What is an individual name control code?
An Individual Name Control Code is derived from the tax payer's last name and is used to determine the form corresponds to the correct individuals. The name control codes and taxpayer Social Security Numbers (SSNs) on electronically filed returns must match the ones on record with the IRS or the return will be rejected as incorrect.
A name control code is made up of alphanumeric characters and some special characters and is usually the first four characters of an employee’s last name.
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