Payments made to joint owners - Withholding agents are required to file one Form 1042-S to report the payment made to the joint owners of that payment. Source Income Subject to Withholding, Electronically PDF. For more information, see Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. The electronic submissions are filed using the Filing Information Returns Electronically ( FIRE) System. Withholding agents that are financial institutions must always file electronically. Withholding agents are required to file electronically if there are 250 or more Forms 1042-S. The Form 1042-S can be filed electronically, or on paper.
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