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Rev. Proc. 2004-58

• Form 1099-B: New boxes have been added relating to broker reporting under reissued

Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States

regulations. New boxes 5 and 6 have been added for brokers to report information regarding a corporation that had a change in corporate control and capital structure. Also, the related corporation name and address appear on the form below the recipient’s name and address.

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▸Contents — Internal Revenue Bulletin 2004-41

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