Thanks for your response Bob.

This is the first tax software where I have encountered this.  Others that I have used have listed the payor's name.  

However, the other issue I have is that a statement was generated for royalty expenses coming from a K1.  In this case it only listed the address of the K1 payor.  In this instance as well, I have only encountered them showing the name of the K1 payor.  

You ask why would the IRS want the name of the payor. Well why then do they list the K1 payors on  Schedule E2?  

Just some things that I have noticed and wonder about.

Best,

Michael