Pictured in Figure 3.11.10-35 is an example of Form 1040-ES name line editing when there is not an IRS label. The taxpayer's last name is shown first on the name line of the return, followed by his first name (that is, Hemlock Jack, instead of Jack Hemlock). An opening bracket is used to edit the first four letters to determine the Name Control. An arrow is drawn from the taxpayer's last name arrowed to the end of the taxpayer's first name so that it appears last. This figure is edited to show how Hemlock Jack is changed to read as Jack Hemlock.