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U.S. Withholding Agent Examinations: Understanding IRS Guidelines & Key Insights

U.S. Withholding Agent Examinations: Understanding IRS Guidelines & Key Insights for Forms 1042/1042-S

Are you a withholding agent making payments of U.S. source income to non-U.S. persons? Stay informed about the IRS guidelines, key insights and what the IRS will request in the event of an examination. Who Is Impacted: Any withholding agent making payments of U.S. source… Read More »U.S. Withholding Agent Examinations: Understanding IRS Guidelines & Key Insights for Forms 1042/1042-S

Information Returns (IR) Application for Transmitter Control Code (TCC) for Non-U.S. Form 1042-S Filers

Information Returns (IR) Application for Transmitter Control Code (TCC) for Non-U.S. Form 1042-S Filers

The IRS is aware that non-U.S. individuals who are acting on behalf of their non-U.S. employer may not be able to complete the Filing Information Returns Electronically (FIRE) Information Returns (IR) Application for Transmitter Control Code (TCC) as the IR Application for TCC requires a… Read More »Information Returns (IR) Application for Transmitter Control Code (TCC) for Non-U.S. Form 1042-S Filers