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IRS Updates Publication on Electronic Filing for Foreign Person's U.S.-Source Income

SEP. 24, 2012

Rev. Proc. 2012-36; 2012-39 I.R.B. 374

DATED SEP. 24, 2012
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Citations: Rev. Proc. 2012-36; 2012-39 I.R.B. 374

Supersedes Rev. Proc. 2011-50

The IRS has updated (Rev. Proc. 2012-36, 2012-39 IRB 374) Publication 1187, providing specifications for electronically filing Form 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding." The revenue procedure supersedes Rev. Proc. 2011-50.

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