U.S.A.: Issuance of Final Form 1042-S

19.03.2019

Clearstream Banking1 would like to inform customers that the final version of IRS Form 1042-S has been issued.

Please be advised:

  • Section 871(m) of the Internal Revenue Code:  the data included in Form 1042-S was solely determined based on the information reported by the domestic and common depositories to Clearstream Banking.
  • The reclassification of income from Real-Estate Investment Trust (REIT) and Regulated Investment Company (RIC) instruments: the data is not included in Form 1042-S as the information has not yet been communicated to Clearstream Banking. An amended version of IRS Form 1042-S, together with a list of all instruments and related reclassified income, will be sent out at a later stage to customers that hold REITs and RICs.

Note: Detailed information regarding the tax treatment, reclassification and reporting of REIT and RIC instruments may be found on the website under Tax Treatment of U.S. REITs and RICs.

Further information

For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.

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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.