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Epstein File EFTA01220941: Nominee (DS9)

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This document contains tax instruction language regarding the reporting of dividends and capital gain distributions received by a child as a nominee. It references IRS form instructions for reporting ordinary dividends, qualified dividends, and capital gain distributions. No specific individuals, dates, or financial amounts are identified in the excerpt.

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🔑 Evidence Keywords
nominee

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PersonKeyword
Excerpt 1
If your child received any ordinary dividends as a **nominee**, see the instructions 2a b Enter your child's qualified dividends included on line 2a.
Excerpt 2
If your child received any capital gain distributions as a **nominee**, see the instructions 3 4 Add lines 1a, 2a, and 3.

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Source: U.S. Department of Justice

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