• A composite statement is an acceptable substitute only if the type of payment and the…
Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States
ient’s tax obligation with respect to the payment are as clear as if each required statement were furnished separately on an official form.
A composite form recipient statement for the forms specified in Section 4.1.3 is permitted when one filer is reporting more than one type of payment during a calendar year to the same form recipient. A composite statement is not allowed for a combination of forms listed in Section 4.1.3 and forms listed in Section 4.1.2 .
October 12, 2004 616 2004–41 I.R.B.
Exceptions:
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