Name control guidelines for 1041 electronic filing

Alerts and notices

The IRS 1041 electronic filing program requires 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 Screen 1041 to calculate the name control according to Publication 4164. The calculated value is displayed in the Name control field on Screen ELF. UltraTax CS provides a field on Screen ELF to override the calculated value, if necessary. If the name control text is not correct, change the entry on Screen 1041 or enter the correct name control in the Name control: Force field on Screen ELF.

Note: There are IRS limitations on what you can enter for trust or estate names. Review 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, name control text should be reviewed for correctness based on the following criteria.

  • If the EIN was requested via the internet, the name control should be derived from the first four characters of the name of the estate or trust.
  • If the EIN was requested via Form SS-4, the name control should be derived as follows:
    • For estates, the name control should be derived from the first four characters of the last name of the decedent.
    • For trusts when an individual is listed, the name control should be derived from the first four characters of the last name of the individual.
    • For trusts when a corporation, association, or endowment is part of the trust name, the name control should be derived from the first four characters of the name of the corporation, association, or endowment.
    • For numbered trusts and GNMA Pools, the name control should be derived from the first four digits of the trust number.

Example

The following examples are derived from IRS Publication 4164 if Form SS-4 was 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 Employer Identification Number (EIN) is obtained, the IRS issues notice CP 575.B. The name control is displayed after the date of application on the (IRS Use Only) line on the top of the second page of the notice.

For more information, refer to IRS Publication 4164, Modernized e-File (MeF) Guide for Software Developers And Transmitters.