Get IRS Instruction 1042-S 2018
R more information on the withholding and reporting requirements associated with payments made to and by QDDs, see Revenue Procedure 2017-15. Foreign taxpayer identification number (FTIN). These instructions reflect updated requirements for 2018 for when a financial institution must report an account holder's FTIN. See Box 13i, Recipient's Foreign Taxpayer Identifying Number, later. Reminders Foreign Account Tax Compliance Act (FATCA). Beginning in 2014, the Form 1042-S was modified to accommod.
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