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Get IRS Instruction 1042-S 2020

Ified derivatives dealers (QDDs). These instructions provide guidance on how to report payments on Form 1042-S that are made to and by QDDs. See Payments by U.S. Withholding Agents and Amounts Paid by Qualified Intermediaries, later. For more information on the withholding and reporting requirements associated with payments made to and by QDDs, see Rev. Proc. 2017-15. See also Notice 2020-2 (2020-3 I.R.B. 327), which extends the phase-in period provided in Notice 2018-72, 2018-40 I.R.B. 522, for.

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