U.S.A.: IRS releases final version of Form 1042-S
Further to the release of a draft version of Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding a few days ago, the U.S. Internal Revenue Service (IRS) has now published the final version on its website.
Published instructions are, however, still dated 2013.
We continue to monitor the IRS and commentator publications and will provide customers with further information in due course.
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