Tax Notes logo
HOMETax Notes ResearchFederalIRS Guidancerevenue procedures

IRS Releases Electronic And Magnetic Media Filing Requirements For Foreign Individuals.

NOV. 21, 2003

Rev. Proc. 2003-83; 2003-2 C.B. 1099

DATED NOV. 21, 2003
DOCUMENT ATTRIBUTES
Citations: Rev. Proc. 2003-83; 2003-2 C.B. 1099

Superseded by Rev. Proc. 2004-63

[Editor's Note:

The full text of this document is available from Tax Analysts as Doc 2003-25126 (44 original pages); for assistance, e-mail Tax Analysts' Customer Service Department at cservice@tax.org or call (800) 955-2444.

]

Rev. Proc. 2003-83

The Service has published (Rev. Proc. 2003-83) general rules for filing Form 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically." Rev. Proc. 2003-83 supersedes Rev. Proc. 2001-40, 2001-33 IRB 130, which was published as Publication 1187, "Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically."

DOCUMENT ATTRIBUTES
Copy RID