I didnt realize that but what happens when IRS computers see that a particular 1099 wasn’t reported based on EIN?  Or is that irrelevant so long as the total from the 1099 forms equal what was reported?  I have seen IRS notices where they list the specific payers by EIN so I thought that was how they do it.

BTW, at this time of year I lose a lot of sleep for no other reason than a lot to do and only 64 days or so left to get it done.    Can you say 4868?