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      The deadline for Qualified Intermediaries to file Forms 1042-S was extended to 16 April 2025, if an automatic 30-day extension was requested.

      Qualified Intermediaries may apply for an additional extension of 30 days through the submission of Form 8809, Application for Extension of Time to File Information Returns, before the initial extension expires.

      The automatic extension does not apply to providing Forms 1042-S to recipients.

      Should you require any further information in this respect, please do not hesitate to contact the undersigned or your KPMG contact.

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      Lisa Zarb Mizzi

      Partner, Tax Services

      KPMG in Malta