About IRIS name formatting

Learn about how names are formatted and split in the IRS's new IRIS filing system.

Overview

To meet the latest IRIS filing system requirements, you must format names correctly for 1099 and 1042-S recipients. IRIS enforces a new set of rules requiring full names to be split into their component parts (first, middle, last, suffix):

Individuals: Names are split into first name, middle name/initial, last name, and suffix (for example, Jr., Sr., III).
Businesses: Business names are entered as a single field — no splitting required.

Accurate name splitting is essential for successful IRS filing. Proper name formatting helps prevent mismatches with IRS records, reduces processing delays, and avoids penalties.

Note:

For detailed rules and examples, read the IRS's Publication 1220. The name control examples and formatting can be found starting on page 155.

TIN type-based name field logic

Sovos' Tax Information Reporting software will dynamically handle and validate name fields based on the TIN type selected for each record.


TIN type	Required fields	Optional fields
SSN (Social Security Number)	Name (first name), Last name	Middle name, Name 2
EIN (Employer Identification Number)	Name (business name)	Name 2
Unknown	Depends on the form type and other factors (read the following sections for more details)	Depends on entry

1099 recipient name formatting

Individuals (SSN TIN type)

Enter the individual's first name and last name in the separate Name (first name) and Last name fields.
Note:
Hyphenated or multi-word surnames must be fully included in the Last name field.
If known, enter the individual's middle name or initial in the Middle name field.
Double-check that each name is entered in the correct field. Avoid combining names or omitting parts of names.

Businesses (EIN TIN type)

Enter the business's name in the Name field. Do not split up a business's name. Enter the full legal name of the business as registered with the IRS.

Tip:

Use the Name 2 field for additional characters that don't fit in the Name field.

Table 1. Import file formatting example
Name (first name/business name)	Middle name	Last name	TIN type
Steven	Ben	Johnson	SSN
Jose		Garcia-Hernandez	SSN
Floor Cleaners LLC			EIN
Budget Rentals			EIN

1042-S recipient name formatting

1042-S recipients will follow the same logic as 1099 recipients with the following exceptions:

QI-EIN recipients

Qualified Intermediaries (QIs) with an EIN must be entered in the Name field only. Do not split names for QIs and make sure the name matches IRS records.

Recipients without a TIN

If the 1042-S recipient does not have a TIN:

If the recipient is an individual without a TIN, enter all available recipient name information in the following fields: Name (first name), Middle name, and Last name.
If the recipient is a business without a TIN, enter the full name in the Name field.