U.S.A.: Issuance of Amended Form 1042-S
In March 2014, we sent the U.S. Internal Revenue Service (IRS) Form 1042-S (“Foreign Persons U.S. Source Income Subject to Withholding”) to our customers with reportable payments under U.S. withholding tax rules for the year 2013 recording their Clearstream Banking1 activities.
In the coming weeks we will send out an amended version of the IRS Form 1042-S including reclassification of income from REITs and RICs instruments.
For customers who hold Real-Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs) instruments, we would like to remind them that income distributions made in 2013 by such instruments may be subject to reclassification. A list of instruments and related reclassified income is attached below.
We also remind customers that detailed information regarding the tax treatment, reclassification and reporting of REIT and RIC instruments can be found on our website under Information Centre / Tax / USA / Tax Treatment of U.S. REITs and RICs.
Further information
For further information, customers may contact the Clearstream Banking Tax Help Desk on:
| Luxembourg | Frankfurt | Singapore | |
| Email: | tax@clearstream.com | tax@clearstream.com | tax@clearstream.com |
| Telephone: | +352-243-32835 | +49-(0) 69-2 11-1 3821 | +65-6597-1665 |
| Fax: | +352-243-632835 | +49-(0) 69-2 11-61 3821 |
or Clearstream Banking Customer Service or their Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500 (CBF) and Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Register of Commerce and Companies under number B-9248 (CBL).