The Internal Revenue Service issued a notice Tuesday granting an administrative exemption from the electronic filing requirements for Form 1042, Annual Withholding Tax Return for U.S. Source Income of ...

Based on comments from withholding agents about difficulties in transitioning to the electronic filing of Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, the IRS ...

The Eleventh Circuit held that the holding in Boyle, 469 U.S. 241 (1985), that a taxpayer who relies on an agent to paper-file a return lacks reasonable cause for the agent’s failure to file the ...

With Tax Day only five days away, here's how you can apply for a tax return extension, giving you more time to file your returns. If you're unable to file your 2024 federal income tax return by the ...