IRS rule R0000-922-01 says the filer's EIN and name control in the return must match the IRS e-file database. When they don't, the Form 2290 is rejected and no stamped Schedule 1 comes back. It is a data problem, not a tax problem — fix the two values and submit again.
What a name control is
A name control is a short code — up to four characters — that the IRS derives from the business name and stores with the EIN. Only letters, numbers, the hyphen (-), and the ampersand (&) are allowed; other characters in the name are dropped, and "DBA" is never part of it.
The IRS assigned one is what counts. It is printed on the letter the IRS sent when it issued the EIN (the CP 575). Use that code rather than working it out yourself.
How the IRS forms it
IRS Publication 4164 has the rules, in an exhibit that names Form 2290 directly. Its own examples:
| Business name | Name control | Rule |
|---|---|---|
| Sumac Field Plow Inc | SUMA | Corporations, LLCs and similar: first four significant characters |
| P&P Company | P&PC | The ampersand counts |
| The Willow Co. | WILL | A leading "The" is dropped when more than one word follows |
| The Hawthorn | THEH | …but kept when only one word follows |
| Arthur P Aspen (sole proprietor) | ASPE | One-name sole proprietor: the last name |
| Juan Garza Morales | GARZ | Two Spanish surnames: the first one |
Sole proprietors are where most mismatches start, because the right surname can't be told from the name alone. If you're a sole proprietor, copy the code from your EIN letter rather than guessing.
Enter the EIN and name control exactly as printed, and the return goes through on the next submit.
How to fix it
- Find your IRS EIN letter. Check the EIN digit by digit and note the name control.
- Open the rejected return in My Filings. The rejection shows R0000-922-01 with the fix and a button to the business details.
- Correct the EIN and the name control. The name control field accepts only the allowed characters, up to four.
- Make sure the business name is the legal name the EIN was issued to.
- Save, review the return, and submit again.
Where to get help
If you can't find the letter or aren't sure of the name control, the IRS Business and Specialty Tax line is 800-829-4933. Don't have an EIN at all? A Form 2290 can't be filed with a Social Security number — see getting an EIN for Form 2290.
Other rejection codes are covered in common Form 2290 reject codes. Filing for the first time? Create your free account and enter the name control from your letter on the business step — it saves a rejection.