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name control refers to four unique characters issued by the IRS to identify the business on the return like pen name control is a mandatory field and it is created based on your company entity the four characters can be a combination of letters numbers or both for example if you are a sole proprietorship the first four characters of your last name will be used so if your name is John Smith your name control will be SM IT if you are a corporation the first four characters of your corporation name will be used if you do not know the name control of your company esmart payroll can generate one for you all you need to do is tell us your company entity when you set up your company simply select the business type such as sole proprietorship partnership corporation etc note if you are a limited liability company you may choose either partnership or corporation depending on how your business operates for more information please refer to publication 3823 if you receive an error code entitled 5
