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United States: New FAQs released by IRS

United States: New FAQs released by IRS

The IRS has updated a list of “frequently asked questions” (FAQs) concerning the FATCA regime.


Related content

  • FAQ (Q23) concerns extended penalty relief for the 2018 calendar year in situations when a withholding agent withholds and reports on Forms 1042 and 1042-S by September 17, 2019, with respect to dividend equivalent payments made with respect to a derivative referencing a partnership.

  • FAQ (Q24) concerns the withholding and reporting requirements for tax year 2018 by certain partnerships and trusts.

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