On May 4, 2022, the Internal Revenue Service (IRS) published an updated Publication 1187, Specifications for Electronic Filing of Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding For Tax Year 2021. The updates as of May 4, 2022, include:
- Part A. General Information
- Section 5 Additional Resources. Added entry for new Form 1042-S Data Integrity Tool – Software program provides a no-cost standalone tool to withholding agents that will assist them in complying with their reporting and withholding responsibilities.
- Part B. Data Communications
- Section 1 information Reporting Application for Transmitter Control Code (TCC) – Added scanned, PDF, PNG, TIF, GIF, JPG, Word, Excel formats will not be accepted.
- Section 2 User ID, Password, PIN, and Secret Data Phrase Requirements. 01. Defined User ID required format effective January 1, 2022.
- Section 3 Connecting to FIRE – In File Status Results, merged file statuses “Good, Not Released” and “Good Released” into a single status of “Good”.
- Section 4 Electronic Specifications. FIRE System Internet Security Technical Standards, added, the FIRE Production and Test System server no longer supports Secure Socket Layer (SSL) 3.0 as one of the FIRE System’s Internet Security Technical Standards. Transmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the FIRE System. Steps included on how to connect and upload a file.
- Section 5 Electronic Submissions. File Definitions. In Amended File bullet, changed files status “Good, Released” to “Good” status.
- Section 7 Accuracy of Data and Common Formatting/Submission Errors. Common Submission Errors – changed file status “Good, Not Released” to “Good” status.
- For all mentions of fire@irs.gov and irs.e-helpmail@irs.gov, email addresses, added turn off any email auto-replies to these email addresses.
Check out the May 2022 Pub. 1187 here:
https://www.irs.gov/pub/irs-pdf/p1187.pdf
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