U.S.A.: FATCA : IRS publishes updated instructions for Form 1042-S

On 3 October 2014, the U.S. Internal Revenue Service (IRS) published on their website updated instructions to IRS Form 1042-S regarding FATCA.

The updated instructions can be viewed under Cover Sheet to Update 2014 Instructions to Form 1042-S.

We continue to monitor the implementation of FATCA and will provide more information as it becomes available.

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