Business & farm

@360 Houses I agree with @Anonymous_ 

Appears you didn't read my response.

Whatever name was used when filing the form 2553 and the EIN for the S corporation is the name that should be used for the 1120-S.

Many companies have more than one division, but only one official name for federal and state income tax reporting.  Fairly straight forward.

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.