2012 Form 1042-S Instructions
The attached PDF file contains the IRS instructions for filing 2012 Form 1097-BTC.
Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
"Purpose of Form
Use Form 1042-S to report income described under Amounts Subject to Reporting on Form 1042-S, later, and to report amounts withheld under Chapter 3 of the Internal Revenue Code.
Also use Form 1042-S to report distributions of effectively connected income by a publicly traded partnership or nominee."
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|2012 Form 1042-S Instructions.pdf||256.89 KB|