• No descriptive information or other name may precede the form recipient's name. •…
Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States
cipient name that corresponds to the recipient taxpayer identification number (TIN) shown on the form. Place the other form recipients' names on the second name line (only 2 name lines are allowable).
Because certain states require that trust accounts be provided in a different format, generally filers should provide information returns reflecting payments to trust accounts with the:
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