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FAQS about the Name control for Form 940

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📚 How the Name Control Is Determined

The name control is based on the type of name on the return.

Step 1: Enter the IRS-Assigned Name Control Code (If Provided)

If the IRS assigned your client a name control code, enter it in this field.

The code is generally the third group of characters in the scanline at the bottom of the payment voucher the IRS mailed your client.

Step 2: Use the IRS Name Control Rules Based on Name Type

The following are examples of name controls used by the IRS:

Individuals and Sole Proprietorships

For individuals and sole proprietorships, the name control consists of the first four characters of the primary taxpayers last name. For example, the name control for Arthur P. Aspen is ASPE.

Estates

For estates, the name control is the first four characters of the individuals last name. For example, the name control for Frank Walnut Estate is WALN. Note that the decedent's name may be followed by Estate on the name line.

Individuals Listed Only

If only an individual is listed, use the first four characters of the last name. For example, the name control for Donald C. Beech Trust is BEEC. If the trust is a Clifford trust, use the last four characters of the last name. For example, the name control for Michael Teak Clifford Trust is TEAK.

Corporations, Associations, or Endowments in the Trust Name

When a corporation, association, or endowment is part of the trust name, use the first four characters of the name of the corporation, association, etc. For example, the name control for Magnolia Association Charitable Lead Trust is MAGN.

Numbered Trusts and GNMA Pools

For numbered trusts and GNMA Pools, use the first four digits of the trust number, disregarding any leading zeros or trailing alphanumeric characters. If there are fewer than four numbers, use enough letters from "GNMA"" to complete the name control. For example

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