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That's a change that is new for 2005. Check out the 2004 instructions at www.irs.gov/pub/irs-prior/i2441_2004.pdf.

The page wasn't there when I clicked on the link. Honestly, the last time I looked at this stuff in depth was 5 or 6 years ago when I had a kid that was involved :)


That's what happens when I rely on faulty memory. The actual link is www.irs.gov/pub/irs-prior/i2441--2004.pdf.

Ira
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