Using the Correct Name Control in e-filing Corporate Tax Returns
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. 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.
A name control is established by the IRS when the taxpayer requests an Employer Identification Number (EIN). The IRS creates the name control from the legal name listed on the Form SS-4, Application for Employer Identification Number.
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 name control listed on the return/extension is then compared to the name control on the IRS file. If it matches the name control in the IRS records, it is considered to be correct.
Sometimes you may have a typo in your name, but if that does not affect the name control, then you're ok, even with a typo. For more information you can read this https://www.irs.gov/businesses/corporations/using-the-correct-name-control-in-e-filing-corporate-tax-returns
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