businessname of the partnership. Omit the word "The" when it is followed by more thanone word. Include the word "The" when it is followed by only one : name control Underlined name ControlAlabaster Group Fuschia, Magenta,& R. T . Indigo Green Parrot GREEH arold J. Crimson & HOWAB ernard L. Ochre et at Azure Development Plum & Lavender P&LPdba P & L Pump Restaurant ROSEThe Blues THEBV iolet Drywall Finishers VIOLW illiam Wheat, Gen.

5 Ptrb. If no trade or business name is present, derive the name control from thesurname of the first listed : name control Underlined name ControlBurgundy, Olive & Cobalt, Ptrs. BURGBob Orange & Carol Black Orchid et al Ptrs. , , & Turquoise TURQ4. Corporationsa. Use the first four significant characters of the corporation : name control Underlined name Control11th Street Inc. 11 THFalcon Field Plow Inc. Oriole Inc. JRORP & P Company P&PCPurple Martin Ltd.

6 PURPRS Corporation RSCOW hippoorwill Homeowners Assn. WHIPY-Z Drive Co. Y-ZDZZZ Club ZZZCb. When determining a corporate name control , omit the word "The" when it isfollowed by more than one word. Include the word "The" when it is followed byonly one : name control Underlined name ControlThe Meadowlark Co. MEADThe Swan THESc. If an individual name contains the following abbreviations, use corporateName control - Small CorporationPA - Professional AssociationPC - Professional CorporationPS - Professional ServiceExamples: name control Underlined name ControlCarl Sandpiper CARLJohn Waxwing PA JOHNSam Sparrow SC SAMSd.

7 When the organization name contains the word "Fund" or "Foundation,"corporate rules still : name control Underlined name ControlThe Joseph Eagle Foundation JOSEK athryn Canary Memorial Fdn. KATHe. Corporate name control rules apply to local governmental organizations and tochapter names of national fraternal : name control Underlined name ControlCity of Fort Hulsache Board CITYof CommissionersHouse Assn. Of Beta XI Chapter of HOUSO micron Delta KappaRho Alpha Chapter Epsilon RHOAA lpha Tau FraternityWaxwing County Employees Assoc.

8 WAXW5. Trusts and FiduciariesDerive the name control from the name of the trust, using the following order ofselection:a. For individuals, use the first four characters of the last : name control Underlined name ControlRichard L. Aster Charitable ASTER emainder UnitrustTestamentary Trust U/W BALSM argaret BalsamCynthia Ivy & Laura IrisDonald C. Begonia Trust BEGOFBO Mary, Karen, & Michael VioletJonathan Periwinkle Irrevocable Trust PERIFBO Patrick RedwoodChestnut Bank TTEEb.

9 For corporations, use the first four characters of the corporate : name control Underlined name ControlDaisy Corp. Employee Benefit Trust DAISM arigold Association MARIC haritable Lead TrustMorningglory Church Endowment Trust MORNJohn J. Waxbean, Trusteec. For numbered trusts and GNMA Pools, use the first digits of the trust numberdisregarding any leading zeros and/or trailing alpha characters. If there arefewer than four numbers, use the letters "GNMA" to complete the name : name control Underlined name ControlGNMA Pool No.

10 00100B 100 GABCD Trust No. 001036, 1036 Lotusbank TTEET rust No. 12190, FBO Margaret Lily 12190020, GNMA POOL 20 GNd. If none of the above information is present, use the first four characters ofthe last name of the trustee (TTEE) or beneficiary (FBO).Examples: name control Underlined name ControlTestamentary Trust BLUEE dward Bluebell TTEET rust FBO The Cherryblossom Society CHERT rust FBO Eugene Eucalyptus EUCAM ichael Tulip Clifford Trust TULINote: "Clifford Trust" is the name of a type of Other Organizationsa.