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2020 Instructions for Form 1042 - IRS tax forms
filing Form 1042-S (unless the Form 1042-S has already been filed or furnished). Additionally, a withholding agent may use the extended due date for filing a Form 1042 to claim a credit for any adjustments made to overwithholding. Centralized partnership audit regime. Section 1101 of the Bipartisan Budget Act (BBA) of 2015 repealed the TEFRA
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