Examples of Legal Names

If the mailing name and the legal name of a supplier are different, you must create a Who's Who entry that contains the legal name and a type code of T (1099 legal name). usually, you use this type code when the mailing name is a business name (such as Johnson Painting Specialists) and the TIN is a Social Security Number (SSN) belonging to a person (such as Elmer Johnson).

This example shows two scenarios for 1099s, one in which the Who's Who entry is required and another in which it is not required:

Scenario	Description
Who's Who entry is required.	Johnson Painting Specialists Alpha Name: Johnson Painting Specialists Mailing name: Johnson Painting Specialists Person/corporation: P (individual) Legal name: The name of the person who is associated with the tax ID. For this example, you create a Who's Who entry for Elmer Johnson, the owner of Johnson Painting Specialists.
Who's Who entry is not required.	Elmer Johnson Alpha name: Johnson, Elmer Mailing name: Elmer Johnson Person/corporation: P (individual) For this example, you do not need to create a Who's Who entry because the mailing name and the legal name are the same (Elmer Johnson).