SPV Dictionary

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1042 (1042-S, 1042S)

Forms 1042, 1042-S and 1042-T are United States Internal Revenue Service tax forms dealing with payments to foreign persons, including non-resident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts. Forms 1042 and 1042-S are filed separately from an SPVs 1065 form. The main difference between forms 1042 and 1042-S is that form 1042-S […]