Exemption from Requirement to Electronically File Form 1042

Qualified Intermediaries News February 27, 2024
Useful Links IRS.gov Qualified Intermediary Home FATCA Home Other Useful Links About Form 1042 Form 1042 Modernized e-File (MeF) About Form 1042-S Form 1042-S Data Integrity Tool IRS Guidance	Issue Number:    2024-07 Exemption from Requirement to Electronically File Form 1042 Withholding agents (both U.S. and foreign persons) are administratively exempt from the requirements to electronically file Forms 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, required to be filed in calendar year 2024, for taxable year 2023. An electronic filing waiver request is not required to qualify for this administrative exemption. Additionally, withholding agents that are foreign persons are exempt from the requirements to electronically file Forms 1042 required to be filed in calendar year 2025, for taxable year 2024. An electronic filing waiver request is also not required to qualify for this administrative exemption. For additional guidance, refer to Notice 2024-26. 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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