Issue Number: 2019-01 The IRS Updates and Publishes New FAQ on the FATCA - FAQs General Page The IRS updated FAQ (Q23) on the FATCA - FAQs General page under the section, General Compliance extending penalty relief for the 2018 calendar year in situations where a withholding agent withholds and reports on Forms 1042 and 1042-S by September 17, 2019 with respect to dividend equivalent payments made with respect to a derivative referencing a partnership. The IRS also published a new FAQ (Q24) on the FATCA - FAQs General page under the section, General Compliance related to the withholding and reporting requirements for tax year 2018 by certain partnerships and trusts. Back to Top Thank you for subscribing to the Qualified Intermediaries e-mail list, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the Qualified Intermediaries mailing list. Please Do Not Reply To This Message. To subscribe to or unsubscribe from another list, please go to the Main Subscription Page on the IRS.gov web site. |
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