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Introduction

SECTION 6. PAPERWORK

Internal Revenue Bulletin 2004-45 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

The information collection referenced in this notice has been previously reviewed and approved by the Office of Management and Budget as part of the promulgation of Form 1099–DIV. See OMB Control Number 1545–0110. This notice merely provides additional guidance regarding the proper filing of such returns and furnishing of such statements.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. § 6103.

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▸Contents — Internal Revenue Bulletin 2004-45
Internal Revenue Bulletin 2004-45

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