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IRS Releases Electronic And Magnetic Media Filing Rules For Foreign Individuals.

NOV. 8, 2004

Rev. Proc. 2004-63; 2004-2 C.B. 795

DATED NOV. 8, 2004
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Citations: Rev. Proc. 2004-63; 2004-2 C.B. 795

Superseded by Rev. Proc. 2006-34

Rev. Proc. 2004-63

The IRS has published general rules for filing Form 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically." Rev. Proc. 2004-63 supersedes Rev. Proc. 2003-83, 2003-47 IRB 1099.

Editor's Note: The full text of this document is available from Tax Analysts as Doc 2004-21527; for assistance, e-mail Tax Analysts' Customer Service Department at cservice@tax.org or call (800) 955-2444.]

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