name control for 941 efile

[cl2019]

According to IRS, name control for sole proprietor is 4 letters of his last name and for corporation/LLC is 4 letters of company name. If taxpayer is a single member llc, does that belong to sole proprietor or corporation/llc category. should I use first 4 letters of company name or owner's name? Thanks. 

[jklcpa]

If the LLC is the person's name, it would be the first 4 letters of the perons's first name.  I'm a C corp that is my full name followed by letters of professional designation, and my name control is "JUDY"

[cl2019]

Thank you so much!

[Abby Normal]

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies

A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes.

[cl2019]

1 hour ago, Abby Normal said:

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies

A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes.

Thank you for the info.! I will use last four letters of company name as name control then. will see if efile goes through. Thank you!

[Max W]

I is not always so simple.

There are some special rules for name controls:

The ampersand (&) and hyphen (-) are the only special characters allowed in the name control.

The name control can have fewer, but no more than four characters.

Spaces or blanks are not part of a name control. For example, the name control for Joe Doe Trucking is JOED.

The word “The” at the beginning of your business name is not used in your name control.

Blanks may be present only at the end of the name control.

Do not include "dba" as part of the name control.

Other entities and Foreign names have other rules.  See Pub 4164, starting around page 175.

[Lion EA]

If it's an individual John Brown, the control is Brow. But, if it's a company John Brown Inc, the control is JOHN

So many rules!

[jklcpa]

So if it's an SMLLC that reports on Sch C using the owner's name, and it has employees that requires an EIN and wants to e-file the 941s and 940s, and the name is John Brown LLC...

is the name control JOHN or is it BROW?

Are we all going a little nuts? 

[Lion EA]

11 hours ago, jklcpa said:

If the LLC is the person's name, it would be the first 4 letters of the perons's first name.  I'm a C corp that is my full name followed by letters of professional designation, and my name control is "JUDY"

Judy says, "If the LLC is the person's name, it would be the first 4 letters of the person's first name." So, Judy says it's JOHN.

[Abby Normal]

18 hours ago, Max W said:

The word “The” at the beginning of your business name is not used in your name control.

I have a policy of never entering 'the' at the beginning of any of my clients' names, both on tax filings and my internal file folders, because I've noticed that is what the IRS does.