U.S.A.: FATCA: IRS publishes revised Form 1042-S


Clearstream Banking1 informs customers that the U.S. Internal Revenue Service (IRS) has published the 2018 version of Form1042-S Foreign Person’s U.S. Source Income Subject to Withholding on the IRS website. The related instructions have not been published yet.

We continue to monitor the IRS publications and will provide customers with further information in due course.

Further information

­­­­­­­­­­­­­­­­­­­For further information, customers may contact the Clearstream Banking Tax Help Desk, Clearstream Banking Customer Service or their Relationship Officer..


1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.