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The 2022 Master Guide to Form 1042-S Compliance covers the federal tax compliance requirements your organization faces for payments made to foreign entities and organizations, and non-employee foreign individuals.  Updated editions of W-8 series forms are now required for foreign payee certification of status, and tax treaty benefits if claimed on the form. The Guide highlights changes affecting your 2022 year-end reporting and will also serve as a go-to reference throughout 2023 on the essential issues of whether a potential payee’s status is U.S. or non-U.S., whether federal income tax withholding must be retained from payments, and how  reduced withholding under a tax treaty is claimed and validated.  

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