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 服務您的客戶 (英文) 稅務專業人員新聞及資源 (英文) 通知 230 稅務專業人員 (英文) 稅法、規例及官方指導 (英文) 電子服務 主題161, 歸還錯誤退稅 - 紙張支票或直接存款 上訴 稅務專業人員