Exemption from Requirement to Electronically File Form 1042

Having trouble viewing this email? View it as a Web page.                                                                                                                                                 

 

e-News for Withholding Agents February 27, 2024
e-file Resources   IRS.gov Qualified Intermediaries (QI) News e-File for Large Business and International (LB&I) Other Useful Links Withholding Agent Qualified Intermediary FATCA Home Page Tax Professionals Home Forms and Instructions e-Services Internal Revenue Bulletins Taxpayer Advocate Service	Issue Number:    2024-06 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 e-News for Withholding Agents, an IRS email 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. Please Do Not Reply To This Message.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535