• Each IRS form (or its instructions) states:
Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States
(1) Why the IRS needs the information, (2) How it will be used, and (3) Whether or not the information is required to be furnished to the IRS.
This information must be provided to any users of official or substitute IRS forms or instructions.
October 12, 2004 622 2004–41 I.R.B.
5.2.2 Substitute Form Requirements
5.2.3 Required Explanation to Users
The OMB requirements for substitute IRS forms are:
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