IRS Releases Electronic And Magnetic Media Filing Rules For Foreign Individuals.
NOV. 8, 2004
Rev. Proc. 2004-63; 2004-2 C.B. 795
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Rev. Proc. 2003-83, 2003-47 IRB 1099, see Doc 2003-25126
or 2003 TNT 226-14. - Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2004-21527
- Tax Analysts Electronic Citation2004 TNT 216-6
Citations: Rev. Proc. 2004-63; 2004-2 C.B. 795
Superseded by Rev. Proc. 2006-34
Rev. Proc. 2004-63
The IRS has published general rules for filing Form 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically." Rev. Proc. 2004-63 supersedes Rev. Proc. 2003-83, 2003-47 IRB 1099.
Editor's Note: The full text of this document is available from Tax Analysts as Doc 2004-21527; for assistance, e-mail Tax Analysts' Customer Service Department at cservice@tax.org or call (800) 955-2444.]
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Rev. Proc. 2003-83, 2003-47 IRB 1099, see Doc 2003-25126
or 2003 TNT 226-14. - Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2004-21527
- Tax Analysts Electronic Citation2004 TNT 216-6
