DescriptionSection 6043 a. 1099-DIV or section 6045 Form 1099-B unless the corporation knows or has reason to know that such returns were not filed. Exempt Recipients the following shareholders including brokers who are also exempt. See part M in the 2010 General Instructions for Certain Information Returns Forms 1098 1099 3921 3922 5498 and W-2G. Additionally the IRS encourages you to designate an account number for all...
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