Regulatory Publications

Regulatory Guides for Identifying U.S. and Foreign Payees, Federal and State Reporting and Withholding Requirements, Form 1099 MISC and Form 1042-S Reporting and Withholding

Our federal & state compliance reporting and withholding guides can assist you in determining your requirements for submitting information returns to the IRS & each state, when & what you are required to withhold from certain payments, sample forms & information on penalty programs. If your area is responsible for identifying & documenting payees, determining if federal and/or state withholding is required, or filing returns, you will benefit from the compiled information on the requirements for each type of payment for U.S. & foreign payees. IRS Compliance provides support on the contents of each document & provides updates throughout the year.

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