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    Global Daily Tax News, US IRS Waives Requirement To E-File Forms 1042, (Feb 29, 2024)

    The US Internal Revenue Service has announced that withholding agents (both US and foreign persons) are administratively exempt from the requirements to electronically file Forms 1042, Annual Withholding Tax Return for US Source Income of Foreign Per ...

    The US Internal Revenue Service has announced that withholding agents (both US and foreign persons) are administratively exempt from the requirements to electronically file Forms 1042, Annual Withholding Tax Return for US Source Income of Foreign Persons, required to be filed in calendar year 2024, for taxable year 2023.

    Notice 2024-26 additionally provides that withholding agents that are foreign persons are exempt from the requirements to electronically file Forms 1042 required to be filed in calendar year 2025, for taxable year 2024.

    Electronic filing waiver requests are not required to qualify for the administrative exemption.

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