• All information pertaining to a particular type of payment must be located and blocked
Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States
together on the form and separate from any information covering other types of payments included on the form. For example, if you are reporting interest and dividends, the Form 1099-INT information must be presented separately from the Form 1099-DIV information.
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