• No descriptive information or other name may precede the form recipient's name. •…
Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States
cipient name that corresponds to the recipient taxpayer identification number (TIN) shown
2005–44 I.R.B. 872 October 31, 2005
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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