BobKamman
Level 15
10-13-2023
01:51 PM
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In my opinion IRS doesn't want anything listed there, for royalty income. But I usually enter the states or countries where the wells/mines are located. Why would IRS want the name of the payor? They already have that, at least on domestic 1099 issuers.
If leaving it blank causes a software error notification, ignore it.
Line 1a
For rental real estate property only,
show the street address, city or town,
state, and ZIP code. If the property is located
in a foreign country, enter the city,
province or state, country, and postal
code.