Pictured in Figure 3.11.10-27 is an example of Form 1040-ES with a P edited indicating IRS Label—Partial Entity Editing. The document contains an IRS label and the taxpayer has written the secondary SSN in the proper place for transcription so it is underlined. The Name Control is bracketed PLUM so that the written second name line will be transcribed. Also shown is an (edited) red line drawn under the Secondary SSN, 000-00-7412.