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A Guide for Filing IRS Forms 1042 and 1042-S,
has been completely updated for procedural changes for tax year 2009 submissions
in 2010. The Guide, co-authored by Paula N. Singer, Esq. and Gary P. Singer,
explains the procedures that payers must follow to deposit withheld taxes,
report the income and withheld taxes, and report treaty exempt U.S. source
income made to nonresident aliens and foreign corporations, partnerships, trusts,
estates, and other foreign entities (collectively “foreign persons”).
A Guide for Filing IRS Forms 1042 and 1042-S answers questions
such as:
- When returns are due and how to request an extension
- When and how to deposit Form 1042 tax amounts
- How to file information returns on Form 1042-S
- How to correct a Form 1042 tax return
- How the IRS imposes penalties
- How to contact IRS Enterprise Computing Center at Martinsburg
- What errors will cause rejected files and how to correct errors
Included in the Guide are all relevant IRS Forms and
instructions and IRS Publication 3609, Filing Information Returns Electronically.
No other reference provides this information all in one
place.
