Get IRS Instruction 1042-S 2015
gov/form1042s. Reminders Foreign Account Tax Compliance Act (FATCA). Beginning in 2014, the Form 1042-S was modified to accommodate reporting of payments and amounts withheld under the provisions commonly known as FATCA or Chapter 4 of the Internal Revenue Code (chapter 4) in addition to those amounts required to be reported under Chapter 3 of the Internal Revenue Code (chapter 3). Form 1042-S requires the reporting of an applicable exemption to the extent withholding under chapter 4 did not a.
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