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Learn moreGuidance on an administrative exemption from the requirement to electronically file Forms 1042 for calendar years 2024 and 2025
The IRS today issued a “frequently asked question” (FAQ) on the qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) FAQs website, under the heading “Certifications and Periodic Reviews.”
FAQ 23 provides guidance to QI / WP / WT entities on an administrative exemption from the requirement to electronically file Forms 1042 for calendar years 2024 and 2025.
Read the IRS release (March 14, 2024)
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