How to use the tag in ASP.NET?

I use <asp:Label ... AssociatedControlID="Username" ...> controls for this. They get rendered as <label> tags and set the for attribute appropriately.

Note that you can also nest other tags within the Label control if you wish:

<asp:Label ID="UsernameLabel"
           Text="Username:"
           AssociatedControlID="UsernameTextBox"
           runat="server">
    <asp:TextBox ID="UsernameTextBox" runat="server" />
</asp:Label>