Publication 1239 says:
Allowable characters are alphas, numerics, and blanks.
What this means is that characters such as ! or & or # or * or () or even commas, periods or hyphens are illegal characters. Lets consider some examples.
- Espresso Café, LLC.
Characters with an accent or tilde look cool but are not allowable when you paper or electronically file Form 8027 to the IRS. The é in this example has to be replaced with a plan e. The comma and period also has to be removed. An allowable name would be ‘Espresso Cafe LLC’.
- O’Reilly’s Bar & Grill
123 N. Wisconsin Avenue, #230The apostrophe, ampersand and pound sign are not allowed in the establishment name or address. The # sign can be replaced with the text ‘suite’. The apostrophe and ampersand would need to be removed. An allowable name would be:
OReillys Bar Grill
123 N Wisconsin Avenue Suite 230
The only allowable characters are A-Z (in upper or lower case), 0-9 and blanks.
