3. “IF DIFFERENT Last Name" State: Illinois, Montana, New Jersey, Oregon, Pennsylvania, South

Carolina and West Virginia designate "if different" for the spouse's last name. The state wants to see

the spouse's last name ONLY "if different". There will be no dataflow if there is a single box for

last name and first name. Form Example — Oregon 40X OR19779F

Form Example — South Carolina SC 1040 SC20311F When a state does separate the first and

last name, we dataflow the first name.

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