U.S.A.: IRS publishes new form 1042-S and its instructions for 2019

Clearstream Banking would like to inform customers that the U.S. Internal Revenue Service (IRS) has published a new Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding and its Instructions on its website.

We continue to monitor the situation and will provide further information as it becomes available.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A. its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.