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.
