Understanding Mailing Names and Addresses for 1099 Suppliers

Review the mailing name and the address of each supplier for whom you generate a 1099 return. If the supplier's mailing name is not the same as the supplier's legal name (for example, the supplier is a sole proprietorship), add the legal name on an additional line in the Who's Who program (P0111).

The IRS limits addresses on 1099 returns to three lines (a maximum of 40 characters per line), consisting of name (line 1), street address (line 2), and city, state, and ZIP code (line 3). You cannot have a mailing address that contains more than one line for a street address.

Note: If an address contains a suite number in addition to a street address, you must enter the street address and suite number on the same line.

When you must use a legal name in addition to a mailing name, the IRS allows four lines, as follows:

• Legal name

• Mailing name

• Street

• City, state, ZIP code (postal code)