This information applies to all years of the UltimateTax software.
Individuals
A name control for an individual is generally the first four characters of the last name on the information return. For example, Ralph Teak- Dorothy Willow -Joe McCedar
The name control consists of four alpha and/or numeric characters.
The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control.
The name control can have fewer but no more than four characters. Blanks may be present only as the last three positions of the name control.
If an individual has a hyphenated last name, the name control is the first four characters from the first of the two last names. Examples are Brandy Cedar-Hawthorn- Victoria Windsor-Maple.
For joint returns, regardless of whether the payees use the same or different last names, the name control is the first four characters of the primary payee's last name. Examples are Joseph Ash & Linda Birch- Edward & Joan Maple
Reminder
If a payee's last name has been changed, for instance, due to marriage, please tell the payee to contact SSA. SSA will issue a new social security card reflecting the payee's new name and will automatically send IRS the new name. To change the name shown on a social security card, the payee should complete SSA Form SS-5, Application for a Social Security Number Card. Form SS-5 is available at www.socialsecurity.gov (or ssa.gov) or by calling SSA at 1-800-772-1213 (TTY 1 -800-325-0778) or by visiting a local SSA office.
Sole Proprietor
A sole proprietor must always use his/her individual name as the business's legal name for IRS purposes. For example, Mark Hemlock is a sole proprietor who owns a business called The Sunshine Café. Because this is a sole proprietorship, the name control is the first four characters of the individual's last name - HEML.
The name control consists of four alpha and/or numeric characters.
The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control.
The name control can have fewer but no more than four characters. Blanks may be present only as the last three positions of the name control.
The name control for a sole proprietor's name is the first four significant characters of the last name.
When the taxpayer has a true name and a trade name, the name control is the first four characters of the individual's last name.
True Name: Arthur P. Aspen
Trade Name: Sunshine Restaurant
Name Control: Arthur P Aspen
When two last names are not hyphenated, the name control is the first four characters of the second last name.
Maiden Name: Jane Smith
Married Name: Jane Smith Jones
Name Control: Jane Smith Jones
When an individual's two last names are hyphenated, the name control is the first four characters of the first last name.
Name: Jane Smith-Jones
Name Control: Jane Smith-Jones
On joint returns with different last names, the name control is the first four characters of the last name of the individual appearing first (i.e., the primary payee's name).
For Spanish names, when an individual has two last names, the name control is the first four characters of the first last name.
Name: Juan Garza Morales
Name Control: Juan Garza Morales
Name: Maria Lopez Moreno
Name Control: Maria Lopez Moreno
The Spanish phrases "de," "De," "del," and "de la" are part of the name control.
Name: Elena de la Rosa
Name Control: Elena dela Rosa
For last names that have only two letters:
Name: Sunny Ming Lo
Name Control: Sunny Ming Lo(blank)(blank)
Vietnamese names will often have a middle name: Van (male) or Thi (female).
Name: Kim Van Nguyen
Name Control: Kim Van Nguyen
If the individual has recently arrived in the U.S., the last name may appear first on the name line. On the signature line, the last name will usually appear first.
*Note-Information returns do not include a signature.
Corporations
The name control for a corporation is the first four significant characteristics of the corporate name.
Omit the word "The" when followed by more than one word.
Name: The Meadowlark Company
Name Control: Meadowlark Company
Include the word "The" in the name control when followed by only one word.
Name: The Flamingo
Name Control: TheFlamingo
Corporate name control rules apply if an individual name contains the abbreviations PC (Professional Corporation), SC (Small Corporation), PA (Professional Association), PS (Professional Service), or PSC (Personal Service Corporation).
Name: George Giraffe PSC
Name Control: George Giraffe PSC
When the organization's name contains the words "Fund" or "Foundation," corporate name control rules apply. Examples are Kathryn Canary Memorial Foundation.
When an individual name and a corporate name appear, the name control is the first four characters of the corporation name. Barbara J. Zinnia ZZ Grain, Name Control: ZZ Grain
Partnerships
The name control for a partnership will usually result in the following order of selection:
For businesses "doing business as" (dba) or with a trade name, use the first four characters of the dba or trade name.
Rosies Restaurant
If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual's name, such as in a law firm partnership).
Burgundy, Olive Cobalr, Ptrs.
Online receipts of EINS generate separate rules for the name control of partnerships.
Whether received online or via paper, if the first word is "The," disregard it unless it is followed by only one other word. An example is The Hemlock –THEH is the name control. The Hemlock Grill – HEML is the name control.
If the EIN was assigned online (the first two digits of the EIN will be one of the following: 20, 26, 27, or 45), then the name control for a partnership is developed using the first four characters of the primary name line. For example, the partnership name "John Willow and James Oak Partnership" will have a name control of JOHN.
Note: The online EIN application will begin assigning the first two digits of 46 and 47 in the future. EINs beginning with 46 and 47 will follow the rule described above.
If the first two digits of the EIN are other than 20, 26, 27, or 45, the name control for a partnership results from the trade or business name of the partnership.  If there is no trade or business name, a name control results from the first four letters of a partnership name, in the case of a list of partners followed by the word partnership or an abbreviation thereof, or the last name of the first partner on the original Form SS-4, Application for Employer Identification Number.
A. S. Green, (The) Oak Tree
K.L. Black & O.H. Brown
Bob Orange and Carol Black, et al. Ptrs. dba The Merry Go Round
Estates
The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent must have the word "Estate" after the first four characters in the primary name line.
Name: Howard J. Smith Dec'd
Name Control: Howard J Smith, Estate
Trusts and Fiduciaries
The name control of a trust results in the following:
Name controls of individual trusts are created from the first four characters of the individual's last name.
Name: Michael T. Azalea Revocable Trust
Name Control: Michael T Azalea Rvoc Tr
For corporations set up as trusts, use the first four characters of the corporate name.
Name: Sunflower Company Employee Benefit Trust
Name Control: Sunflower Company Employee Benefit Trust
There are separate rules for the name control of trusts, depending on whether the EIN is an online assignment.
If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name control is developed using the first four characters of the first name on the primary name line. (Note: The online EIN application will begin assigning the first two digits of 46 and 47 in the future.) Ignore leading phrases such as "Trust for" or "Irrevocable Trust." An example is Jonathan Periwinkle Memory Church Irrevocable Trust. In this case, JONA is the name control. Another example: Trust for the benefit of Bob Jones. In this case, BOBJ is the name control.
If the first two digits of the EIN are other than 20, 26, 27, or 45 (46 and 47, in the future), then the name control for a trust or fiduciary account results from the name of the person in whose name the trust or fiduciary account is established. An example is Jonathan Periwinkle Memory Church Irrevocable Trust. PERI is the name control. In the second example above, Trust for the benefit of Bob Jones, the name control is JONE.
Other Organizations
The only organization you will always abbreviate is Parent Teachers Association (PTA). The name control will be "PTA" plus the first letter of the name of the state in which the PTA is located.
Name: Parent Teachers Assn Congress of Georgia
Name Control: PTAG
If the return has an abbreviated first name other than "PTA," the name control is the first four characters of the abbreviated name.
The name control for a local or post number is the first four characters of the national title.
Local 210, International-Name Control: INTE
Post 3120, Veterans of Space Wars-Name Control: VETE
Use the name control of the national organization name if there is a Group Exemption Number (GEN).
For churches and their subordinates (for example, nursing homes and hospitals), the name control consists of the first four characters of the legal name of the church (or subordinate), for example, Church of All
If the organization's name indicates a political organization, use the individual's name as the name control.
Committee to Elect Patrick Doe: Name control PATRICK DOE
Committee to Elect Pat Doe: Name control PATD OE
Kabushiki Kaisha or Gaisha is the Japanese translation of the words "stock company" or "corporation." Therefore, if these words appear in a name line, these words move to the end of the name where the word "corporation" normally appears.
Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests, shows the name "Kabushiki Kaisha Green Door."
The IRS will format the name as "Green Door Kabushiki Kaisha."
The above information was taken from IRS Pub 1586.pdf (link: http://www.irs.gov/pub/irs-pdf/p1586.pdf