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2017 Federal Reporting Regulatory Manual
The federal reporting guide will assist you throughout the year in determining what payments are subject to reporting, withholding and those payees that are required to be documented according to IRS requirements. Guidance includes explanations of identifying the payee as US or foreign, the general reporting requirements for each type of payment and payee status type, options for federal reporting, advantages of the IRS Combined Federal Program, TIN solicitation and certification requirements, backup withholding, mandatory withholding, B-Notices, TIN Penalty assessments, Bulk TIN Filing, as the requirements pertains to US source income and foreign payments.
2017 1099-MISC Regulatory Manual
Contains information withholding requirements on all payments for 1099 MISC and more. The guide also covers reporting for each state, due dates, state specific forms, exemptions, documentation requirements, and reporting requirements. This guide also includes any state specific criteria for payments to Non Resident Aliens.
2017 1042-S Witholding & Reporting Regulatory Manual
Contains information withholding requirements on all payments for payments issued to foreign payees. The guide provides the information on properly identifying a payee as US or Foreign, required type of Form W-8 and the required information on the payee certification, federal and state withholding guidelines and reporting the payments to the IRS and requiring states.