☛ Note: Imbedded blanks, extraneous words, titles, and special characters (i.e., Mr.,…

should be removed from the Payee Name Lines. This information may be dropped during subsequent processing at IRS/ MCC. A dash (-) and an ampersand (&) are the only acceptable special characters.

The following examples may be helpful to filers in developing the Name Control:

Name Name Control

Individuals:

Jane Brow n BROW

John A. Lee LEE*

James P. En, Sr. EN*

John O’Nei ll ONEI

Mary Van B uren VANB

Juan De Je sus DEJE

Gloria A. El-R oy EL-R

Mr. John Smi th SMIT

Joe McCa rthy MCCA

Pedro Torr es-Lopes TORR Maria Lope z Moreno** LOPE Binh To La LA* Nhat Thi Pham PHAM

Mark D’All esandro DALL

Corporations:

The Firs t National Bank FIRS

The H ideaway THEH

A & B C afe A&BC 11TH Street Inc. 11TH

Sole Proprietor:

Mark Heml ock HEML

DBA The Sunshine Club

June 24, 2002 1250 2002–25 I.R.B.

Record Name: Payer “B” Record (Continued) Field Position Field Title Length Description and Remarks

Partnership:

Robert Asp en and Bess Willow

Harold Fir, Bruce Elm, and Joyce Spruce et al Ptr

ASPE

FIR*

Estate:

Frank Whit e Estate WHIT Estate of Sheila Blue BLUE

Trusts and Fiduciaries:

Dais y Corporation Employee Benefit Trust

Trust FBO The Cher ryblossom Society

Exempt Organization:

DAIS

CHER

Labo rer’s Union, AFL-CIO LABO

St. Be rnard’s Methodist STBE

Church Bldg. Fund

*Name Controls of less than four significant characters must be left-justified and blank-filled.

**For Hispanic names, when two last names are shown for an individual, derive the name control from the first last name.

11 Type of TIN 1 This field is used to identify the Taxpayer Identification Number (TIN) in positions 12–20 as either an Employer Identification Number (EIN), a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN) or an Adoption Taxpayer Identification Number(ATIN). Enter the appropriate code from the following table:

Code Type of TIN Type of Account 1 EIN A business, organization, sole proprietor, or other entity 2 SSN An individual, including a sole proprietor 2 ITIN An individual required to have a taxpayer identification number, but who is not eligible to obtain an SSN 2 ATIN An adopted individual prior to the assignment of a social security number Blank N/A If the type of TIN is not determinable, enter a blank.

2002–25 I.R.B. 1251 June 24, 2002

Record Name: Payee “B” Record (Continued) Field Position Field Title Length Description and Remarks 12–20 Payee’s Taxpayer 9 Required . Enter the Identification the payee (SSN, ITIN, ATIN, Number(TIN) has been applied for but not

12–20 Payee’s Taxpayer 9 Required . Enter the nine-digit Taxpayer Identification Number of Identification the payee (SSN, ITIN, ATIN, or EIN). If an identification number Number(TIN) has been applied for but not received, enter blanks. Do not enter

hyphens or alpha characters . All zeros, ones, twos, etc., will have the effect of an incorrect TIN. If the TIN is not available, enter blanks. Payers who submit data with missing TINs, and have taken the required steps to obtain this information, should submit a letter with their media.