Pictured in Figure 3.11.10-36 is an example of Form 1040-ES name line editing when there is not an IRS label. The second name line is entered. The second name line, i.e., c/o name, is underlined. In this figure, the names read as Joseph Plum c/o Ashley Plum. The opening bracket is placed before Plum (Joseph's name line) and c/o Ashley Plum is underlined.