IRS Updates FAQ 23 on the FATCA - FAQs General Page

 

Qualified Intermediaries News December 5, 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 IRS Guidance	Issue Number:  2025-09 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 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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