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a taxpayer is required by law to provide the payees name, address, and tax identification number...

a taxpayer is required by law to provide the payees name, address, and tax identification number when reporting which type of interest on their return. certificate of deposit interest, frozen deposits

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A taxpayer is required by law to provide the payees name, address, and tax identification number when reporting which type of interest on their return:
Frozen deposits.
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