New FAQ on the FATCA - FAQs General Page

The IRS updated FAQ (Q23) on the FATCA - FAQs General page under the section, General Compliance extending penalty relief for the 2018 calendar year in situations where a withholding agent withholds and reports on Forms 1042 and 1042-S by September 17, 2019 with respect to dividend equivalent payments made with respect to a derivative referencing a partnership.