What is an eFile correct name control?

What Is a Name Control?

A name control is a sequence of up to four characters derived from a taxpayer’s legal name. The IRS creates the name control when you apply for an Employer Identification Number (EIN) using Form SS-4. The combination of the name control and the TIN is then stored in IRS records and used to validate future filings.

For example, if your business name is Green Valley Consulting LLC, the IRS might assign the name control GREE. When you file returns, your electronic submission is checked against this stored code.

Sometimes a small typo in the name will not matter, as long as the correct business name control matches IRS records.

More details can be found in the IRS guide: Using the Correct Name Control in e-filing Corporate Tax Returns.

Name Controls for Trusts and Estates

The IRS assigns different name controls for trusts and estates. If you are filing Form 1041 for a trust or estate, the IRS will generate a 1041 name control based on the first four characters of the trust or estate’s legal name. For example, the trust name control for Johnson Family Revocable Trust might be JOHN.

When filing, ensure the trust federal ID number (EIN) and the assigned name control match IRS records to avoid rejections.

Name Control and Tax ID Numbers

A common question is whether the control number on IRS letters is the same as your EIN. The answer is no — they are different. The control number on a notice is simply an internal reference for IRS correspondence, not your tax ID.

Related FAQs:

• Is employer identification number the same as tax ID? — Yes, an EIN is often referred to as a federal tax ID number.
• Is taxpayer number the same as EIN? — For businesses, yes. States, however, may issue separate taxpayer ID numbers.
• What is a government-issued identification number? — This can include an SSN, ITIN, or EIN, depending on the taxpayer type.

State Tax ID Numbers vs. IRS Name Control

It’s easy to confuse federal and state requirements. The IRS name control applies only to federal e-filing. States assign their own identification numbers for income or sales tax reporting. Examples include:

• State taxpayer identification number (sometimes called a state taxpayer ID or state number for taxes).
• Sales tax ID — required for businesses collecting state sales tax.
• Texas taxpayer number — a state-specific identifier.

If you’re asking “how do I find my state tax ID number?” or “where can I find my sales tax ID number?”, the answer is usually through your state’s Department of Revenue or tax authority portal.

FAQs About IRS Name Control

Can I change the name of my LLC without affecting my IRS name control?

If you change your LLC’s legal name (for example, by filing Articles of Amendment with your state), you must notify the IRS. Filing Form 8822-B updates the IRS record, which may also update your business name control. For details, see our resources on LLC and business tax changes.

How do I get a tax ID number?

You obtain an EIN by submitting IRS Form SS-4. If you are asking “how to get a tax ID number” for a business, this is the process. For state-level tax IDs, apply directly with your state revenue agency.

Is control number the same as EIN?

No. The control number on an IRS letter is for document tracking. Your EIN is your permanent federal tax identification number.

What is payer name?

“Payer name” typically appears on 1099 forms and identifies the entity that paid income to the taxpayer. It is not related to IRS name control codes.

Bottom Line

Using the correct IRS name control ensures your e-filed return or extension is accepted. Mismatched name controls and TINs are a common reason for IRS rejections. Whether filing a corporate return, partnership return, or trust return, always double-check that the name control on your submission matches IRS records.

Need help with extensions? Visit our Personal Tax Extension portal or browse our Support Center for guidance.