Free tool
IRS name control generator for TIN matching
The IRS checks your 1099s on four characters of each payee's name. Find out which four, and fix name/TIN mismatches before they turn into IRS notices.
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Short answer
An IRS name control is the first four characters of a taxpayer's name that the IRS stores with their TIN: the last name for an individual (SMIT for John Smith), and the start of the legal name for a corporation, skipping a leading "The" unless only one word follows. If the name on your 1099 or TIN Matching request produces a different name control from the IRS's, it's a mismatch even when the TIN is right.
- Hyphenated last name: the first name is used (Smith-Jones → SMIT)
- Sole proprietors are matched on the owner's name, never the DBA
- Partnerships without an online-assigned EIN: trade name first
- TIN Matching result 0 = match, 3 = name and TIN don't match
Last reviewed against IRS Publication 1220 (Rev. 5-2026) Exhibit 1 and IRS Publication 2108.
| Line | Name | Name control | Notes |
|---|
What a name control is, and why it trips people up
When the IRS issues an SSN, ITIN or EIN, it stores a short code with it: the name control, up to four characters (letters and numbers, plus a hyphen or ampersand in some names) taken from the start of the taxpayer's name. When you file a 1099 or run a TIN Matching request, the IRS works out the name control from the name you sent and compares the two.
So the TIN can be perfect and still "not match" because the name was entered differently from how the IRS knows the payee. That's what produces most of the mismatches on CP2100 notices and the B notices and backup withholding that follow.
The rules, with examples
These rules come from IRS Publication 1220, Part E, Exhibit 1.
| Payee | Name | Name control | Why |
|---|---|---|---|
| Individual | John Smith | SMIT | First four letters of the last name. |
| Individual | Jane Smith-Jones | SMIT | Hyphenated last name: the first of the two names is used. |
| Individual | Jane Smith Jones (married name, no hyphen) | JONE | Two unhyphenated last names that aren't a Spanish double surname: the second one is used. |
| Individual | Mary O'Brien | OBRI | Apostrophes are dropped. |
| Individual | Elena de la Rosa | DELA | "de", "del" and "de la" are part of the name; spaces are dropped. |
| Individual | Juan Garza Morales | GARZ | Spanish double surname: the first one is used. |
| Individual | Hyun Ki Kim | KIM | Under four letters: use what there is. |
| Individual | Robert Ross Jr. | ROSS | Suffixes like Jr., Sr. and III are ignored. |
| Corporation | The Flower Shop, Inc. | FLOW | A leading "The" is skipped when more than one word follows. |
| Corporation | The Hawthorn | THEH | "The" is kept when only one word follows. |
| Corporation | A & B Cafe Inc | A&BC | Spaces drop out; the ampersand stays. |
| Corporation | Kathryn Canary Memorial Foundation | KATH | Names with "Fund" or "Foundation" follow the corporate rules. |
| Partnership | Rosie's Restaurant (a partnership) | ROSI | Partnerships with a trade name use it, unless the EIN was assigned online. |
| Organization | Parent Teachers Association Congress of Georgia | PTAG | Always PTA plus the first letter of the state. |
| Corporation | 1st National Bank | 1STN | Numbers count like letters. |
| Sole proprietor | Linda Chen, DBA Chen Design | CHEN | Matched on the owner's name, never the DBA. |
| Estate | Estate of Frank White | WHIT | The decedent's last name. |
People and sole proprietors
Take the first four characters of the last name, dropping spaces, periods and apostrophes and ignoring titles and suffixes. With a hyphenated last name, use the first of the two names. With two unhyphenated surnames, a Spanish double surname uses the first and a married name (maiden plus married) uses the second. A sole proprietor who gives you their SSN is matched on their personal name. Their trade name belongs on line 2 of the W-9, not line 1.
Businesses
Corporations (including foundations and funds) use the first four characters of the legal name after dropping spaces and punctuation other than & and -. Skip a leading "The" unless only one word follows it. Use the name on the company's IRS EIN letter (CP 575 or 147C), which isn't always the name on its website or invoices.
Partnerships are different. If the EIN was assigned online (it starts with 20, 26, 27, 45, 46, 47 or 81–86), the name control comes from the first name line. Otherwise the IRS uses the partnership's trade or "doing business as" name if it has one, then the partnership name.
Organizations: a PTA is always "PTA" plus the first letter of its state; a local chapter or post uses the national organization's name.
Disregarded LLCs, estates and trusts
A single-member LLC taxed as a sole proprietorship is matched on its owner. An estate is matched on the decedent's last name. For a trust whose EIN was assigned online, the IRS uses the first name on the primary name line, ignoring phrases like "Trust for"; for other trusts, the name of the person the trust was set up for (or the corporation, for a corporate trust).
What IRS TIN Matching result codes mean
If you use IRS TIN Matching, through IRS e-Services or through a filing service, each name/TIN pair comes back with a code from 0 to 8:
| Code | Meaning | What to do |
|---|---|---|
| 0 | Name and TIN match IRS records. | Nothing to do. |
| 1 | TIN was missing or wasn't nine digits. | Re-key the TIN from the W-9. |
| 2 | TIN hasn't been issued. | Ask the payee for a new W-9; this is often a typo or a made-up number. |
| 3 | Name and TIN don't match. | Check the name control first, then the spelling and the name line used. Ask for a fresh W-9 if it still fails. |
| 4 | Invalid request (bad characters or format). | Remove stray characters and resubmit. |
| 5 | Duplicate request in the same batch. | Ignore the duplicate. |
| 6 | Matched as an SSN (only when the TIN type was sent as unknown). | Matched. Tells you it's an individual's number. |
| 7 | Matched as an EIN (only when the TIN type was sent as unknown). | Matched. Tells you it's a business number. |
| 8 | Matched both an SSN and an EIN record (TIN type sent as unknown). | Matched. |
Fixing a mismatch in four steps
- Run the name through this generator. If the name control comes from a DBA, a brand name or the LLC rather than the owner, that's almost certainly the problem.
- Look at the W-9 again. Line 1 should be the name that goes with the TIN. Line 2 is for business or disregarded-entity names.
- Ask the payee. A business can read its legal name off its EIN letter. A person should use the name on their Social Security card; if they've changed their name and not told the SSA, that's the mismatch.
- Re-check and file. Run TIN Matching again on the corrected name, then file. If you've already filed, file a corrected 1099.
Related tools
- Check the number itself first with the TIN format checker.
- Got a CP2100 notice? Follow the CP2100 and B notice guide, then backup withholding if needed.
- Getting the right name on file: how to fill out a W-9 and the W-9 request letter.
- Already filed with the wrong name? See the 1099 correction guide.
Sources
- IRS Publication 1220 (Rev. 5-2026), Part E, Exhibit 1: Name Control
- IRS Publication 2108, TIN Matching: response indicators 0 to 8 (Rev. 11-2024)
- IRS: Taxpayer Identification Number (TIN) Matching
- IRS Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs
- IRS: Instructions for the Requester of Form W-9
Questions
Name control questions
What is an IRS name control?
A name control is the first four significant characters of a taxpayer's name: the last name for a person, the start of the legal name for a business. The IRS stores one with every TIN and compares it with the name you report on a 1099 or in a TIN Matching request. If the four characters don't line up, the name and TIN are treated as a mismatch even when the number is right.
Why did my TIN match fail when the TIN is correct?
Usually because the name you sent produces a different name control from the one the IRS has. Common causes: using a trade name or DBA instead of the legal name, entering a sole proprietor's business name instead of their own name, giving a single-member LLC's name instead of its owner's, or a recent name change that hasn't reached the IRS or the SSA.
Is this the same name control the IRS has on file?
It's the name control the IRS rules would give the name you typed. The IRS sets the name control from the paperwork it received when the number was issued, so if the business or person registered under a slightly different name, theirs can differ. When in doubt, ask the payee for the exact name on their IRS EIN letter or Social Security card.
Do I put the name control on the 1099?
You don't type it on the form itself. When you e-file, the payee's name control goes in the electronic record (EFileForMe works it out from the name you enter). Getting the name right is what matters: the IRS derives the name control from it.
Is my data sent anywhere?
No. The generator is a small script running in your browser. Names you type or paste never leave your computer and aren't saved.
Is IRS TIN Matching free?
Yes. The IRS doesn't charge for TIN Matching, but you have to register for IRS e-Services (verified with ID.me) and be a payer of income subject to backup withholding. Filing services can also run the check for you as part of filing.
Which name should a single-member LLC put on its W-9?
If the LLC is a disregarded entity (it hasn't elected to be taxed as a corporation), line 1 of the W-9 is the owner's name and the TIN is the owner's SSN or EIN. The LLC's name goes on line 2. You report and match on the owner.
Match names and TINs before you file
EFileForMe runs IRS TIN Matching on your recipients, emails payees a secure link to complete their W-9 online, and e-files your 1099s with the IRS.