Exemption from Requirement to Electronically File Form 1042

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FATCA News & Information February 27, 2024
Useful Links: IRS.gov FATCA Home News Essentials Key FATCA Provisions News Releases IRS - The Basics IRS Guidance Media Contacts e-News Subscriptions IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File	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 FATCA News & Information, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the FATCA News & Information mailing list. Please Do Not Reply To This Message.

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