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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

IR-2022-159, September 19, 2022 — The IRS today updated information on the Work Opportunity Tax Credit (WOTC), available to employers that hire designated categories of workers who face significant barriers to employment. For employers facing a tight job market, the WOTC may be able to help.

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.

IR-2022-156, August 29, 2022 — September is National Preparedness Month. With the height of hurricane season fast approaching and the ongoing threat of wildfires in many places, the Internal Revenue Service urges everyone to develop an emergency preparedness plan, or if they already have one, update it for 2022.