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IRS TIN matching for special characters
January 30, 2024
Q. I have a question on how the IRS handles special characters (", &, -, ', or any non Letter or number) and spaces in the name. Do they take them out when they do their TIN/name match or do we need to keep them? Also when we file a personal name, should we be using first name then last, or last name then first name?
A.
(Answered by IOFM's third-party tax experts)
The IRS system creates a four-character "Name Control". See IRS Publication 1586, part IX "IRS Matching Process and Name Controls"…
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