IRS Clarifies Instructions In Publication On U.S. Source Income.

This announcement clarifies instructions in Publication 1187, Specifications for Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically. For all 'City' address fields in the Transmitter 'T' Record, the Withholding Agent 'W' Record, and the Recipient 'Q' Record, only enter alpha characters and those special characters identified within the instructions. Do not input any numeric or foreign characters in these fields. Entering numeric or foreign characters in 'City' address fields will cause your file to be rejected. Use this announcement in conjunction with Publication 1187, revised August 2008 and Announcement 2008-95, 2008-42 I.R.B. 964, to format your Form 1042-S information for Tax Year 2008.

If you have questions concerning the filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, please contact the Internal Revenue Service ECC-MTB toll-free at 866-455-7438 within the U.S. or 304-263-8700 outside the U.S.