Part D — Publication 1516

Exhibits¶

INTENTIONALLY LEFT BLANK¶

Exhibit 1 Name Control¶

Follow the specifications below to complete the field in the issuer records called “Name Control.” If filers are unable to determine the first four characters of the last name, the Name Control Field may be left blank.

Individuals

A name control for an individual is generally the first four characters of the last name on the information return.

The name control consists of four alpha and/or numeric characters.
The hyphen (-) or a blank space are the only special characters allowed in the name control.

These characters cannot be in the first position of the name control.

The name control can have less, but no more than four characters. Blanks may be present only

as the last three positions of the name control.

If an individual has a hyphenated last name, the name control is the first four characters from the

first of the two last names.

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.

Examples - Individuals

Name	Name Control
Ralph Teak	TEAK
Dorothy Willow	WILL
Joe McCedar	MCCE
Brandy Cedar-Hawthorn	CEDA
Victoria Windsor-Maple	WIND
Joseph Ash & Linda Birch	ASH
Edward & Joan Maple	MAPL

Sole Proprietor

A sole proprietor must always use his/her individual name as the legal name of the business for IRS purposes.
The name control consists of four alpha and/or numeric characters.
The name control can have less, but no more than four characters.
The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control.
When the taxpayer has a true name and a trade name, the name control is the first four characters of the individual’s last name.
When an individual’s two last names are hyphenated, the name control is the first four characters of the first last name.

Examples - Sole Proprietor

Name	Name Control	Comment
True Name: Arthur P. Aspen Trade Name: Sunshine	ASPE	The name control for a sole proprietor’s name is the first four significant characters of the last name.
Maiden Name: Jane Smith Married Name: Jane Smith Jones	JONE	When two last names are used, but are not hyphenated, the name control is the first four characters of the second last name.
Name: Jane Smith-Jones	SMIT	When two last names are used, and are hyphenated, the name control is the first four characters of the first last name.
Name: Elena de la Rosa	DELA	The Spanish phrases “de,” “De,” “de la” are part of the name control.
Name: Juan Garza Morales Name: Maria Lopez Moreno	GARZ LOPE	For Spanish names, when an individual has two last names, the name control is the first four characters of the first last name.
Name: Sunny Ming Lo	LO	For last names that have only two letters the last two spaces will be “blank.” Blanks may be present only as the last three positions of the name control.
Name: Kim Van Nguyen	NGUY	Vietnamese names will often have a middle name of Van (male) or Thi (female).

Partnerships

The name control for a partnership will usually result in the following order of selection:

For businesses “Doing Business As” (DBA) or with a trade name, use the first four characters of the dba or trade name.
If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual’s name, such as in a law firm partnership).
Online receipt of EINs generates separate rules for the name control of partnerships.
Whether received online or via paper, if the first word is “The,” disregard it unless it is followed by only one other word.
If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name control for a partnership is developed using the first four characters of the primary name line.
If the first two digits of the EIN are other than 20, 26, 27, or 45, the name control for a partnership result from the trade or business name of the partnership. If there is no trade or business name, a name control results from the first four letters of a partnership name, in the case of a list of partners followed by the word partnership or an abbreviation thereof, or the last name of the first partner on the original Form SS-4, Application for Employer Identification Number.

Examples - Partnerships

Name	Name Control
Rosie’s Restaurant	ROSI
Burgundy Olive & Cobalt, Ptrs	BURG
The Hemlock	THEH
John Willow and James Oak Partnership (EIN assigned online)	JOHN
A.S. Green, (The) Oak Tree	OAKT
K.L. Black & O.H. Brown	BLAC
Bob Orange and Carol Black, et al. Ptrs. DBA The Merry Go Round	MERR

Corporations

The name control for a corporation is the first four significant characters of the corporate name.

Estates, Trusts, and Fiduciaries

The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent must have the word “Estate” after the first four characters in the primary name line.

The name control for trusts and fiduciaries results in the following:

Name controls for individual trusts are created from the first four characters of the individual’s last name.
For corporations set up as trusts, use the first four characters of the corporate name.
There are separate rules for the name control of trusts, depending on whether the EIN is an online assignment.
If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name control is developed using the first four characters of the first name on the primary name line. Note : The online EIN application will begin assigning the first two digits of 46 and 47 in the future. Ignore leading phrases such as “Trust for” or “Irrevocable Trust.”
If the first two digits of the EIN are other than 20, 26, 27, or 45, (46 and 47, in the future) then the name control for a trust or fiduciary account results from the name of the person in whose name the trust or fiduciary account is established.

Examples - Estates, Trusts, and Fiduciaries

Name	Name Control
Howard J. Smith Dec’d Howard J. Smith, Estate	SMIT
Howard J. Smith Dec’d Howard J. Smith, Estate (EIN assigned online)	HOWA
Michael T Azalea Revocable Trust Michael T Azalea Rvoc Tr	AZAL
Sunflower Company Employee Benefit Trust	SUNF
Jonathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online)	PERI
Trust for the benefit of Bob Jones (EIN assigned online)	BOBJ
Trust for the benefit of Bob Jones	JONE

Other Organizations

Compliance with the following will facilitate the computer programs in identifying the correct name control:

The only organization, which you will always abbreviate, is Parent Teachers Association (PTA). The name control will be “PTA” plus the first letter of the name of the state in which the PTA is located.
The name control for a local or post number is the first four characters of the national title.
Use the name control of the national organization name if there is a Group Exemption Number (GEN).
For churches and their subordinates (for example, nursing homes, hospitals), the name control consists of the first four characters of the legal name of the church or subordinate.
If the organization’s name indicates a political organization, use the individual’s name as the name control.
The words Kabushiki Kaisha or Geisha are the Japanese translation of the words “stock company” or “corporation.” Therefore, if these words appear in a name line, these words will move to the end of the name where the word corporation” would normally appear.

Examples - Other Organizations

Name	Name Control
Parent Teachers Assn Congress of Georgia	PTAG
Church of All	CHUR
Committee to Elect Patrick Doe	PATR
Green Door Kabushik Kaisha	GREE

Exceptions & meaning →

Exhibits¶

INTENTIONALLY LEFT BLANK¶

Exhibit 1 Name Control¶

Exhibit 2 Publication 1516 Tax Year 2025 Revision Updates¶

INTENTIONALLY LEFT BLANK¶