Use Payer's Name or Federal ID for 1099

[ptennessen]

For entering the "received from" information for a 1099-DIV or 1099-INT, do I simply list the name of the payer (ie Bank of America) or should I use the Federal ID?  I am concerned that name could be subject to interpretation.

[Fern]

The payer is the name on the statement. If Bank of America issued the statement, that is the name you would use.