IRS Updates FAQ 23 on the FATCA - FAQs General Page

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e-News for Withholding Agents December 5, 2025
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:  2025-07 IRS Updates FAQ 23 on the FATCA - FAQs General Page The IRS updated FAQ 23 (Q23) on the FATCA - FAQs General webpage, under the section, General Compliance, extending penalty relief for the 2025 and 2026 calendar years in situations where a withholding agent withholds and reports on Forms 1042 and 1042-S by September 15 of the applicable year. The penalty relief will be applicable to dividend equivalent payments made with respect to a derivative referencing a partnership. 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.

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