UPC 151 and CC INCHGFigure 3.12.179-18, shows how to establish accounts using TC 000 for multiple taxpayers using the same address. Displayed are two Form 4868 with different names but the same address. Next is displayed an INCHG screen for TC 000 for the first taxpayer. The primary-name, continuation-of-primary-name, and address lines are completed. An INCHG screen is displayed for the second taxpayer showing that only the primary-name and continuation-of primary-name line is completed. There is an Y in the DUP-ADDR-IND field and U151 in the Remarks Field.