Information Reporting for Forms 1042-S and 1042-T Attention to detail on Forms 1042-S and 1042-T urged by withholding agents for successful processing. Backup Withholding "B" Processes Find out what to do if a payee fails to furnish his/her correct taxpayer identification number. Filing Information Returns Electronically (FIRE) The hottest way to file your Information Returns with the coolest results. Third Party Reporting Information Center - Information Documents Learn about information reporting requirements for merchant payment cards, cost basis reporting on securities sales and government payments. Tax Professionals Topics 服务您的客户 (英文) 税务专家新闻和资源 (英文) 第 230 号通知税务专家 (英文) 税收编码、规例和官方指南 (英文) 电子服务 主题第 161 号退回错误退款 – 纸质支票或直接存款 (英文) 上诉 Tax professionals