tailieunhanh - Instructions for Form 1042-S - 2013

Head nodes are used to host applications that may not typically be thought of as part of database management systems. Head nodes extend the functional capabilities of the DBMS to include sophisticated and specialized software capabilities that might otherwise be beyond the domain of commodity DBMS features. Examples are Web application servers and business intelligence solutions. Head nodes are often implemented using discrete hardware and operating system configurations (for example, an Intel processor running Windows XP). These systems might be installed directly in the DBMS chassis or as a separate computer system that is directly connected to the DBMS. | 2013 Instructions for Form 1042-S Department of the Treasury Internal Revenue Service Foreign Person s . Source Income Subject to Withholding Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 1042-S and its instructions such as legislation enacted after they were published go to form1042. General Instructions Use the 2013 Form 1042-S only for income paid during 2013. Do not use the 2013 Form 1042-S for income paid during 2012. What s New Backup withholding rate. There are a few instances throughout these instructions where we make reference to the need to apply backup withholding on payments to payees who are presumed to be . nonexempt recipients or unknown . persons under the presumption rules. At the time these instructions were printed there was uncertainty as to the specific backup withholding rate that will be in effect for 2013. To find out this specific rate see the 2013 General Instructions for Certain Information Returns Forms 1097 1098 1099 3921 3922 5498 and W-2G available at formspubs. Interest on deposits. Beginning January 1 2013 deposit interest described in section 871 i 2 A aggregating 10 or more paid to certain nonresident alien individuals with respect to a deposit maintained at an office within the United States must be reported on Form 1042-S. For more information see Interest on deposits later. Reminders FIRE System. For files submitted on the FIRE System it is the responsibility of the filer to check the status within 5 business days to verify the results of the transmission. The IRS will not mail error reports for files that are bad. Substitute forms. Any substitute forms must comply with the rules set out in Pub. 1179 General Rules and Specifications for Substitute Forms 1096 1098 1099 5498 W-2G and 1042-S. A substitute of Form 1042-S Copy A must be an exact copy of Form 1042-S Copy A. If it is not the

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