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8814FormDepartment of the Treasury Internal Revenue Service (99) Name(s) shown on your returnParents\' Election To Report Child\'s Interest and Dividends OMB No. 154500742009 See Attach instructions.
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Individuals or entities as specified by the IRS.
Follow the instructions provided by the IRS for filling out the form.
To provide necessary information to the IRS.
Specific details as required by the IRS for tax purposes.
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