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IRS Statement (2-6-18) - change to APA user fees

We have updated the FATCA Registration to include new features. We also have updated the Registration User Guide.

Update to 2014 Form 1042 instructions

Tax returns filed electronically are matched against certain data on file, such as type of form. If, for example, IRS data shows that a taxpayer files Form 1120-L, but in fact the taxpayer files Form 1120, the system will identify the mismatch and reject the return, resulting in a reject notification to the taxpayer.

This update reflects changes to the Form 8938 reporting requirements made in the final regulations under section 6038D

Cover sheet for users of Form 8957, Foreign Account Tax Compliance Act registration

The instructions provided below in this update are intended to supplement and, if indicated, replace the specified sections of the 2014 Form 1042-S instructions.

Certification of pre-existing accounts (COPA) and periodic certification now available.

Information about Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, including recent updates, related forms, and instructions on how to file. Form SS-8 is used to request a "worker status" determination.

Information about Form W-2, Wage and Tax Statement, including recent updates, related forms and instructions on how to file. Form W-2 is filed by employers to report wages, tips, and other compensation paid to employees as well as FICA and withheld income taxes.