How and When to Report
How to Master Compliance Rules and Run Your Organization
Learn practical ways to manage compliance rules, track deadlines, assign ownership, and avoid penalties while keeping your organization running smoothly.
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How and When to Report
How and when to file information returns: 1042-S withholding, 1099 series, payroll reporting, and the timing rules that keep filers compliant.
169 articles
How and When to Report
Why OBBBA Tax Cuts May Not Apply to Your State Taxes
OBBBA tax cuts may lower federal taxes, but state tax conformity rules determine whether those changes apply on your state return.
How and When to Report
IRS Draft Form W-9 for 2026: What Changed?
The IRS draft 2026 Form W-9 reveals possible updates, clearer instructions, and key changes businesses should review before the final form is released.
How and When to Report
Why Smart Data Ingestion Starts With W-9s
Learn why collecting W-9s first helps businesses reduce 1099 errors, improve compliance, and build cleaner vendor records for reporting.
How and When to Report
Form 1098-T Reporting Requirements for Educational Institutions
Learn Form 1098-T filing rules for educational institutions, including who must file, what to report, deadlines, and compliance tips.
How and When to Report
Withholding Agents vs Intermediaries in Form 1042-S Reporting
Learn the key differences between withholding agents and intermediaries in Form 1042-S reporting to avoid errors, penalties, and IRS compliance issues.
How and When to Report
Best 1042-S Software: 7 Things to Consider
Compare the best 1042-S software with 7 key factors, from withholding logic and e-filing to corrections, recipient delivery, and compliance.
How and When to Report
1042-S vs W-2: Key Differences for Foreign Nationals
Learn the differences between Form 1042-S and Form W-2, who receives each, how withholding works, and what foreign nationals should file.
How and When to Report
Form 1042-S Multiple Income Types: Codes, Rates, Pitfalls
Learn how to report multiple income types on Form 1042-S, apply the right codes and withholding rates, and avoid common filing errors.
How and When to Report
Withholding Agent Responsibilities Under IRC 1441–1474
Learn withholding agent duties under IRC 1441–1474, including tax forms, withholding rates, deposits, and IRS reporting for cross-border payments.
How and When to Report
FDAP Income Explained for Foreign Withholding Reporting
Learn what FDAP income is, when 30% withholding applies, how it differs from ECI, and which IRS forms are needed for foreign payment reporting.
How and When to Report
Common 1042 and 1042-S Filing Mistakes That Trigger Penalties
Avoid costly 1042 and 1042-S penalties by fixing common filing errors like late submissions, wrong codes, bad recipient data, and mismatches.
How and When to Report
Chapter 3 and Chapter 4 Codes on Form 1042-S Explained
Learn Chapter 3 and Chapter 4 codes on Form 1042-S, how they affect withholding rates, treaty claims, and accurate IRS reporting.
How and When to Report
Foreign Income Reporting for Fintech Platforms: Form 1042 Guide
Learn how fintech platforms report U.S.-source income paid to non-U.S. persons using Forms 1042, 1042-S, and W-8 documentation.
How and When to Report
How to Complete a 1042-S Correction
Learn when a 1042-S correction is required, how to fix filing errors properly, and what steps withholding agents should take to avoid future mistakes.