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

JUL. 28, 2008

Rev. Proc. 2008-44; 2008-30 I.R.B. 187

DATED JUL. 28, 2008
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Citations: Rev. Proc. 2008-44; 2008-30 I.R.B. 187

Superseded by Rev. Proc. 2009-35

[Editor's Note:

For the full text of Rev. Proc. 2008-44, 2008-30 I.R.B. 187, see Doc 2008-16330.

]

The IRS has updated (Rev. Proc. 2008-44, 2008-30 I.R.B. 187) Publication 1187, providing specifications for electronically filing Form 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding." Rev. Proc. 2008-44 supersedes Rev. Proc. 2006-34.

The IRS noted that for tax year 2008 forms filed in calendar year 2009, the IRS will no longer accept tape cartridges. Electronic filing will be the only acceptable method for filing Form 1042-S.

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