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Rev. Proc. 2004-58

• Use of an account number is no longer optional for 2004 returns filed. An account number

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

is required if you have multiple accounts for a recipient for whom you are filing more than one information return of the same type.

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▸Contents — Internal Revenue Bulletin 2004-41

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