Pictured in Figure 3.11.10-28 is an example of Form 1040-ES with an E edited indicating IRS Label—Exception Entity Editing. The document contains an IRS label with a change to the primary Name Control, but no change to the primary SSN. This illustration shows a line drawn through the former last name of Birch, replacing (immediately to the right of Birch) with an edited change to the new last name of Willow. The Name Control is bracketed so that the new Name Control will be transcribed.