CORRECTION: Extended deadline to file Forms 1042-S is April 16, 2025

 

Qualified Intermediaries News April 9, 2025
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:    2025-05 CORRECTION: Extended deadline to file Forms 1042-S is April 16, 2025 The extended deadline to file Forms 1042-S is April 16, 2025 for TY 2024, if you timely requested an automatic 30-day extension to File Forms 1042-S. An additional 30-day extension is not automatic and must be submitted on Form 8809, Application for Extension of Time to File Information Returns before the expiration of the initial 30-day extension. The automatic extension for filing Forms 1042-S with the IRS does not extend the time for providing Forms 1042-S to the recipients. Please consider the following before filing Forms 1042-S: Only use the income, status, exemption, and limitation of benefits codes specifically listed in the Instructions for Form 1042-S. The appropriate two-digit codes are provided in Appendix A (for income codes) and Appendix B (for exemption, status, and limitation of benefits codes). Only use the country codes provided in the foreign country code listing for Modernized e-File when reporting on Forms 1042-S. Do not rely on ISO (International Organization for Standardization) country codes or similar lists when reporting on Forms 1042-S. Please note that the Form 1042-S Data Integrity Tool is no longer available to identify potential errors before filing Forms 1042-S. Additional guidance at: About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 8809, Application for Extension of Time to File Information Returns Form 15397, Application for Extension of Time to Furnish Recipient Statements Country codes 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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