- Internacional
- marzo 17, 2021
IRS Updates and Publishes New FAQ on the FATCA
Interest, penalties o additions to tax for failing to withhold and report.
The IRS updated FAQ (Q23) on the FATCA - FAQs General page under the section General Compliance, extending penalty relief for the 2020 and 2021 calendar years in situations where a withholding agent withholds and reports on Forms 1042 and 1042-S by September 15, 2021 (for the 2020 calendar year) or September 15, 2022 (for the 2021 calendar year) a dividend equivalent payment made with respect to a derivative referencing a partnership.
