Itqualityassurance
Individuals (Forms 1040, 1040NR) The name control for an individual is generally the first four characters of the last name on the information return and the IRS uses the following criteria to establish the name control. The name control consists of up to four alpha and/or numeric characters.
- How do you determine name control?
- What is a name control?
- Can someone else talk to the IRS for me?
- How does the IRS contact someone?
How do you determine name control?
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.
What is a name control?
If your last name has fewer than four characters, your name control is your last name. For example, Jane Doe would have a name control of DOE. If you applied for your EIN using a business name, the name control is assigned from the first four characters of your business name.
Can someone else talk to the IRS for me?
You can appoint on your tax form a person the IRS can contact about your tax return. This authorizes the IRS to call the designee to answer any questions that may arise during the processing of your return.
How does the IRS contact someone?
Third party contacts – if while examining a taxpayer's return, the IRS needs information from someone else, they will issue a letter to the third party requesting the information. After that the IRS may contact them by phone.
