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.
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