Name control guidelines for electronic filing
The IRS 1041 electronic filing program includes a name control field for the estate's or trust's name. UltraTax CS uses the data entered in the
Family name for electronic filing name control
field on the 1041
screen to calculate the name control according to Publication 4164. The calculated value displays in the Name control
field on the ELF
screen. UltraTax CS has a field on the ELF
screen to override the calculated value, if necessary. If the name control text isn't correct, change the entry on the 1041
screen or enter the correct name control in the Name control: Force
field on the ELF
screen.note
The IRS limits what you can enter for trust or estate names. Review the general and form-related guidelines for 1041 electronic filing for more information.
The IRS determines the name control differently depending on how the Employer Identification Number (EIN) of the estate or trust was obtained. Therefore, review the name control text for correctness based on the following criteria:
- If the EIN was requested via the internet, derive the name control from the 1st 4 characters of the name of the estate or trust.
- If the EIN was requested via Form SS-4, derive the name control as follows:
- For estates, derive the name control from the 1st 4 characters of the family name of the decedent.
- For trusts with an individual listed, derive the name control from the 1st 4 characters of the family name of the individual.
- For trusts with a corporation, association, or endowment as part of the trust name, derive the name control from the 1st 4 characters of the name of the corporation, association, or endowment.
- For numbered trusts and GNMA Pools, derive the name control from the 1st 4 digits of the trust number.
The following examples are derived from IRS Publication 4164 with Form SS-4 used to request the EIN.
Name of estate or trust | Family name | Calculated name control |
|---|---|---|
Frank Walnut, Estate, Alan Beech, Exec | Walnut | WALN |
Jan Fir Trust FBO Patrick Redwood Chestnut Bank TTEE | Fir | FIR |
Maple-Birch Endowment Trust, John J. Willow Trustee | Maple | MAPL |
Trust No. 12100 FBO Margaret Laurel | 1210 | 1210 |
0020 GNMA Pool | 20 GNMA | 20GN |
note
When an EIN is obtained, the IRS issues notice CP 575.B. The name control displays after the date of application on the (IRS Use Only) line on the 2nd page of the notice.
For more information, refer to IRS Publication 4164, Modernized e-File (MeF) Guide for Software Developers And Transmitters.
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