IRS Updates Publication on Electronic Filing for Foreign Person's U.S.-Source Income
SEP. 24, 2012
Rev. Proc. 2012-36; 2012-39 I.R.B. 374
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2012-19741
- Tax Analysts Electronic Citation2012 TNT 185-20
Citations: Rev. Proc. 2012-36; 2012-39 I.R.B. 374
Supersedes Rev. Proc. 2011-50
The IRS has updated (Rev. Proc. 2012-36, 2012-39 IRB 374) Publication 1187, providing specifications for electronically filing Form 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding." The revenue procedure supersedes Rev. Proc. 2011-50.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2012-19741
- Tax Analysts Electronic Citation2012 TNT 185-20
