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IRS Updates Publication On Electronic Filing For Foreign Person's U.S.-Source Income.

AUG. 31, 2009

Rev. Proc. 2009-35; 2009-35 I.R.B. 265

DATED AUG. 31, 2009
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Citations: Rev. Proc. 2009-35; 2009-35 I.R.B. 265

Superseded by Rev. Proc. 2010-33

[Editor's Note:

For the full text of Rev. Proc. 2009-35, 2009-35 I.R.B. 265, see Doc 2009-19330.

]

The IRS has updated (Rev. Proc. 2009-35, 2009-35 I.R.B. 265) Publication 1187, providing specifications for electronically filing Form 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding." Rev. Proc. 2009-35 supersedes Rev. Proc. 2008-44.

Modifications to the publication include several phone number changes, a change in the formula for determining federal tax withheld, and a provision stating that a file cannot exceed 899,999 records.

 

[To view the full text of this document, see Doc 2009-19330.]
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