Pictured in Figure 3.11.10-32 is an example of Form 1040-ES edited as a long entity indicating IRS Label—Long Entity Editing When Primary Taxpayer Deleted. The check digits, the SSN and the primary taxpayer's name are all circled. The last name is bracketed for long entity. The primary taxpayer's SSN is circled, as is the check digits following itThe primary taxpayer's first name and initial are circled (to show that his name is being deleted from the record)A bracket is edited before the last name on the labelThe secondary taxpayer's name will be transcribed for this return