990 E-file: Appendix B - Name Control

Using Name Control

The Name Control field for the corporation is created from the information specified on the first name line of the corporation name and as per the complete list of rules specified by the IRS.

The system automatically generates the Business Name Control. You may override the Business Name Control if the calculation does not comply with Pub. 4206 rules.

To review the Business Name Control, navigate to E-file > Return > Additional Information > Business Name Control.

Name Control Rules

Use the following name control rules to prepare the exempt organization return/extension:

Name Control General Information

The Name Control consists of up to four alphanumeric characters.
The Name Control should be determined from the information specified on the first name line. Generally, the Name Control is derived from the first four characters of the organization’s legal name.
The ampersand (&) and hyphen (-) are the only special characters allowed in the Name Control.
The Name Control can have less, but no more than, four characters. Blanks may be present only at the end of the Name Control.
Do not included dba (doing business as) as part of the Name Control.

Name Control Valid Characters

Numeric (0-9)
Alpha (A-Z)
Hyphen (-)
Ampersand (&)

Name Control Special Rule

If an invalid character is used in the name line, drop the special character from the organization’s name. For example, for 4U.com, the Name Control should be 4UCO.

Examples of Name Control

Basic Name Control Rule (Calculated)

Organization’s Name	Name Control
Sumac Field Plow Inc	SUMA
11th Street Inc.	11TH
P & P Company	P&PC
Y-Z Drive Co	Y-ZD
ZZZ Club	ZZZC
Palm Catalpa Ltd	PALM
Fir Homeowners Assn.	FIRH

Name Control Rule Regarding “The”

Organization’s Name	Name Control
The Willow Co.	Will
The Hawthorn	THEN

Name Control Rule Regarding “PC,” “SC,” “PA,” or “PS”

Organization’s Name	Name Control
The Joseph Holly Fund	JOSE
The Joseph Holly Foundation	JOSE
Kathryn Fir Memorial Fdn.	KATH

Name Control Rule Regarding “Fraternal Organizations”

Organization’s Name	Name Control
City of Fort Hickory Board	CITY
Walnut County Employees Association	WALN
Rhode Alpha Chapter Alpha Tau Fraternity	RHOA
House Assn. of Beta XI Chapter of Omicron Delta Kappa	HOUS

E-file/990_ef_app_b_name_control.htm/TY2020

Last Modified: 02/17/2020

Last System Build: 09/13/2021