Internal Revenue Bulletin 2009-35 (PDF rendition): IRS Notices

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 200
9-35
August 31, 2009
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
SPECIAL ANNOUNCEMENT
Notice 2009–62, page 260.
This notice addresses technical issues relating to certain filers
of Form TD F 90–22.1 (Report of Foreign Bank and Financial
Accounts (FBAR)) and provides temporary relief to those filers
while formal guidance is developed. Specifically, the notice ex-
tends the due date for filing an FBAR for one year until June
30, 2010, for U.S. persons having signature authority over,
but no financial interest in, a foreign financial account and for
U.S. persons with a financial interest in, or signature authority
over, foreign commingled funds. The notice also requests com-
ments on the FBAR filing requirements by October 6, 2009.
INCOME TAX
Notice 2009–69, page 261.
This notice clarifies the meaning of “disconnected youth” in No-
tice 2009–28, 2009–24 I.R.B. 1082. Notice 2009–28 clari-
fied.
EMPLOYEE PLANS
Notice 2009–71, page 262.
Special rules governing eligible combined plans.The
Treasury Department and the Service plan to issue guidance
relating to eligible combined plans under section 414(x) of the
Code. Section 414(x) was added by section 903(a) of the Pen-
sion Protection Act of 2006 (PPA ’06) effective for plan years
beginning after December 31, 2009, and amended by section
109(c) of the Worker, Retiree, and Employer Recovery Act of
2008 (WRERA). An eligible combined plan provides a vehicle
throughwhichanemployercanmaintainbothadefinedcon-
tribution plan and a defined benefit plan on a combined basis,
thus reducing the administrative burdens and costs of main-
taining separate plans. This notice also requests comments
on issues presented by section 414(x) with respect to eligible
combined plans by October 15, 2009.
Rev. Proc. 2009–36, page 304.
Modification of Revenue Procedure 2007–44.This pro-
cedure modifies Rev. Proc. 2007–44, 2007–2 C.B. 54, to
providethataremedialamendmentcyclewithrespecttoa
governmental plan within the meaning of section 414(d) of the
Code (“governmental plan”) will not end before the expiration
of the 91st day after the close of the first legislative session
beginning more than 120 days after a determination letter is
issued for the plan, provided the application for the determina-
tion letter was timely submitted to the Service. This procedure
also modifies Rev. Proc. 2007–44 to provide that the sponsor
of an individually designed governmental plan elect Cycle E (in-
stead of Cycle C) as the initial (EGTRRA) remedial amendment
cycle for the plan. Rev. Proc. 2007–44 modified.
(Continued on the next page)
Fi
nding Lists begin on page ii.
Index for July through August begins on page iv.

ADMINISTRATIVE
Notice 2009–62, page 260.
This notice addresses technical issues relating to certain filers
of Form TD F 90–22.1 (Report of Foreign Bank and Financial
Accounts (FBAR)) and provides temporary relief to those filers
while formal guidance is developed. Specifically, the notice ex-
tends the due date for filing an FBAR for one year until June
30, 2010, for U.S. persons having signature authority over,
but no financial interest in, a foreign financial account and for
U.S. persons with a financial interest in, or signature authority
over, foreign commingled funds. The notice also requests com-
ments on the FBAR filing requirements by October 6, 2009.
Rev. Proc. 2009–35, page 265.
This procedure provides specifications for filing Form 1042–S,
Foreign Person’s U.S. Source Income Subject to Withholding,
electronically. The procedure will be reproduced as the cur-
rent revision of Publication 1187. Rev. Proc. 2008–44 super-
seded.
August 31, 20092009–35 I.R.B.

The IRS Mission
Provide Americ
a’s taxpayers top quality service by helping them
understand an
d meet their tax responsibilities and by applying
the tax law with
integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
2009–35 I.R.B.August 31, 2009

August 31, 20092009–35 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
FBAR Filing Requirements
— Extended Filing Date
for U.S. Persons Having
Signature Authority Over, But
No Financial Interest In, a
Foreign Financial Account,
and for U.S. Persons with
Financial Interest In, or
Signature Authority Over,
Foreign Commingled Funds:
Request for Public Comments
on FBAR Filing Requirements
Notice 2009–62
I.Background and Purpose
The Report of Foreign Bank and Fi-
nancial Accounts, Form TD F 90–22.1
(hereinafter referred to as “FBAR”), pro-
vides necessary information for certain
governmental agencies. Information on
the FBAR may be used in criminal, tax,
or regulatory investigations or proceed-
ings, or in the conduct of intelligence or
counterintelligenceactivities, including
analysis, to protect against international
terrorism. This governmental need for
information is balanced with the adminis-
trative concerns presented by the filing of
the information by U.S. persons.
In October 2008, the IRS revised the
FBAR and the accompanying instruc-
tions. On June 5, 2009, the IRS issued
Announcement 2009–51, 2009–25 I.R.B.
1105, which stated that the IRS is tem-
porarily suspending the filing requirement
of the FBAR for those persons who are
not U.S. citizens, residents, or domestic
entities. On May 6, 2009 and June 24,
2009, the IRS posted questions and an-
swers (Q&As–9 and –43, respectively)
on its public website (www.irs.gov)that
provide relief to certain persons who only
recently learned of their obligation to file
an FBAR by setting forth conditions and
procedures for filing Form TD F 90–22.1
by September 23, 2009. More information
concerning this relief is available at
http://www.irs.gov/newsroom/article/
0,,id=210027,00.html.This notice
provides additional administrative relief
for (i) persons with no financial interest
in a foreign financial account but with
signature or other authority over the
foreign financial account (hereinafter
referred to as “signature authority”), and
(ii) persons with a financial interest in,
or signature authority over, a foreign
financial account in which the assets are
held in a commingled fund (hereinafter
referred to as “foreign commingled
funds”). The Department of the Treasury
intends to issue regulations clarifying the
FBAR filing requirements pertaining to
those persons with respect to these foreign
financial accounts, and solicits comments
related to these FBAR filing requirements
in this notice.
II.Extended Filing Date for Specified
Persons
A.Current FBAR Instructions
The current instructions to the FBAR
provide, with certain exceptions, that U.S.
persons that have signature authority over,
but no financial interest in, a foreign finan-
cial account are required to file an FBAR.
These persons must report the account on
an FBAR even if the foreign financial ac-
countisreportedonanFBARfiledbythe
owner of the account (or other person that
has a financial interest in the account).
The current instructions to the FBAR
also provide that a foreign financial ac-
count that must be reported on an FBAR
includes any bank, securities, securities
derivatives, or other financial instruments
account. The FBAR instructions further
provide that those accounts “generally also
encompass any accounts in which the as-
setsareheldinacommingledfundandthe
account owner holds an equity interest in
the fund (including mutual funds).”
The current instructions to the FBAR
also provide that Form TD F 90–22.1 with
respect to a given calendar year must be
filed with the Department of the Treasury
on or before June 30 of the succeeding
year. Thus, except as provided in the prior
relief granted by the IRS on its public web-
site and the relief granted in this notice,
FBARs with respect to the 2008 calendar
year should have been filed on or before
June 30, 2009.
B.Extended Date for Filing an FBAR
In light of the additional time needed
for the Department of the Treasury to ad-
dress issues pertaining to FBAR filing re-
quirements and the need to provide admin-
istrative relief for (i) persons with signa-
ture authority over, but no financial inter-
est in, a foreign financial account, and (ii)
persons with a financial interest in, or sig-
nature authority over, a foreign commin-
gled fund, this notice provides that those
persons have until June 30, 2010, to file
an FBAR for the 2008 and earlier calendar
years with respect to these foreign finan-
cial accounts. Thus, eligible persons that
avail themselves of the administrative re-
lief provided in this notice may need to file
FBARs for the 2008, 2009 and earlier cal-
endar years on or before June 30, 2010, to
the extent provided in future guidance.
The FBAR filing extension provided by
this notice applies to FBARs with respect
to 2008 and earlier calendar years. For (i)
persons with signature authority over, but
no financial interest in, a foreign financial
account, and (ii) persons with a financial
interest in, or signature authority over, a
foreign commingled fund, the FBAR fil-
ing extension provided in this notice sup-
plements the filing extension to September
23, 2009, previously provided by the IRS
on its public website.
III.Request for Public Comments
The Department of the Treasury is in-
terested in receiving comments on the fol-
lowing issues affecting a person’s FBAR
filing obligation.
The Department of the Treasury re-
quests comments regarding when a person
with signature authority over, but no finan-
cial interest in, a foreign financial account
should be relieved of filing an FBAR for
the account. For example, comments are
requested regarding whether relief from
filing would be appropriate if a person
with a financial interest in the account has
filed an FBAR.
The Department of the Treasury re-
quests comments discussing in what cir-
cumstances the exception from FBAR
filing currently available for officers and
employees of banks and certain pub-
licly-traded domestic companies might be
2009–35 I.R.B.260August 31, 2009

expanded to apply to all officers and em-
ployees with only signature authority over,
and no financial interest in, an employer’s
foreign financial account, including cir-
cumstances in which an individual has
been advised that an FBAR has been filed
with respect to a foreign financial account
for which that person has signature au-
thority. The Department of the Treasury
also requests comments discussing how
the bank and publicly-traded company
exception (including the requirement of
notification that an FBAR was filed by
a U.S. person with a financial interest in
the account) might apply to officers and
employees with only signature authority
over accounts owned by clients of their
employer.
The Department of the Treasury re-
quests comments concerning when an
interest in a foreign entity (e.g.,acorpo-
ration, partnership, trust, or estate) should
be subject to FBAR reporting. For exam-
ple, comments are requested regarding the
possibility of applying the principles of
sections 1297 and 1298(b) of the Internal
Revenue Code to determine when an in-
terest in a foreign entity should be subject
to FBAR reporting. Comments are also
requested regarding whether the passive
asset and passive income thresholds of 50
percent and 75 percent, respectively, are
appropriate and whether the tests should
apply conjunctively.
The Department of the Treasury also re-
quests comments on whether a U.S. per-
son should be relieved from an FBAR fil-
ing requirement with respect to a foreign
commingled fund in other circumstances,
such as when filing would be duplicative
of other reporting.
Interested persons should submit com-
ments and suggestions with respect to the
guidance on FBAR reporting in this notice
by October 6, 2009, to:
Internal Revenue Service
Attn: CC:PA:LPD:PR
(Notice 2009–62)
Room 5203
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044
or hand deliver comments Monday
through Friday between the hours of
8a.m.and4p.m.to:
Courier’s Desk
Internal Revenue Service
Attn: CC:PA:LPD:PR
(Notice 2009–62)
1111 Constitution Avenue, N.W.
Washington, D.C. 20224
A copy of those comments should also
be sent to:
Financial Crimes Enforcement
Network
Department of the Treasury
P.O. Box 39
Vienna, VA 22183
Alternatively, the public may
submit comments electronically via
e-mail to the following address:
Notice.Comments@irscounsel.treas.gov
with a copy toregcomments@fincen.gov.
Respondents should include “Notice
2009–62” in the subject line of any
comment submitted.
All comments submitted by the public
will be made available for public inspec-
tion and copying in their entirety.
IV.Effective Date
This notice applies to FBARs (Form TD
F 90–22.1) with respect to calendar year
2008 and prior calendar years.
V.Contact Information
For further information regarding the
relief relating to signature authority, con-
tact Terra-Lynn Zentara at (202) 283–7659
(not a toll-free call). For further infor-
mation regarding foreign commingled
funds, contact Joseph Henderson at (202)
622–3446 (not a toll-free call).
Section 51 — Work
Opportunity Tax Credit
Notice 2009–69
PURPOSE
This notice clarifies Notice 2009–28,
2009–24 I.R.B. 1082, published on June
15, 2009. As explained in Notice 2009–28,
§ 51 of the Internal Revenue Code (the
Code) provides for a Work Opportunity
Tax Credit (WOTC) for employers who
hire individuals who are members of tar-
getedgroups.Section1221oftheAmeri-
can Recovery and Reinvestment Tax Act
of 2009 (ARRTA), enacted February 17,
2009, Div. B, Tit. I of Pub. L. No. 111–5,
amended§51toaddtwonewtargeted
groups for purposes of the WOTC. New
§ 51(d)(14) provides that unemployed vet-
erans and disconnected youth who begin
work for an employer during 2009 or 2010
shall be treated as members of a targeted
group for purposes of the WOTC.
Notice 2009–28 sets forth the statutory
definitions of “unemployed veteran” and
“disconnected youth,” and provides guid-
ance on the definition of “disconnected
youth.” With respect to “disconnected
youth,” Notice 2009–28 is being revised to
clarify § 51(d)(14)(B)(ii)(IV), the defini-
tion of “not readily employable by reason
of lacking a sufficient number of basic
skills.”
Section D of Notice 2009–28 is there-
fore revised to read as follows:
For purposes of § 51(d)(14)(B)(ii)(IV),
an individual is not readily employable
by reason of lacking a sufficient num-
ber of basic skills if the individual states
in writing that he or she does not have
a certificate of graduation from a sec-
ondary school or a GED Certificate.
For purposes of § 51(d)(14)(B)(ii)(IV),
an individual also is not readily employ-
able by reason of lacking a sufficient
number of basic skills if the individual
states in writing that he or she has a cer-
tificate of graduation from a secondary
school or a GED Certificate that was
awarded no less than 6 months preced-
ing his or her hiring date and has not
held a job (other than occasionally) or
been admitted to a technical school or
post-secondary school since receiving
the certificate.
This clarifies that an individual who
received a high school diploma or GED
certificate at least six months prior to the
hiring date and who otherwise satisfies
the requirements for a disconnected youth
will not fail to qualify as a disconnected
youth merely becausethe individual has
been employed at times since graduation,
as long as that employment was no more
than occasional.
August 31, 20092612009–35 I.R.B.

TRANSITION RELIEF
Section 51(d)(13) provides that an in-
dividual shall not be treated as a member
of a targeted group unless the employer
obtains certification from a designated lo-
cal agency on or before the day the indi-
vidual begins work that the individual is a
member of a targeted group or completes
a pre-screening notice (IRS Form 8850)
on or before the day the individual is of-
fered employment and submits such no-
tice to the designated local agency to re-
quest certification not later than 28 days
after the individual begins work. Notice
2009–28 provides that any employer who
hires an unemployed veteran or a discon-
nected youth (as defined in § 51(d)(14))
after December 31, 2008, and before July
17, 2009, will be considered to satisfy the
deadline in § 51(d)(13)(A)(ii)(II) if the em-
ployer submits the pre-screening notice to
the designated local agency to request cer-
tification not later than August 17, 2009.
This notice extends the transition relief in
Notice 2009–28. Specifically, under this
notice, any employer who hires an unem-
ployed veteran or disconnected youth (as
defined in § 51(d)(14)) after December 31,
2008, and before September 17, 2009, will
be considered to satisfy the deadline in
§ 51(d)(13)(A)(ii)(II) if the employer sub-
mits the pre-screening notice to the desig-
nated local agency to request certification
not later than October 17, 2009.
EFFECT ON OTHER DOCUMENTS
Notice 2009–28, 2009–24 I.R.B. 1082,
is clarified.
DRAFTING INFORMATION
The principal author of this notice is
Robin Ehrenberg of the Office of Division
Counsel/Associate Chief Counsel (Tax Ex-
empt and Government Entities). However,
other individuals participated in its devel-
opment. For further information regarding
this notice, contact Ms. Ehrenberg at (202)
622–6080 (not a toll-free call).
Special Rules Governing
Eligible Combined Plans
Notice 2009–71
I. PURPOSE
The Treasury Department and the In-
ternal Revenue Service plan to issue guid-
ance relating to eligible combined plans
under § 414(x) of the Internal Revenue
Code (Code). Section 414(x) was added
by section 903(a) of the Pension Protec-
tion Act of 2006, Public Law 109–280,
120 Stat. 780 (PPA ’06), effective for
plan years beginning after December 31,
2009, and amended by section 109(c) of
the Worker, Retiree, and Employer Re-
covery Act of 2008, Public Law 110–458,
122 Stat. 5092 (WRERA). An eligible
combined plan provides a vehicle through
which an employer can maintain both a de-
fined contribution plan and a defined ben-
efit plan on a combined basis, thus reduc-
ing the administrative burdens and costs of
maintaining separate plans. This notice re-
quests comments on issues presented by
§ 414(x) of the Code with respect to eli-
gible combined plans.
II. BACKGROUND
In general
Qualified retirement plans are subject
to various requirements under the Code.
Whether a particular requirement applies,
or how a particular requirement applies,
maydependonwhethertheplanisade-
fined contribution plan or a defined benefit
plan. These requirements include nondis-
crimination with respect to contributions
or benefits under § 401(a)(4), vesting
under §§ 401(a)(7) and 411, survivor an-
nuity requirements under § 401(a)(11),
limits on contributions and benefits un-
der §§ 401(a)(16) and 415, and minimum
funding standards under § 412.
Under § 414(i), a “defined contribution
plan” is a plan that provides for an indi-
vidual account for each participant and for
benefits based solely on the amount con-
tributed to the participant’s account, and
any income, expenses, gains and losses,
and any forfeitures allocated to the partici-
pant’s account. Under § 414(j), a “defined
benefit plan” is any plan that is not a de-
fined contribution plan. Under § 414(k), a
defined benefit plan that provides a ben-
efit derived from employer contributions
based partly on the balance of a partic-
ipant’s separate account is treated as a
defined contribution plan for certain pur-
poses and as a defined benefit plan for
other purposes.
Certain defined contribution plans may
include a qualifiedcash or deferred ar-
rangement under § 401(k). A qualified
cash or deferred arrangement is an ar-
rangement: (1) under which an eligible
employee may elect to have the em-
ployer make payments as contributions
to the plan on behalf of the employee
(referred to as “elective contributions”)
or to make payments directly to the em-
ployee in cash; and (2) which meets certain
other requirements. See § 401(k)(2) and
§ 1.401(k)–1(a)(4)(i) of the Income Tax
Regulations. In some cases, a qualified
cash or deferred arrangement is structured
so that an eligible employee is treated
as having elected to have the employer
make elective contributions in a specified
amount unless the employee elects to re-
ceive the amount directly in cash or to
have the employer make elective contribu-
tions in a different amount (referred to as
an “automatic contribution arrangement”).
Section 701 of PPA ’06 added new
provisions to the Code relating to ap-
plicable defined benefit plans. Under
§ 411(a)(13)(C) of the Code, an “applica-
ble defined benefit plan” is: (1) a defined
benefit plan under which the accrued ben-
efit (or any portion thereof) is calculated
as the balance of a hypothetical account
maintained for the participant or as an ac-
cumulated percentage of the participant’s
final average compensation; or (2) to the
extent provided under regulations, a de-
fined benefit plan (or any portion of such
a plan) that has a similar effect.
Section 6058 generally requires an em-
ployer maintaining a qualified retirement
plan to file an annual return with respect to
the plan. Section 6059 generally requires
the plan administrator of a defined benefit
plan to file an actuarial report with respect
to the plan on a periodic basis. Form 5500,
Annual Return/Report of Employee Bene-
fit Plan, which consists of a primary form
and various schedules, includes the infor-
mation required to be filed under §§ 6058
and 6059, as well as information required
to be reported to the Department of Labor
and the Pension Benefit Guaranty Corpo-
2009–35 I.R.B.262August 31, 2009

ration under the Employee Retirement In-
come Security Act of 1974, as amended,
Public Law 93–406 (ERISA). The plan ad-
ministrator generallysatisfies annual re-
porting requirements with respect to each
of the three agencies by filing the Form
5500.
Code § 414(x)
Section 414(x) of the Code, added by
section 903(a) of PPA ’06 and amended by
section 109(c) of WRERA, provides spe-
cial rules for eligible combined plans.
1
Definitions
Under § 414(x)(2)(A) of the Code, an
“eligible combined plan” is a plan: (1)
that is maintained by an employer that is
a small employer at the time the plan is
established; (2) that consists of a defined
benefit plan and an applicable defined con-
tribution plan; (3) the assets of which are
held in a single trust forming part of the
plan and are clearly identified and allo-
cated to the defined benefit plan and the
applicable defined contribution plan to the
extent necessary for the separate applica-
tion of the Code; and (4) that meets the
benefit, contribution, vesting, and nondis-
crimination requirements under § 414(x).
Section 414(x)(2)(A) also provides that a
“small employer” is generally an employer
(taking into account the rules of § 414(b),
(c), (m), and (o)) that employed an average
of at least 2 but not more than 500 employ-
ees on each business day during the pre-
ceding calendar year and who employs at
least 2 employees on the first day of the
plan year. In the case of an employer that
was not in existence throughout the pre-
ceding calendar year, the determination of
whether the employer is a small employer
is based on the average number of employ-
ees it is reasonably expected the employer
will employ on business days in the current
calendar year. Section 414(x)(7) defines
an “applicable defined contribution plan”
as a defined contribution plan that includes
a qualified cash or deferred arrangement.
Application of qualified plan requirements
to eligible combined plans
Section 414(x)(1) provides that, except
as otherwise provided in § 414(x), the re-
quirements of the Code are applied to a
defined benefit plan or applicable defined
contribution plan that is part of an eligible
combined plan in the same manner as if
each such plan were not a part of the eli-
gible combined plan. Further, in the case
of the termination of both the defined ben-
efit plan and the applicable defined contri-
bution plan forming an eligible combined
plan, the defined benefit plan and the ap-
plicable defined contribution plan must be
terminated separately by the plan admin-
istrator. Under § 414(x)(6)(A), the rules
of § 414(k), which determine the require-
ments applicable to defined benefit pen-
sion plans with separate participant ac-
counts, do not apply to eligible combined
plans.
Minimum benefits and vesting under
defined benefit plan
Under § 414(x)(2)(B), the defined ben-
efit plan that forms part of the eligible
combined plan must provide each partici-
pant with a minimum employer-provided
accrued benefit. The minimum benefit
must be an annual retirement benefit that
is not less than the applicable percentage
of the participant’s final average pay. For
this purpose, the applicable percentage is
the lesser of: (1) 1 percent multiplied by
the participant’s years of service with the
employer or (2) 20 percent. Final average
pay is determined using the period of con-
secutive years (not exceeding five) during
which the participant had the greatest ag-
gregate compensation from the employer.
A special rule applies in the case of an
applicable defined benefit plan that meets
certain interest credit requirements under
§ 411(b)(5)(B)(i). Such a plan is treated as
meeting the minimum benefit requirement
with respect to any plan year if, for the
plan year, each participant receives a min-
imum pay credit to his or her hypothetical
account. The minimum pay credit must be
not less than the percentage of compensa-
tion applicable to the participant in accor-
dance with the following table:
Participant’s Age as of Beginning of Plan Year
Percentage
30 or less2
Over 30 but less than 404
40 or over but less than 50
6
50 or over
8
For purposes of the minimum benefit
rules, years of service are determined un-
der the rules of § 411(a)(4), (5), and (6),
except that the plan may not disregard any
year of service merely because a partic-
ipant makes, or fails to make, any elec-
tive contributions under the qualified cash
or deferred arrangement that is included
in the applicable defined contribution plan
that forms part of the eligible combined
plan.
Under § 414(x)(2)(D), a participant
must be fully vested in his or her em-
ployer-provided accrued benefit under the
defined benefit plan after completion of
three years of service.
Minimum contributions and vesting under
applicable defined contribution plan
Under § 414(x)(2)(C), the applica-
ble defined contribution plan that forms
part of the eligible combined plan must
meet certain contribution requirements.
In particular, the qualified cash or de-
ferred arrangement included in such plan
must constitute an automatic contribution
arrangement. In addition, the employer
must be required to make matching con-
tributions on behalf of each employee
eligible to participate in the qualified cash
or deferred arrangement. To satisfy the
basic matching contribution requirement
1
Similarly, section 903(b) of PPA ’06 amends ERISA to add new section 210(e), which provides special rules for eligible combined plans.
August 31, 20092632009–35 I.R.B.

in § 414(x)(2)(C)(i)(II), matching contri-
butions must be made in an amount equal
to 50 percent of the elective contributions
of the employee to the extent such elec-
tive contributions do not exceed 4 percent
of compensation. Alternatively, the plan
may provide for a different rate of match-
ing contribution, provided that the rate of
matching contribution does not increase as
the participant’s rateof elective contribu-
tion increases, and the aggregate amount
of matching contributions at each rate of
elective contribution is no less than the ag-
gregate amount of matching contributions
that would be provided under the basic
matching contribution requirement. In no
case may the rate of matching contribution
for any elective contribution of a highly
compensated employee at any rate of elec-
tive contribution be higher than the rate
of matching contribution for a nonhighly
compensated employee.
The applicable defined contribution
plan can also provide for nonelective
employer contributions, but nonelective
contributions are not taken into account in
determining whether the matching contri-
bution requirements are met.
Under § 414(x)(2)(D), all participants
must be fully vested in any matching
contributions provided under the applica-
ble defined contribution plan, including
any matching contributions exceeding
required matching contributions. In ad-
dition, a participant must be fully vested
in any nonelective contributions under the
applicable defined contribution plan after
completion of three years of service.
Other benefit and contribution
requirements
Under § 414(x)(2)(E), all contributions
and benefits under the defined benefit
plan and applicable defined contribution
plan forming part of the eligible combined
plan, and all rights and features under each
such plan, must be provided uniformly to
all participants. Under § 414(x)(2)(F), the
minimum benefit and contribution require-
ments applicable to the defined benefit
plan and applicable defined contribution
plan must be met without application of the
permitted disparity rules under § 401(l).
In addition, the defined benefit plan and
applicable defined contribution plan must
meet the nondiscrimination requirements
under § 401(a)(4) and the minimum cover-
age requirements under § 410(b) without
application of the permitted disparity rules
and without being combined with any
other plan.
Nondiscrimination and top-heavy
requirements
Under § 414(x)(3), a qualified cash or
deferred arrangement that is included in
the applicable defined contribution plan
that forms part of an eligible combined
plan and that meets the minimum con-
tribution requirements described above
is treated as meeting the actual deferral
percentage test under § 401(k) on a safe
harbor basis. In addition, in applying
the safe harbor contribution percentage
test for matching contributions under
§ 401(m)(11), the minimum contribution
requirements described above and the
notice requirements described below are
substituted for the otherwise applicable
minimum contribution and notice require-
ments.
Under § 414(x)(4), a defined benefit
plan and applicable defined contribution
plan forming part of an eligible com-
bined plan for any plan year are treated as
meeting the top-heavy requirements under
§ 416.
Automatic contribution and notice
requirements
Under § 414(x)(5), the qualified cash
or deferred arrangement that is included in
an eligible combined plan is treated as an
automatic contribution arrangement if it
meets certain notice and election require-
ments and provides that each employee
eligible to participate in the arrangement
is treated as having elected to make elec-
tive contributions in an amount equal to 4
percent of the employee’s compensation
unless the employee specifically elects not
to have such contributions made or to have
such contributions made at a different rate.
Each employee eligible to participate in
the qualified cash or deferred arrangement
must receive a notice explaining the em-
ployee’s right under the arrangement to
elect not to have elective contributions
made on the employee’s behalf or to have
the contributions made at a different rate.
Each eligible employee must also have a
reasonable period of time after receipt of
the notice and before the first elective con-
tribution is made to make an election. In
addition, within a reasonable period before
any year, each eligible employee must be
given notice of the employee’s rights and
obligations under the arrangement. The
notice must be sufficiently accurate and
comprehensive to apprise the employee of
the employee’s rights and obligations and
must be written in a manner calculated
to be understood by the average eligible
employee.
Reporting requirements
Section 414(x)(6)(B) provides that an
eligible combined plan is treated as a sin-
gle plan for purposes of §§ 6058 and 6059.
III. EFFECTIVE DATE
Section 414(x) is effective for plan
years beginning after December 31, 2009.
It is anticipated that the guidance un-
der consideration in this notice would be
prospective.
IV. COMMENTS REQUESTED
Written comments are requested re-
garding possible issues to be addressed in
guidance under § 414(x).
Written comments should be submitted
by October 15, 2009. Send submissions
to CC:PA:LPD:PR, (Notice 2009–71),
Room 5203, Internal Revenue Service, PO
Box7604,BenFranklinStation,Wash-
ington, D.C. 20044. Comments may also
be hand delivered Monday through Friday
between the hours of 8 a.m. and 4:00 p.m.
to: CC:PA:LPD:PR, (Notice 2009–71),
Courier’s Desk, Internal Revenue Ser-
vice, 1111 Constitution Avenue, N.W.,
Washington DC. Alternatively, comments
may be submitted via the Internet at
notice.comments@irscounsel.treas.gov
(Notice 2009–71). All comments will be
available for public inspection.
DRAFTING INFORMATION
The principal author of this notice is
Natalie Payne, formerly of the Office
of the Division Counsel/Associate Chief
Counsel (Tax Exempt and Government
Entities). For further information regard-
ing this notice, contact Qualified Plans
Branch 1 of the Office of the Division
Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities) at (202)
622–6090 (not a toll-free number).
2009–35 I.R.B.264August 31, 2009

NOTE:
Following is a list of related instructions and forms for filing Form 1042-S Electronically:
•Current paper Instructions for Form 1042-S
•Form 4419 — Application for Filing Information Returns Electronically (FIRE)
•Form8508—RequestforWaiverFromFilingInformation Returns Electronically
•Form 8809 — Application for Extension of Time To File Information Returns
•Publication 515 — Withholding of Tax on Nonresident Aliens and Foreign Entities (for general information and expla-
nation of tax law associated with Form 1042-S)
•Publication 901 — U.S. Tax Treaties
The Internal Revenue Service (IRS), Enterprise Computing Center at Martinsburg (ECC-MTB) encourages filers to make copies
of the blank forms in the back of this publication for future use.These forms can also be obtained by calling 1–800–TAX–FORM
(1–800–829–3676). You can also download forms and publications from the IRS Web Site atw
ww.irs.gov.
IMPORTANT NOTES:
Electronic filing will be the ONLY acceptable method for filing Form 1042-S at
IRS/ECC-MTB. IRS/ECC-MTB offers an Internet connection ath
ttp://fire.irs.govfor
electronic filing. The Filing InformationReturns Electronically (FIRE) System will be
down the week of December 22, 2009 through January 4, 2010 for upgrading. It is not
operational during this time for submissions.In addition, the FIRE System may be down
every Wednesday 3:00 a.m. to 5:00 a.m. EST for maintenance.
The Form 4419 is subject to review beforethe approval to transmit electronically
is granted and may require additionaldocumentation at the request of the IRS.
If a determination is made concerning thevalidity of the documents transmitted
electronically, IRS has the authority to revoke the Transmitter Control Code (TCC)
and terminate the release of the files.
Rev. Proc. 2009–35
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE................................................................................................. 267
SEC. 2. NATURE OF CHANGES—CURRENT YEAR (TAX YEAR2009).................................................. 267
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, ENTERPRISE COMPUTING CENTER AT
MARTINSBURG
....................................................................................... 268
SEC. 4. FILING AND RETENTION REQUIREMENTS................................................................. 269
SEC. 5. VENDOR LIST—PUBLICATION 1582........................................................................ 269
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY
(FIRE)
................................................................................................ 270
SEC.7. DUE DATES................................................................................................ 271
August 31, 20092652009–35 I.R.B.

SEC. 8. VALIDATION OF INFORMATION RETURNS AT IRS SERVICE CENTER........................................ 271
SEC. 9. AMENDED RETURNS...................................................................................... 272
SEC. 10. TAXPAYER IDENTIFICATION NUMBER (TIN)............................................................... 275
SEC. 11. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS.......................................... 275
SEC. 12. PENALTIES ASSOCIATED WITH INFORMATION RETURNS.................................................. 276
SEC. 13. DEFINITION OF TERMS.................................................................................. 276
SEC. 14. STATE ABBREVIATIONS.................................................................................. 278
Part B. Electronic Filing Specifications
SEC. 1. GENERAL................................................................................................. 279
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 280
SEC. 3. TEST FILES............................................................................................... 280
SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 280
SEC. 5. PIN REQUIREMENTS...................................................................................... 281
SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 281
SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 281
SEC. 8. COMMON SUBMISSIONPROBLEMS AND QUESTIONS...................................................... 283
Part C. Record Format Specifications and Record Layouts
SEC. 1. TRANSMITTER “T” RECORD............................................................................... 285
SEC. 2. WITHHOLDING AGENT “W” RECORD...................................................................... 288
SEC. 3. RECIPIENT “Q” RECORD.................................................................................. 291
SEC. 4. RECONCILIATION “C” RECORD........................................................................... 298
SEC. 5. END OF TRANSMISSION “F” RECORD...................................................................... 299
Part D. Extensions of Time and Waivers
SEC. 1. GENERAL — EXTENSIONS................................................................................ 300
SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME ELECTRONICALLY................................... 301
SEC. 3. RECORD LAYOUT — EXTENSION OF TIME................................................................. 302
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................. 303
SEC. 5. FORM 8508, REQUEST FOR WAIVERFROM FILING INFORMATION RETURNS
ELECTRONICALLY
................................................................................... 303
Use this Revenue Procedure to prepare Tax Year2009and prior year information returns for submission to Internal Revenue Service
(IRS) electronically.
This Revenue Procedure is not revised every year. Updates will beprinted as needed in the Internal Revenue Bulletin. General
Instructions for Form 1042-S are revised every year. Be sure to consult current instructions when preparing Form 1042-S.
2009–35 I.R.B.266August 31, 2009

Part A. General
Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue
Procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Enterprise Computing Center — Martinsburg
Attn: Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
Sec. 1. Purpose
.01The purpose of this Revenue Procedure is to provide the specifications for filing Form 1042-S with IRS/ECC-MTB electroni-
cally through the FIRE (Filing Information Returns Electronically) System. This Revenue Procedure must be used to prepare current
and prior year information returnsfiled beginning January 1, 2010, and received by IRS/ECC-MTB by December 31, 2010.
.02Generally, the box names on the paper Form 1042-S correspond with the fields used to file electronically; however, if discrep-
ancies occur, the instructions in this Revenue Procedure govern.
.03This Revenue Procedure supersedes Rev. Proc. 2008–44 published as Publication 1187, Specifications for Filing Form 1042-S,
Foreign Person’s U.S. Source Income Subject to Withholding, Electronically.
.04Refer to Part A, Sec.13, for definitions of terms used in this publication.
.05Specifications for filing Forms W-2, Wage and Tax Statements,electronically are available from the Social Security Admin-
istration (SSA)only. Filers can call 1–800–SSA–6270 to obtain the telephone number of the SSA Employer Service Liaison Officer
for their area.
.06IRS/ECC-MTB doesnotprocess Forms W-2. Forms W-2 must be sent to SSA.IRS/ECC-MTB does, however, process waiver
requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 and requests for an extension of time to
provide the employee copies of Forms W-2.
.07Every withholding agent (defined in Section 13) must file an information return on Form 1042-S to report amounts paid during
the preceding calendar year that is U.S. sourced income. See Publication 515 for additional guidance on what is considered U.S.
sourced income. You must file a Form 1042-Seven if you did not withhold tax because the income was exempt from tax under a U.S.
tax treaty or the Code, including the exemption for income that is effectively connected with the conduct of a trade or business in the
United States, or you released the tax withheld to the recipient. Amounts paid to bona fide residents of U.S. possessions and territories
are not subject to reporting on Form 1042-S if the beneficial owner of the income is a U.S. citizen, national, or resident alien.
Caution: If you are required to file Form 1042-S, you must also file Form 1042, Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons. SeeForm 1042 for more information.
.08The following Revenue Procedures and publications provide moredetailed filing procedures for certain information returns:
(a)Paper Instructions for Form 1042-S.
(b)Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935, W-2G
and 1042-S.
(c)Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated
Tips, Electronically.
(d)Publication 1220, Specifications for Filing Forms 1098, 1099, 3921, 3922, 5498, 8935 and W-2G, Electronically.
(e)Publication 3609, Filing Information Returns Electronically (FIRE).
(f)Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Sec. 2. Nature of Changes—Current Year (Tax Year2009)
Editorial changes have been made throughout this publication. Please read the entire publication carefully.
.01The following telephone number changes:
Toll-free fax number 877–477–0572
International fax number 304–579–4105
TDD Number 304–579–4827 (Telecommunications Device for the Deaf)
.02The formula for determining U.S. Federal Tax Withheld located in Part A, Section 8 .09 was modified.
.03Your file size cannot exceed 899,999 records.
.04Amended transactions must reflect an Amended Code Indicatorin position 810 of the W and Q Records. See Part A, Section
9 for details.
August 31, 20092672009–35 I.R.B.

Sec.3.WhereToFileandHowtoContacttheIRS,Enterprise Computing Center at Martinsburg
.01All information returns filed electronically are processed at IRS/ECC-MTB. General inquiries concerning the filing of 1042-S
Forms should be sent to the following address:
IRS–Enterprise Computing Center — Martinsburg
Attn: 1042-S Reporting
230 Murall Drive
Kearneysville, WV 25430
.02All requests for an extension of time to file information returns with IRS/ECC-MTB or to the recipients, and requests for undue
hardship waivers filed on Form 8508, are sent to the following address:
IRS–Enterprise Computing Center — Martinsburg
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.03The telephone numbers for electronic filing inquiries are:
Information Reporting Program Customer Service Section
TOLL-FREE 1–866–455–7438 or
Outside the U.S. 304–263–8700
email at m
ccirp@irs.gov
304–579–4827 — TDD
(Telecommunication Device for the Deaf)
Fax Machine
Toll-free within the U.S. — 877–477–0572
Outside the U.S. —304–579–4105
Electronic Filing — FIRE System
h
ttp://fire.irs.gov
TO OBTAIN FORMS:
1–800–TAX–FORM (1–800–829–3676)
w
ww.irs.gov— IRS Web Site access to forms and publications.
.04Current paper Instructions for Form 1042-S have been included in the Publication 1187 for your convenience. The Form 1042–T
is used only to transmit Copy A ofpaperForms 1042-S. If filing paper returns, follow the mailing instructions on Form 1042–T and
submit the paper returns to the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
.05Requests for paper Form 1042-S should be made by calling the IRS toll-free number1–800–TAX–FORM (1–800–829–3676)
or via the IRS Web Site atw
ww.irs.gov.
.06Questions pertaining to electronic filing of Forms W-2mustbe directed to the Social Security Administration (SSA). Filers
can call 1–800–772–6270 to obtain the telephone number of theSSA Employer Service Liaison Officer for their area.
.07Filersshould notcontact IRS/ECC-MTB if they have received a penalty notice and need additional information or are re-
questing an abatement of the penalty. A penalty notice contains an IRS representative’s name and/or telephone number for contact
purposes; or, the filer may be instructed to respond in writing to the address provided. IRS/ECC-MTB doesnotissue penalty notices
and doesnothave the authority to abate penalties. For penalty information, refer to the Penalty section of this publication or current
paper Instructions for Form 1042-S.
.08A taxpayer or authorized representative may request a copy of a taxreturn, including Form W-2 filed with a return, by submitting
Form 4506, Request for Copy of Tax Return, to IRS. This form may be obtained by calling1–800–TAX–FORM (1–800–829–3676).
For any questions regarding this form, call 215–516–2000 and select option 1. This is not a toll-free number.
2009–35 I.R.B.268August 31, 2009

.09Electronic Products and Support Services, Information Reporting Branch, Customer Service Section (IRB/CSS), answers elec-
tronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business infor-
mation returns (Forms 1096, 1098, 1099, 5498, 8027, and W-2G).IRB/CSS also answers questions relating to the electronic filing
of Forms 1042-S. Call toll-free 1–866–455–7438 for specific information on 1042-S filing.
Note: The Customer Service Section does not answer tax law questions concerning the requirements for withholding of tax on
payments of U.S. source income to foreign persons under Chapter 3 of the IR Code. If you need such assistance, you may call
215–516–2000 and select option 1 (not a toll-free number) or write to: Philadelphia Internal Revenue Service, International
Section, P.O. Box 920, Bensalem, PA 19020–8518.
Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identifi-
cation numbers are also addressed by IRB/CSS. Assistance is available year-round to payers, transmitters, and employers nation-
wide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Standard Time, by calling toll-free1–866–455–7438or via e-mail at
mccirp@irs.gov. Do not include SSNs or EINs on e-mails since this is not a secure line.The Telecommunications Device for the
Deaf(TDD)toll number is304–579–4827.Call as soon as questions arise to avoid the busy filing seasons. Recipients of information
returns (payees) should continue to contact 1–800–829–1040 with any questions on how to report the information returns data on their
tax returns.
Sec. 4. Filing and Retention Requirements
.01The regulations under section 6011(e)(2)(A) of the Internal Revenue Code provide that any person, including a corporation,
partnership, individual, estate, and trust, who is required to file 250or more information returns must file such returns electronically.
Withholding agents who meet the threshold of 250 or more Forms1042-S are required to submit their information electronically.
Note: Even though filers with less than 250 information returns are not required to submit the information returns electroni-
cally and may submit them on paper, IRS/ECC-MTB encourages filers to transmit those information returns electronically.
.02These requirements apply separately to both originals and amended records filed electronically.
.03All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification
Number (TIN), [Social Security Number (SSN), Employer Identification Number (EIN), Individual Taxpayer Identification Number
(ITIN), or Qualified Intermediary Employer Identification Number (QI-EIN), Withholding Foreign Partnership Employer Identifica-
tion Number (WP-EIN), Withholding Foreign Trust Employer Identification Number (WT-EIN)]. Forexample, if a corporation with
several branches or locations uses the same EIN, the corporation must aggregate the total volume of returns to be filed for that EIN
and apply the filing requirements to each type of return accordingly.
.04The above requirements do not apply if the filer establishes hardship (see Part D, Sec. 5).
.05Current and prior year data must be submitted in separate electronic transmissions. Each tax yearmust be a separate electronic
file.
.06Filers who have prepared their information returns in advance of the due date should submit this information to IRS/ECC-MTB
no earlier than January 1 of the year the return is due.
.07Do not report duplicate information. If a filer submits returns electronically, identical paper documents must not be filed.
Duplicate filing will result in penalty notices being sent to recipients.
.08Withholding agents should retain a copy of the information returns filed with IRS/ECC-MTB or have the ability to reconstruct
the data for at least 3 years from the due date of the returns.
Sec. 5. Vendor List—Publication 1582
.01IRS/ECC-MTB prepares a list of vendors whosupport electronic filing. Publication 1582, Information Returns Vendor List,
contains the names of service bureaus that will produce or submit files for electronic filing. It also contains the names of vendors who
provide software packages for payers who wish to produce electronic files on their owncomputer systems. This list is compiled as a
courtesy and in no way implies IRS/ECC-MTB approval or endorsement.
.02If filers engage a service bureau to prepare files on their behalf, the filers must not also report this data, as it will create a
duplicate filing situation which may cause penalty notices to be generated.
.03The Vendor List, Publication 1582, is updated periodically. The most recent revision is available on the IRS website at
w
ww.irs.gov. For an additional list of software providers, log on towww.irs.govandgototheApproved IRS e-file for Business
Providerslink.
.04A vendor, who offers a software package, or has the capability to electronically file information returns for customers, and who
would like to be included in Publication 1582 must submit a letter or e-mail to IRS/ECC-MTB. The request should include:
August 31, 20092692009–35 I.R.B.

(a)Company name
(b)Address (include city, state, and ZIP code)
(c)Telephone and FAX number (include area code)
(d)E-mail address
(e)Contact person
(f)Website
(g)Type(s) of service provided (e.g.,service bureau and/or software)
(h)Method of filing (only electronic filing is acceptable)
(i)Type(s) of return(s)
Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
.01Transmitters are required to submit Form 4419, Application forFiling Information Returns Electronically (FIRE), to request
authorization to file information returns with IRS/ECC-MTB. A single Form 4419 may be filed. IRS/ECC-MTB encourages transmit-
ters who file for multiple withholding agents or qualified intermediaries to submit one application and to use the assigned Transmitter
Control Code (TCC) for all. The Form 4419 is subject to review before the approval to transmit electronically is granted and may
require additional documentation at the request of the IRS. If a determination is made concerning the validity of the documents trans-
mitted electronically, IRS has the authority to revoke the Transmitter Control Code(TCC) and terminate the release of files.
Note: EXCEPTIONS — An additional Form 4419 is required for filing Forms 1098, 1099, 3921, 3922, 5498, and W-2G and
Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. See back of Form 4419 for detailed
instructions.
.02Electronically filed returns may not be submitted to IRS/ECC-MTB until the application has been approved. Please read the
instructions on the back of Form 4419 carefully. A Form 4419 is included in the Publication 1187 for the filer’s use. This form may
be photocopied. Additional forms may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available at
w
ww.irs.gov.
.03Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digits“22”will be assigned
andincludedinanapprovalletter.TheTCCmustbe coded in the Transmitter “T” Record. If a transmitter uses more than one TCC
to file, each TCC must be reported on a separate electronic transmission. Please make sure you submityour electronic files using the
correct TCC.
.04Ifanyof the information (name, TIN or address) on the Form 4419 changes, please notify IRS/ECC-MTB in writing so the
IRS/ECC-MTB database can be updated. The transmitter should include the TCC in all correspondence.
.05Form 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/ECC-MTB at least 30 days before
the due date of the return(s) for current year processing. This will allow IRS/ECC-MTB the minimum amount of time necessary to
process and respond to applications. Form 4419 may be faxed to IRS/ECC-MTB toll-free within the U.S. at877–477–0572; from out-
side the U.S. at 304–579–4105 (not toll-free.)In the event that computer equipment or software is not compatible with IRS/ECC-MTB,
a waiver may be requested to file returns on paper documents.
.06IRS/ECC-MTB encourages a transmitter who files for multiplewithholding agents to submit one application and to use the
assigned TCC for all withholding agents.
.07If a withholding agent’s files are preparedby a service bureau, it may not be necessary for the withholding agent to submit an ap-
plication to obtain a TCC. Some service bureaus will produce files, code their own TCC on the file, and send it to IRS/ECC-MTB for the
withholding agent. Other service bureaus will prepare electronic files for the withholding agent to submit directly to IRS/ECC-MTB.
These service bureaus may require the withholding agent to obtain a TCC to be coded in the Transmitter “T” Record. Withholding
agents should contact their service bureaus for further information.
.08Once a transmitter is approved to file electronically, it is not necessary to reapply each yearunless:
(a)The withholding agent has discontinued filing electronicallyfor two consecutive years; the withholding agent’s TCC may
have been reassigned by IRS/ECC-MTB. Withholding agents who are aware that the TCC assigned will no longer be used
are requested to notify IRS/ECC-MTB so these numbers may be reassigned;or
(b)The withholding agent’s electronic files were transmitted inthe past by a service bureau using the service bureau’s TCC,
but now the withholding agent has computer equipment compatible with that of IRS/ECC-MTB and wishes to prepare his
or her own files. The withholding agent must request a TCC by filing Form 4419.
.09One Form 4419 may be submitted per TIN. Multiple TCCs will only be issued to withholding agents with multiple TINs. Only
one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Form 1042-S:
Forms 1098, 1099, 3921, 3922, 5498, W-2G, and/or 8027. A separate TCC will be assigned for these forms.
.10Approval to file does not imply endorsementby IRS/ECC-MTB of any computer software or of the quality of tax preparation
services provided by a service bureau or software vendor.
2009–35 I.R.B.270August 31, 2009

Sec.7. Due Dates
.01The due dates for filing paper returns with IRS also applies to electronic filing of Form 1042-S which is on a calendar year
basis.
.02Form 1042-S filed electronically must be submitted to IRS/ECC-MTB on or before March 15.
.03If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on
the next day that is not a Saturday, Sunday, or legal holiday.
.04Statements to recipients must be postmarked on or before March 15.
Sec. 8. Validation of Information Returns at IRS Service Center
.01The accuracy of data reported on Form 1042-S will now be reviewed and validated at the IRS Service Center. All fields
indicated as“Required”in the record layouts in Part Cmustcontainvalid information. If the Service identifies an error, you will
be notified and required to provide correct information.
.02 Know your recipient!See Notice 2006–35, 2006–1 C.B. 708 for know-your-customer rules.
.03The tax rate entered must be a valid tax rate based on the Internal Revenue Code or on a valid treaty article. The valid treaty
rate is based on the recipient’s country of residence for tax purposes. The rate selected must be justified by the appropriate treaty. A
valid Tax Rate Table can be found in the Instructions for Forms 1042-S.
.04The Gross Income amount field must reflect pretax income. The Gross Income amount is the total income paid before any
deduction of tax at source.
.05If a qualified intermediary, withholding foreign partnership, or withholding foreign trust is acting as such, either as a withhold-
ing agent or as a recipient, the TIN reported must be a QI-EIN, WP-EIN, or WT-EIN and must begin with “98”. See definition of QI
in Part A, Section 13 or in the paper Instructions for Form 1042-S.
.06Country Codes used must be valid codes taken from the Country Code Table. Generally, the use of “OC” or “UC” will generate
an error condition. If a recipient is claiming treaty benefits, the Country Code can never be “OC” or “UC”.
.07If a recipient is an “UNKNOWN RECIPIENT” or “WITHHOLDINGRATE POOL”, no address should be present. These are
the only two situations where a street address is not required.
.08A U.S. TIN for a recipient is now generally required, particularly for most treaty benefits. The exceptions are very limited and
are listed in Publication 515 and the current paper Instructions for Form 1042-S.
.09Apply the following formula to determineU.S. Federal Tax Withheld(field positions 359–370 of the “Q” Record). Applying the
formulas will determine what the correct amount of withholding should be. If you withheld differently you must enter the amount you
actually withheld. The U.S. Federal Tax Withheld amount must beadded to Withholding by Other Agents (field positions 371–382)
and the total of the two fields will be reflected in the Total Withholding Credit (field positions 383–394). Also you must ensure the
appropriate indicator is reflected in position 761 (U.S. Federal Tax Withheld Indicator). All field positions described below are in the
“Q” Record.
I
ncomeCodes(15–19)AllotherIncomeCodes
Gross Income Paid (6–17)Gross Income Paid (6–17)
−Withholding Allowance (18–29)
X Tax Rate (42–45)
= Net Income Amount (30–41)=U.S. Federal Tax Withheld (359–370)
X Tax Rate (42–45)
=U.S. Federal Tax Withheld (359–370)
.10The following is how to correctly report an Unknown Recipient. All entries are in the Recipient “Q” Record.
(a)Tax Rate (positions 42–45) must be 3000.
(b)Exemption Code (positions 46–47) is 00.
(c)Recipient Code (positions 92–93) is 20.
(d)Recipient’s Name Line–1 (positions 94–133) must have “UNKNOWN” or “UNKNOWN RECIPIENT”
(e)Recipient’s Name Line–2 (positions 134–173) must be blank.
(f)Recipient’s address (positions 214–337) must be blank.
(g)Recipient’s Country Code (positions 338–339) is UC.
.11When making a payment to an international organization (e.g., United Nations) or a tax-exempt organization under IRC 501(a),
use Country Code “OC”. Use “UC” only when you have an “Unknown Recipient”.
.12When using Exemption Code 4, the Recipient Country of Residence Code for Tax Purposes MUST be a VALID treaty country
(e.g. if tax resident of Northern Ireland use United Kingdom). Do not use Exemption Code 4 unless a reduction or exemption of tax
isbasedonatreatyclaim.
.13Generally, payments under Income Codes 06 and 08 are not exempt from withholding, however, certain exceptions apply. See
the current paper Instructions for Form 1042-S.
August 31, 20092712009–35 I.R.B.

.14If income is from gambling winnings (Income Code 28) or is notspecified (Income Code 50), the tax rate must generally be
30%. This type of income is only exempt from withholding at source ifthe exemption is based on a tax treaty. These treaties are listed
in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.
.15If Income Code 20 (Earnings as Artist or Athlete) is used, the Recipient Code must be 09. Do not use Recipient Code 01
(Individual), 02 (Corporation), or 03 (Partnership). Generally, the tax rate cannot be reduced even if a treaty may apply.
.16When paying scholarship and fellowship grants (Income Code 15), the Recipient’s Country of Residence for Tax Purposes must
be identified and cannot be “OC” or “UC”. Grants that are exempt under Code Section 117 are no longer required to be reported on
Form 1042-S.
Note: Grants that are exempt under Code 117 include only amounts provided for tuition, fees, books, and supplies to a quali-
fied student. Amounts provided for room and board can only be exempted under a tax treaty and must be reported on Form
1042-S whether exempt from tax or not.
.17If a student is receiving compensation (Income Code 19) or a teacher or a researcher isreceiving compensation (Income Code
18), all or part of which is exempted from tax under a tax treaty, the Country of Residence for Tax Purposes must be identified and
cannot be “OC” or “UC”.
Sec. 9. Amended Returns
.01If you filed a Form 1042-S with the IRS and later discovered an error on the filing, you must send an amended 1042-S as soon
as possible.
Note: If any information you correct on Form(s) 1042-S changes the information previously reported on Form 1042, you must
also correct the Form 1042 by filing an amended return.
.02The electronic filing requirement of information returns of 250 or more applies separately to both original and amended returns.
E
X
A
M
P
L
E
If a withholding agent has 100 Forms 1042-S to be amended, they can be filed on paper because they fall
under the 250 threshold. However, if the withholding agent has 300 Forms 1042-S to be amended, they must
be filed electronically because they exceed the 250 threshold. If for some reason a withholding agent cannot
file the 300 amended returns electronically, to avoid penalties, a request for a waiver must be submitted
before filing on paper. If a waiver is approved for original documents, any amended returns for the same
type of return will be covered under this waiver.
.03Amended returns should be filedas soon as possible. Amended returns filed after August 1 may be subject to the maximum
penalty of $50 per return. Amended returns filed by August 1 may be subject to a lesser penalty. For information on penalties,
refer to the Penalty section of the current paper Instructions for Form 1042-S. However, if a withholding agent discovers errors after
August 1, the withholding agent is still required to file amended returns or be subject to a penalty for intentional disregard of the
filing requirements. If a record is incorrect, all fields on that record must be completed with the correct information. Submit amended
returns only for the returns filed in error. Donot submit the entire file. Furnish amended statements to recipients as soon as possible.
Note: Do not include original returns and amended returns on the same electronic file.
.04If filers discover that certain information returns were omitted on their original file, they mustnotcode these documents as
amended returns. The file must be coded and submitted as an original file.
.05Prior year data, original and amended,mustbe filed according to the requirements of this Revenue Procedure. If submitting
prior year amended returns, use the record format for the current year and submit in separate transmission. However, use the actual
year designation of the amended return in Field Positions 2–5 of the “T” Record. A separate electronic transmission must be made
for each tax year.
.06In general, filers should submit amended returns for returns filed within the last 3 calendar years.
.07All paper returns, whether original or amended, must be filed with IRS, Ogden Service Center, P.O. Box 409101, Ogden, UT
84409.
.08The “Q” Record provides a 20-position field (positions 72–91)for the recipient’s account number assigned by the withholding
agent. This number will help identify the appropriate incorrect return if more than one return is filed for a particular payee. This
number should appear on the initial return and on the amended returnin order to identify and process the amended return properly.
Do not enter a TIN in this field.
2009–35 I.R.B.272August 31, 2009

.09The record sequence for filing amended returns is the same as for original returns.
.10Following is a chart showing the steps to be taken for amending Form 1042-S:
Guidelines for Filing Amended Returns Electronically
One transaction is required to makethe following corrections properly.
Error Made on the Original ReturnHow To File the Amended Return
ERRORTYPE1CORRECTION
1.
Original return was filed with one or more of the
following errors:
A.
Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
B.Make a separate “W” Record for each withholding
agent being reported with a Return Type Indicator of
“1” (1 = Amended) in field position 2.Enter a “G”
(Amended Return Indicator) in position 810.
C.
The Recipient “Q” Records must show the correct
record information with a Return Type Indicator of “1”
for amended in field position 2.(See Note 1.)Enter a
“G” (Amended Return Indicator) in position 810.
D.Prepare a separate Reconciliation “C” Record for
each withholding agent (“W” Record) being reported
summarizing the preceding amended “Q” Records.
(a)Incorrect money amount
(b)Incorrect codes and/or check boxes
(c)Incorrect address
(d)Form 1042-S submitted in error — should not
have been submitted
Note 1: If the 1042-S was submitted in error then all
fields must be exactly the same as the original record
exceptthat all money amounts will be zero.
E.The last record on the file will be the End of
Transmission “F” Record.
File layout one step corrections
Transmitter
“T”
Record
Amended
coded
Withholding
Agent “W”
Record
Amended
coded
Recipient “Q”
Record
Amended
coded
Recipient “Q”
Record
Reconciliation
“C”
Record
End of
Transmission
“F” Record
August 31, 20092732009–35 I.R.B.

Guidelines for Filing Amended Returns Electronically
Two (2) separate transactions (files) are required to make the following corrections properly. Follow the directions for both
Transactions 1 and 2. DO NOT use the two step correction process to correct money amounts.
Error Made on the Original ReturnHow To File the Amended Return
ERRORTYPE2CORRECTION
1.
Original “Q” Records were filed with one or more of
the following errors:
Transaction 1:Identify incorrect returns.
A.
Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
B.Make a separate “W” Record for each withholding
agent being reported. The information in the “W”
Record will beexactlythesameasitwasinthe
original submission except for the Return Type
Indicator of “1” (1 = Amended) in field position 2and
the Amended Return Indicator in position 810 must
be a “G”.(See Note 2.)
C.
The Recipient “Q” Records must containexactly the
sameinformation as submitted previously,except,
insert the Amended Return Indicator Code of “1”
in Field Position 2 of the “Q” Records, and enter
“0” (zeros) in all payment amounts.You must enter
the Return Type Indicator of 1 in position 2 and the
Amended Return Indicator of “G” in position 810 of
all “Q” records.(See Note 2.)
(a)No Recipient TIN (SSN, EIN, ITIN, QI-EIN)
(b)Incorrect Recipient TIN
(c)Incorrect Recipient name
(d)Incorrect Recipient name and address
Note 2: The Record Sequence Number will be
different since this is a counter number and is
unique to each file.
D.Prepare a separate Reconciliation “C” Record for each
withholding agent being reported summarizing the
preceding “Q” records.
E.Continue with Transaction 2 to complete the
correction.
*See Note 3.
Transaction 2:Report the correct information.
A.
Make a separate “W” Record for each withholding
agent being reported. The Return Type Indicator must
be “1” in position 2. The Amended Indicator of “C”
must be entered in position 810.
B.The Recipient “Q” Records must show the correct
information. The Return Type Indicator in position 2
must be “1” and the Amended Return Indicator must
be “C”.
D.Prepare a separate Reconciliation “C” Record for each
withholding agent being reported summarizing the
preceding Q records.
Note 3: Step 1 and Step 2 can be included in the
same electronic file.
If you submit separate files for Step 1 and Step 2
each file must have a complete set of “T, W, Q,, C
andF”records.
E.The last record on the file will be the End of
Transmission “F” Record.
2009–35 I.R.B.274August 31, 2009

File layoutstwostep corrections
Transmitter
“T”
Record
Amended
coded
Withholding
Agent “W”
Record
Amended
coded
Recipient “Q”
Record
Amended
coded
Recipient “Q”
Record
Amended
coded
Recipient “Q”
Record
Reconciliation
“C”
Record
Withholding
Agent “W”
Record
Recipient “Q”
Record
Recipient “Q”
Record
Recipient “Q”
Record
Reconciliation
“C”
Record
End of
Transmission
“F”
Record
.11When correcting the Withholding Agent “W” Record follow the two step correction process. When the “W” Record is being
corrected, theneveryRecipient “Q” Record reported under that incorrect “W” record must be amended by zero filling all the amount
fields as described in the Transaction 1 step.
.12For information on when an amended Form 1042 is required, refer to the current Form 1042 Instructions.
Sec. 10. Taxpayer Identification Number (TIN)
.01Section 6109 of the Internal Revenue Code establishes the general requirements under which a person is required to furnish a
U. S. TIN to the person obligated to file the information return.
.02The Withholding Agent must provide its EIN, QI-EIN, WP-EIN orWT-EIN as appropriate, in the “W” Record and “T” Record,
if the Withholding Agent is also the transmitter.
.03ArecipientU.S.TIN(SSN,ITIN,EIN,QI-EIN,WP-EIN,WT-EIN) must be provided on every “Q” Record when:
(a)Tax rate is less than 30% (See the current paper Instructions for Form 1042-S for exceptions)
(b)Income is effectively connected with the conduct of a trade or business in the United States
(c)Recipient claims tax treaty benefits (generally)
(d)Recipient is a Qualified Intermediary
(e)An NRA individual is claiming exemption from withholding on independent personal services
(f)Other situations may apply, see Publication 515
.04In the event the recipient does not have a U.S. TIN, the withholding agent should advise the recipient to take the necessary
steps to apply for one.
.05The recipient’s U.S. TIN and name combination are used to associate information returns reported to IRS/ECC-MTB with
corresponding information on recipients’ tax returns. It is imperative thatcorrectU.S. Taxpayer Identification Numbers (TINs) for
recipients be provided to IRS/ECC-MTB.Do not enter hyphens or alpha characters.Entering all zeros, ones, twos, etc., will have
the effect of an incorrect TIN.
.06The withholding agent and recipient names with associated TINs should be consistent with the names and TINs used on other
tax returns.
Note: A withholding agent must have a valid EIN, QI-EIN, WP-EIN, and/or WT-EIN. It is no longer valid for a withholding
agent to use SSNs and ITINs.
Sec. 11. Effect on Paper Returns and Statements to Recipients
.01Electronic reporting of Form 1042-S eliminates the need to submit paper documents to the IRS.CAUTION: Do not send Copy
A of the paper forms to IRS for any forms filed electronically.This will result in duplicate filing.
.02Withholding agents are responsible for providing statements tothe recipients as outlined in the current paper Instructions for
Form 1042-S. Refer to those instructions for filing Form 1042-S on paper with the IRS and furnishing statements to recipients.
.03Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications
and guidelines in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935,
W-2G and 1042-S.
.04The address for filing paper Forms 1042-S and Form 1042 is: Ogden Service Center, P.O. Box 409101, Ogden, UT 84409. Do
NOTsend paper Forms 1042-S or 1042 to IRS/ECC-MTB.
August 31, 20092752009–35 I.R.B.

Sec. 12. Penalties Associated With Information Returns
.01The following penalties generally apply to the person required to file information returns. The penalties apply to
electronic
filers as well as to paper filers.
.02 Failure To File Correct Information Returns by the Due Date (Section 6721).If you fail to file a correct informati
on return
by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if, you fail t
ofiletimely,
if you fail to include all information required to be shown on a return, or if you include incorrect information on a re
turn. The penalty
also applies if you file on paper when you were required tofile electronically, you report an incorrect TIN or fail to
report a TIN, or
you fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the correct information return. The penalty is:
•$15per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 7 .02); maximum
penalty $75,000 per year ($25,000 for small businesses).
•$30per information return if you correctly file more than 30 daysafter the due date but by August 1; maximum penalty $150,000
per year ($50,000 for small businesses).
•$50per information return if you file after August 1 or you do not file required information returns; maximum penalty $250,000
per year ($100,000 for small businesses).
.03A late filing penalty may be assessed for areplacement file which is not transmitted by the required date. See Part B, Sec. 4
.05, for more information on replacement files.
.04 Intentional disregard of filing requirements.If failure to file a correct information return is due to intentional disregard of
the filing or correct information requirements, the penalty isat least $100 per information return with no maximum penalty.
.05 Failure To Furnish Correct Payee Statements (Section 6722).For information regarding penalties which may apply to
failure to furnish correct payee statements, see Instructions for Form 1042-S.
Sec. 13. Definition of Terms
ElementDescription
Amended ReturnAn amended return is an information return submitted by the transmitter to amend an
information return that was previously submitted to and processed by IRS/ECC-MTB,
but contained erroneous information.
Beneficial OwnerThe beneficial owner of income is, generally, the person who is required under U.S.
tax principles to include the income in gross income on a tax return. For additional
information and special conditions see Definitions in the current paper Instructions
for Form 1042-S.
Employer Identification Number (EIN) A nine-digit number assigned by IRS for Federal tax reporting purposes.
Electronic FilingSubmission of information returnselectronically via the Internet. See Part B of this
publication for specific information on electronic filing.
FileFor purposes of this Revenue Procedure,a file consists of one Transmitter “T” Record
at the beginning of the file, a Withholding Agent “W” Record, followed by the
Recipient “Q” Record (s), a Reconciliation “C” Record summarizing the number
of preceding “Q” Records and total of preceding money fields. Follow with any
additional “W”, “Q”, and “C” Record sequences as needed. The last record on the file
will be the End of Transmission “F” Record. Nothing should be reported after the
EndofTransmission“F”Record.
FilerPerson (may be withholding agent and/ortransmitter) submitting information returns
to IRS.
Filing YearThe calendar year in which the information returns are being submitted to IRS.
Flow-Through EntityA flow-throughentity is a foreign partnership (other than a withholding foreign
partnership) or a foreign simple or grantor trust (other than a withholding foreign
trust). For any payments for which a reduced rate of withholding under an income
tax treaty is claimed, any entity is considered to be a flow-through entity if it is
considered to be fiscally transparent under IRC Section 894 with respect to the
payment by an interest holder’s jurisdiction.
2009–35 I.R.B.276August 31, 2009

ElementDescription
Foreign PersonA foreign person includes a nonresident alien individual, a foreign corporation,
a foreign partnership, a foreign trust, a foreign estate, and any other person who
is not a U.S. person. The term also includes a foreign branch or office of a U.S.
financial institution or U.S. clearing organization, if the foreign branch is a Qualified
Intermediary. Generally, a payment to aU.S. branch of a foreign institution is a
paymenttoaforeignperson.
Gross IncomeGross income includes income from all sources, except certain items expressly
excluded by statute. Gross income is the starting point for computing adjusted gross
income and taxable income.
Individual Taxpayer Identification
Number (ITIN)
A nine-digit number issued by IRS to individuals who are required to have a U.S.
taxpayer identification number for tax purposes but are not eligible to obtain a Social
Security Number (SSN). ITIN may be used for tax purposes only.
Information ReturnThe vehicle for withholding agents to submit required tax information about a
recipient to IRS. For this Revenue Procedure, it is information about a foreign person’s
U.S. source income subject to withholding, and the information return is Form 1042-S.
IntermediaryAn intermediary is a person who acts as a custodian, broker, nominee, or otherwise as
an agent for another person, regardless of whether that other person is the beneficial
owner of the amount paid, a flow-through entity, or another intermediary.
Nonqualified Intermediary (NQI)A Nonqualified Intermediary is a foreign intermediary who is not a U.S. person and
that is not a Qualified Intermediary.
PayerA payer is the person for whom the withholding agent acts as a paying agent pursuant
to an agreement whereby the withholdingagent agrees to withhold and report a
payment.
Presumption RulesThe presumption rules are thoserules prescribed under Chapter 3 and Chapter 61
of the Internal Revenue Code that a withholding agent must follow to determine
the status of a beneficial owner as a U.S. or foreign person when it cannot reliably
associate a payment with valid documentation.
Pro-Rata Basis ReportingIf the withholding agent has agreed that an NQI may provide information allocating
a payment to its account holders under the provisions of Regulations section
1.1441–1(e)(3)(iv)(D), and the NQI fails to allocate the payment in a withholding rate
pool to the specific recipients in the pool, the withholding agent must file a Form
1042-S for each recipient on apro-ratabasis.
Qualified Intermediary (QI)A Qualified Intermediary is a foreign intermediary who is a party to a withholding
agreement with the IRS, in which it agrees to comply with the relevant terms of
Chapters 3 and 61 of the Internal Revenue Code and is in a country with approved
know-your-customer rules. See Notice 2006–35.
Qualified Intermediary Employer
Identification
A nine-digit number assigned by IRS to a QI for Federal tax reporting purposes. A
QI-EIN is only to be used when a QI is acting as a qualified intermediary.
RecipientPerson (nonresident alien individual, fiduciary, foreign partnership, foreign
corporation, Qualified Intermediary, Withholding Rate Pool, or other foreign entity)
who receives payments from a withholding agent as a beneficial owner or as a
qualified intermediary acting on behalf of a beneficial owner. A non-qualified
intermediary cannot be a recipient.
Replacement File
A replacement file is an information return file sent by the filerat the request of
IRS/ECC-MTBbecause of certain errors encountered while processing the filer’s
original submission.
Service BureauPerson or organization with whom the withholding agent has a contract to prepare
and/or submit information return files to IRS/ECC-MTB. A parent company
submitting data for a subsidiary is not considered a service bureau.
August 31, 20092772009–35 I.R.B.

ElementDescription
Social Security Number (SSN)A nine-digit number assigned by Social Security Administration to an individual for
wage and tax reporting purposes.
Special CharacterAny character that isnota numeric, an alpha, or a blank.
Taxpayer Identification Number (TIN)Refers to either an Employer Identification Number (EIN), Social Security Number
(SSN), Individual Taxpayer Identification Number (ITIN), or a Qualified Intermediary
Employer Identification Number (QI-EIN).
Tax YearThe year in which payments were made by a withholding agent to a recipient.
TransmitterRefers to the person or organization submitting file(s) electronically. The transmitter
may be the payer, agent of the payer, or withholding agent.
Transmitter Control Code (TCC)A five-character alpha/numeric number assigned by IRS/ECC-MTB to the transmitter
prior to filing electronically. An application Form 4419 must be filed with
IRS/ECC-MTB to receive this number. Thisnumber is insertedin the Transmitter
“T” Record ( field positions 190–194) of the file andmustbe present before the file
can be processed. Transmitter Control Codes assigned to 1042-S filers will always
begin with“22”.
Unknown RecipientFor this Revenue Procedure,an unknown recipient is arecipient for whom no
documentation has been received by a withholding agent or intermediary or for which
documentation received cannot be reliablyassociated. This includes incomplete
documentation. An unknown recipient is always subject to withholding at the
maximum applicable rate. No reduction of or exemption from tax may be applied
under any circumstances.
VendorVendors include service bureaus that produce information return files on electronic
files for withholding agents. Vendors also include companies that provide software
for those who wish to produce their own electronic files.
Withholding AgentAny person, U.S. or foreign, who has control, receipt, or custody of an amount
subject to withholding or who can disburse or make payments of an amount subject to
withholding. The withholding agent may be an individual, corporation, partnership,
trust, association, or any other entity. Theterm withholding agent also includes, but is
not limited to, a qualified intermediary, a nonqualified intermediary, a withholding
foreign partnership, a withholding foreign trust, a flow-through entity, a U.S. branch
of a foreign insurance company or foreign bank that is treated as a U.S. person, and an
authorized foreign agent. A person may be a withholding agent under U.S. law even
if there is no requirement to withhold from a payment or even if another person has
already withheld the required amount from a payment.
Withholding Foreign Partnership (WP) or
Withholding Foreign Trust (WT)
A foreign partnership or trust that has entered into a withholding or Withholding
Foreign Trust agreement with the IRS in which it agrees to assume primary
withholding responsibility for all payments that are made to it for its partners,
beneficiaries, or owners.
Sec. 14. State Abbreviations
.01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields.
This table provides state and territory abbreviations.
2009–35 I.R.B.278August 31, 2009

StateCodeStateCodeStateCode
AlabamaALKansasKSNo. Mariana IslandsMP
AlaskaAKKentuckyKYOhioOH
American SamoaASLouisianaLAOklahomaOK
ArizonaAZMaineMEOregonOR
ArkansasARMarylandMDPennsylvaniaPA
CaliforniaCAMassachusettsMAPuerto RicoPR
ColoradoCOMichiganMIRhode IslandRI
ConnecticutCTMinnesotaMNSouth Caroli
na
SC
DelawareDEMississippiMSSouth DakotaSD
District of ColumbiaDCMissouriMOTennesseeTN
Federated States of Micronesia FMMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
GeorgiaGANevadaNVVermontVT
GuamGUNew Hampsh
ire
NHVirginiaVA
HawaiiHINew JerseyNJU.S. Virgin IslandsVI
IdahoIDNew MexicoNMWashingtonWA
IllinoisILNew YorkNYWest VirginiaWV
IndianaINNorth CarolinaNCWisconsinWI
IowaIANorth DakotaNDWyomingWY
.02When reporting APO/FPO addresses use the following format:
EXAMPLE:
Recipient NamePVT Willard J. Doe
MailingAddressCompanyF,PSCBox100
167InfantryREGT
Recipient CityAPO (or FPO)
Recipi
ent State
AE, AA,
or AP*
Recipient ZIP Code098010100
*AE is t
he designation for ZIPs beginning with 090–098, AA for ZIP 340, and AP for ZIPs 962–966.
Part B. Electronic Filing Specifications
Note:The FIRE System DOES NOT provide fill-in forms, except forForm 8809, Application for Extension of Time to File Infor-
mation Returns.Filers must program files according to the Record Layout Specifications contained in this publication. For a
list of software providers, log on tow
ww.irs.govand go to theApproved IRS e-file for Business Providerslink. Also, see Part A,
Sec. 5 .03.
Sec. 1. General
.01Electronic filing of Form 1042-S (originals, amended and replacement files) is a reporting method for filers submitting 250 or
more 1042-S Forms. Payers who are under the filing threshold requirement, are encouraged to file electronically.
.02All electronic filing of information returns are received at IRS/ECC-MTB via the FIRE (Filing Information Returns Elec-
tronically) System. To connect to the FIRE System, point your browser tohttp://fire.irs.gov. The system is designed to support the
electronic filing of information returns only.
.03For files submitted on the FIRE System, it is the responsibility of the filer to check the status of your file within 5 business days
to verify the results of your transmission. IRS/ECC-MTB will no longer mail error reports to filers for files that are bad. Information
about the errors including the number of errors, a description and the first occurrence will be provided on the FIRE System. If addi-
tional information is needed to understand the errors, the filer can call toll free 1–866–455–7438 or outside the U.S. at 304–263–8700.
August 31, 20092792009–35 I.R.B.

.04The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain
separate approval to participate in each of them. Only inquiries concerning electronic filing of information returns should be directed
to IRS/ECC-MTB.
.05Files submitted to IRS/ECC-MTB electronically must be in standard ASCII code. Do not send paper forms with the same
information as electronically submitted files. This would create duplicate reporting resulting in penalty notices. See Part C, Record
Format Specifications and Record Layouts.
.06Form 8809, Application for Extension of Time to File Information Returns, is available as a fill-in form via the FIRE System.
If you do not already have a User ID and password refer to Section 7. At the Main Menu, click “Extension of Time Request” and
then click “Fill-in Extension Form”. This option is only used to request an automatic 30-day extension and must be completed by the
due date of the return for each payer requesting an extension. Print the approval page for you records. Refer to Part D for additional
details.
Sec. 2. Electronic Filing Approval Procedure
.01Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned prior to submitting files electronically. Refer
to Part A, Sec. 6, for information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers assign their own userID, password and PIN (Personal Identification Number) and do
not need prior or special approval. See Part B, Sec. 5, for more information on the PIN.
.03If a filer is submitting files for more than one TCC, it is notnecessary to create a separate logon and password for each TCC.
.04For all passwords, it is the user’s responsibility to rememberthe password and not allow the password to be compromised.
Passwords are user assigned and must consist of 8 alpha/numerics characters containing at least 1 uppercase, 1 lowercase, and 1
numeric. FIRE will require you to change your password periodically. Users can change their passwords at any time from the Main
Menu. Prior passwords cannot be used. However, filers who forget their password or PIN, can call attoll-free 1–866–455–7438 or
outside the U.S. at 304–263–8700for assistance.
Sec. 3. Test Files
.01Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to
test hardware and software. If filers wish to submit an electronic test file, itmustbe submitted to IRS/ECC-MTBno earlier than
November 1 of the current year, andno later thanFebruary 15, of the filing year.
.02IRS/ECC-MTB strongly encourages all electronic filers to submit a test. The testfile must consist of a sample of each type of
record:
(a)Transmitter “T” Record
(b)Withholding Agent “W” Record
(c)Multiple Recipient “Q” Records(at least 11 recommended)
(d)Reconciliation “C” Record
(e)End of Transmission “F” Record
.03Use the Test Indicator“TEST”(upper case) in Field Positions 195–198 ofthe “T” Record to show this is a test file.
.04IRS/ECC-MTB will check the file to ensure it meets the specifications of this Revenue Procedure. For current filers, sending a
test file will provide the opportunity to ensure their software reflects all required programming changes. Filers are reminded that not
all validity, consistency, or math error tests will be conducted.
.05Filers who encounter problems while transmitting the electronic test file can contact IRS/ECC-MTBtoll-free at
1–866–455–7438 or outside the U.S. at 304–263–8700for assistance.
.06Within 2–3 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a
valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software
to accept e-mail fromfire@irs.govandirs.e-helpmail@irs.gov. If the file is bad or you have not received an e-mail, within 5 days,
the filer must return tohttp://fire.irs.govto determine what the errors are in the file by clicking on CHECK FILE STATUS.
Sec. 4. Electronic Submissions
.01Electronically filed information may be submitted to IRS/ECC-MTB 24 hours a day, 7 days a week. Technical assistance will
be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Standard Time by callingtoll-free at 1–866–455–7438
or outside the U.S. at 304–263–8700.
.02 The FIRE System will be down during the week of December 22, 2009 through January 4, 2010.This allows
IRS/ECC-MTB to update its systemto reflect current year changes.
2009–35 I.R.B.280August 31, 2009

.03Your file size cannot exceed 899,999 records. If you are sending files larger than 10,000 records electronically, data compression
is encouraged. WinZip and PKZip are theonly acceptable compression packages. IRS/ECC-MTB cannot accept self-extracting zip
files or compressed files containing multiple files. The time required to transmit information returns electronically will vary depending
upon the type of connection to the Internet and if data compression is used.The time required to transmit a file can be reduced by
as much as 95 percent by using compression.
.04Transmitters may create files using self assigned files name(s). Files submitted electronically will be assigned a new unique
file name by the FIRE System. The filename assigned by the FIRE System will consist of submission type (TEST, ORIG [original],
AMEN [amended return],and REPL [replacement]), the filer’s TCC and a four-digit number sequence. The sequence number will
be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 22000, the IRS
assigned filename would be ORIG.22000.0001.Record the filename.This information will be neededby IRS/ECC-MTB to identify
the file, if assistance is required.
.05If a file was submitted timely and is bad, the filer will have up to 60 days from the day the file was transmitted to transmit an
acceptable file. If an acceptable file is not received within 60 days, the payer could be subject to late filing penalties.
.06The following definitions have been provided to help distinguish between an amended return and a replacement:
•Anamended returnis an information return submitted by the transmitter to correct an information return that was previously
submitted to and processed by IRS/ECC-MTB, but contained erroneous information.(See Note.)
Note:Amended returns should only be submitted for records that have been submitted incorrectly, not the entire file.
•Areplacementis an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE System
indicated the original/amended file was bad. After the necessarychanges have been made, the file must be transmitted through
the FIRE System. (See Note.)
Note: Filers should never transmit anything to IRS/ECC-MTB as a “Replacement” file unless the CHECK FILE STATUS
option on the FIRE System indicates the file is bad.
.07The TCC in the Transmitter “T” Record must be the TCC used to transmit the file; otherwise, the file will be considered an
error.
Sec. 5. PIN Requirements
.01User will be prompted to create a PIN consisting of 10 numerics when establishing their initial logon name.
.02The PIN is required each time an ORIGINAL, AMENDED, or REPLACEMENT file is sent electronically and serves as
permission to release the file. It is not needed for a TEST file. An authorized agent/transmitter may enter their PIN, however, the
Withholding Agent is responsible for the accuracy of the returns. The payer will be liable for penalties for failure to comply with filing
requirements. If you forget your PIN, please calltoll-free at 1–866–455–7438 or outside the U.S. at 304–263–8700for assistance.
Sec. 6. Electronic Filing Specifications
.01The FIRE System is designed exclusively for the filing of Forms 1042-S, 1098, 1099, 5498, 8027, and W-2G.
.02A transmitter must have a TCC (see Part A,Sec. 6) before a file can be transmitted.
.03Within 5 days, the results of the electronic transmission willbe e-mailed to you if you provided an accurate e-mail address on
the “Verify Your Filing Information” screen. If you are using e-mailfiltering software, configure your software to accept e-mail from
fire@irs.govandirs.e-helpmail@irs.gov. If the e-mail indicates that your file is bad, you must log into the FIRE System and go to the
CHECK FILE STATUS area of the FIRE System to determine what the errors are in your file.
Sec. 7. Connecting to the FIRE System
.01Point your browser tohttp://fire.irs.govto connect to the FIRE System.
.02Before connecting, have your TCC and TIN available.
.03Your browser must support SSL 128-bit encryption.
.04FIRE Internet Security Technical Standards are:
HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt)
SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake.
SSL 3.0 Specifications (http://wp/netscape.com/eng/ssl3)
TLS 1.0 Specifications (http://www.ief.org/rfc/rfc2246.txt)
August 31, 20092812009–35 I.R.B.

The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
*AES 256-bit (FIPS–197)
*AES 128-bit (FIPS–197)
TDES 168-bit (FIPS–46–3)
**RC4 128-bit
*IRS intends to start offering this sometime during the period of this publication. If you plan to use it, please
contact us to see if it is available.
** IRS intends to drop this non-FIPS algorithm during the period of this publication after the Service starts
offering AES.
First time connection to The FIRE System(If you have logged on previously, skip to Subsequent Connections to the FIRE
System.)
Click“Create New Account”.
Fill out the registration form and click“Submit”.
Enter yourUser ID(most users logon with their first and last name).
Enter and verify yourpassword(the password is user assigned and must be 8 alpha/numerics,
containing at least 1 uppercase, 1 lowercase and1numeric).FIREmayrequireyoutochange
the password once a year.
Click“Create
”.
If you receive the message“Account Created”,click“OK”.
Enter and veri
fy your 10-digit self-assigned PIN (Personal Identification Number).
Click“Submit”.
If you receive the message“Your PIN has been successfully created!”,click“OK”.
Read the bulletin(s) and/or click“Click here to continue”.
S
ubsequentconnectionstotheFIRESystem
Click“Log On”.
Enter yourUser ID(most users logon with their first and last name).
Enter yourpassword(the password is user assigned and is case sensitive).
U
ploadingyourfiletotheFIRESystem
At Menu Options:
Click“Send Information Returns”
Enter yourTCC:
Enter yourTIN:
Click“S
ubmit”.
The syst
em will then display the company name, address, city, state, ZIP Code, telephone
number,
contact and e-mail address. This information will be used to e-mail the transmitter
regard
ing this transmission. Please verify thatyour e-mail address is correct . Update as
approp
riate and/or Click“Accept”.
Click one of the following:
Original File
Amended File
Test
File(This option will only be available November 1 through
Febr
uary 15.)
Replacement File(Click on the file to be replaced.)
Enter your 10-digit PIN.
Click“Submit”.
Click“Browse”to locate the file and open it.
Click“Upload”.
2009–35 I.R.B.282August 31, 2009

Uploadingyourf
iletotheFIRESystem
When the upload is complete, the screenwill display the total bytes received and tell you the name of the file you just
uploaded. Record this information.
If you have more files to upload for that TCC:
Click“File Another?”;otherwise,
Click“Main Menu”.
If you do not receive an e-mail in 5 business days or your e-mail indicates the file is bad, logback into the FIRE System and
click on CHECK FILE STATUS to view the results of your file.
CheckingyourFILESTATUS
At the Main Menu:
Click“Check File Status”.
Enter yourTCC:
Enter yourTIN:
Click“Search”.
If “Results” indicate:
“Good, Not Released”and you agree with the “Count of Payees”, you
are finished with this file. The file will automatically be released after 10
calendar days unless you contact us within this timeframe.
“Good, Released”— File has been released to our mainline processing.
“Bad”—C
orrect the errors and timely resubmit the file as a “replacement”.
“Not yet processed”— File has been received, but we do not have results
available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click onMain Menu.
Click“Log Out”
Close your Web Browser.
Sec. 8
. Common Submission Problems and Questions
.01Pu
blication 1187 is a format document,nota tax law document. Therefore, this publication cannot provide for all possible
repor
ting situations. For any given record entry, it is the responsibility of the filer to make sure that the relevant tax law is applied to
the r
ecord entry being made.
F
ORMA
TERRORS
1. Incorrect TIN indicator in the “W” Record.
Be careful that the correct TIN Indicator is used. A U.S. withholding agent always has an EIN. Only a foreign withholding agent
that has entered into a Qualified Intermediary agreement with the IRS can have a QI-EIN. If the withholding agent is a foreign
company, then a foreign address must be entered in the withholding agent address fields.
2.Bla
nk or invalid information in the Withholding Agent’s name and address fields.
The IR
S error correction process requires that the “W” Record be checked for validity before the“Q” Record can be corrected.
Pleas
e ensure that the withholding agent’s Name, EIN, Street Address, City and State or Country is present along with the
appro
priate Postal or ZIP Code. Withholding Agent’s Name Line–1mustcontain the withholding agent’s name.
August 31, 20092832009–35 I.R.B.

3. Missing Recipient TIN in the “Q” Record.
A Recipient TINmustbe present in order to allow a reduction or exemption from withholding at the 30% tax rate. The only major
exceptions to this rule involve payments of portfolio interest, dividends, and certain royalty payments. If the recipient doesn’t have
a TIN, one must be applied for and provided to the withholding agent before a reduction or exemption of withholding is allowed.
4. Invalid recipient name and address information.
The recipient name entered in Recipient’s Name Line–1 must be the same name shown on the withholding certification document
provided to and retained by the withholding agent. Recipient’s Street Line–1 should only show the official street address. Use
Recipient’s Street Line–2 for additional internal distribution information such as mail stop numbers or attention information.
Follow the instructions for entry of foreign postal codes, cities and countries. Do not input all information in the City field.
Use the appropriate fields and codes.
5. Incorrect use of Recipient Code 20 (Unknown Recipient).
This Recipient Code may be usedonlyif no withholding certification document has been provided to and retained by the
withholding agent, or the withholding certification document provided to and retained has been determined by the withholding
agent to be incomplete or otherwise unreliable. If Recipient Code 20 is used then Recipient Name Line–1 must contain the words
“UNKNOWN RECIPIENT” and the other name and address fields must be blank.
6. Incorrect use of Recipient Code 20 and the Tax Rate and U. S. Tax Withheld fields.
If Recipient Code 20 is used, the Tax Rate and the U.S. Tax Withheld must always be 30%. Exemption Code 04 (treaty
exemption)CANNOT BE USED.
7. Incorrect use of Country Codes in the “Q” Record.
There are 3 places in the “Q” Record where country information must be entered. Generally, the information entered in these three
fields should be consistent. The country list in the Instructions for Form 1042-S is comprehensive.Do notuse any code that isn’t
on the list. Read the instructions for Form 1042-S regarding the use of “OC” and “UC”.Do notuse these two codes under any
circumstance other than those specifically indicated in the Instruction for Form 1042-S.
8. Incorrect reporting of Tax Rates in the “Q” Record.
A valid Tax Rate Table can be found in the Instructions for Forms1042-S. Please refer to table and only use the tax rates listed.
“Blended rates” are not allowed. If a tax rate for a given recipient changes during the year, two “Q” Records must be submitted.
9. Total amounts reported in the “C” Record do not equal the total amounts reported in the “Q” Records.
The total Gross Income andTotal Withholding Creditreported in the “Q” Record must equaltheTotalGrossIncomeandTotal
Withholding Creditreported in the corresponding “C” Record.
10. The following are other major errors associated with electronic filing:
a. Invalid characters. The only valid characters are those characters listed in Note 3 at the beginning of the T, W and Q Records.
b. Q Record Positions 383–394 (Total Withholding Credit) must equal the amounts in Positions 359–370 (U.S. Tax Withheld) and
Positions 371–382 (Withholding By Other Agents).
c. C Record Positions 31–45 must reflect the aggregate of the preceding Q records positions 383–394 (Total Withholding Credit).
d. Q Record Positions 42–45 (Tax Rate) must reflect a valid tax rate.
e. Q Record Positions 46–47 (Exemption Code) must reflect a valid code and the exemption code must be compatible with the
tax rate. For example, if you enter a zero tax (0000) rate in positions 42–45 you must enter the appropriate exemption code of
01–09 in positions 46–47.
NON-FORMATERRORS
1. SPAM filters are not set to receive e-mail fromfire@irs.govandirs.e-helpmail@irs.gov.
If you want to receive e-mails concerning yourfiles, processing results,reminders and notices, setyour SPAM filter to receive
e-mail fromfire@irs.govandirs.e-helpmail@irs.gov.
2009–35 I.R.B.284August 31, 2009

2. Incorrect e-mail provided.
When the “Verify Your Filing Information” screen is displayed, make sure your correct e-mail is displayed. If not, please
update with the correct e-mail.
3. Transmitter does not check the FIRE Systemtodeterminewhythefileisbad.
The results of your file transfer are posted to the FIRE System within five business days. If the correct e-mail address was provided
on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the
results in the e-mail indicate “Good, Released” and you agree with the “Count of Payees”, then you are finished with this file. If
you have any other results, please follow the instructions in the Check File Status option. If the file contains errors, you can get an
online listing of the errors. Date received and number of payee records are also displayed. If the file is good, but you do not want
the file processed, you must contact IRS/ECC-MTB within 10 calendar days from the transmission of your file.
4. Transmitter uses the TCC assigned for filing 1098, 1099, 5498 or W-2G Forms.
Use your Form 1042-S TCC which begins with “22” to transmit your 1042-S file, otherwise, it will be automatically considered
an error.
5. Incorrect file is not replaced timely.
If we have advised you that your file is bad, correct the file and timely resubmit as a replacement. You must submit a good
replacement files within 60 days of the submission date of the original file.
6. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and
send 10 separate compressed files.
7. Transmitter sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send a
replacement or amended file to replace the original/amended/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless CHECK FILE STATUS indicates the file is bad
(5 business days after file was transmitted). If you do not want us to process the file, you must first contact ustoll-free at
1–866–455–7438 or outside the U.S. at 304–263–8700to see if this is possible.
8. Transmitter sends an original file that is good, and thensends an amended file for the entire file even though there are
only a few changes.
The amended file, containing the proper coding, should only contain the records needing correction, not the entire file.
9. File is formatted as EBCDIC.
All files submitted electronicallymust be in standard ASCII code.
10. Transmitter has one TCC number, but is filing for multiple companies, which TIN should be used when logging
into the system to send the file?
When sending the file electronically, youwill need to enter the TIN of the company assigned to the TCC. When you upload the
file, it will contain the TINs for the other companies that you are filing for. This is the information that will be passed forward.
11. Transmitter sent the wrong file, what should be done?
Call us as soon as possibletoll-free at 1–866–455–7438 or outside the U.S. at 304–263–8700.Wemaybeabletostopthefile
before it has been processed.Please do not send a replacement for a file that is marked as a good file.
Part C. Record Format Specifications and Record Layouts
Sec. 1. Transmitter “T” Record
.01This record identifies the entity preparing and transmitting the file. The transmitter and the withholding agent may be the same,
but they need not be.
.02ThefirstrecordofafileMUSTbe a Transmitter “T” Record. The “T” Record must appear on each electronic file; otherwise,
a replacement file may be requested.
.03The “T” Record is a fixed length of 820 positions.
.04All alpha characters entered in the “T” Record must be upper case.
August 31, 20092852009–35 I.R.B.

Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance with these instructions,IRS will contact you to request a replace-
ment file. For those fields not marked Required, a transmittermust allow for the field, but may be instructed to enter blanks
or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 820 positions.
Note 2: A copy of the current paper Instructions for Form 1042-S for this revision of the Publication 1187 is included at the
end of this publication. These instructions should be used for the proper coding of each field in this record where applicable.
The instructions are updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the
most current instructions for Form 1042-S.
Note 3: The only valid characters for electronic filing are alpha, numeric, blank, ampersand (&),hyphen(-),comma(,),apos-
trophe (’ ), forward slash (/), pound sign (#), period (.), and the percent (%). Only the percent [% (used as “in care of”)] is valid
in the first position .Do not use special characters that are unique to a language other than English. Inclusion of any characters
other than those identified as valid in the instructions will result in a “Bad File” status.
Record Name: Transmitter “T” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“T”.
2–5
Tax Year4
Required.Enter year for which income and withholding are being reported.
6–14Transmitter’s
Taxpayer
Identification
Number (TIN)
9
Required.Enter the Taxpayer Identification Number of the Transmitter. This
can be a Employer Identification Number (EIN), Qualified Intermediary Number
(QI-EIN), Withholding Partnership (WP-EIN), or a Withholding Trust (WT-EIN).
DO NOT ENTER blanks, hyphens or alpha characters.
15–54
Transmitter’s Name 40
Required.Enter name of transmitter of file. Abbreviate if necessary to fit
40-character limit. Omit punctuation ifpossible. Left-justify and blank fill.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example:
å=A,æ=A,ü=U,Ø=O,ň=N,etc.
55–94
Transmitter’s
Address
40
Required.Enter full mailing address of the transmitter. This will include number,
street, and apartment or suite number (P.O. Box can be used if mail is not delivered
to street address). Abbreviate as needed tofit 40-character limit. Omit punctuation
if possible. Left-justify and blank fill.
95–114
City20
Required.Enter the city or town (or other locality name) of transmitter. If
applicable, enter APO or FPO only. Left-justify and blank fill.
115–116
State Code2
Required if U.S. Transmitter.Enter only the two-alpha State Code. DO NOT
spell out the state name. See State CodeTable Part A, Sec. 13. Left-justify.
117–118 Province Code2
Required if Foreign CountryCodeis“CA”(Canada).Enter only the two-alpha
character Province Code as shown in the Province Code table.DO NOT spell out
the Province Name. If foreign country other than Canada, blank fill.
Province CodeProvince
ABAlberta
BCBritish Columbia
MBManitoba
NBNew Brunswick
NLNewfoundland & Labrador
NSNova Scotia
NTNorthwest Territories
NUNunavut
ONOntario
PEPrince Edward Island
QCQuebec
SKSaskatchewan
YTYukon Territory
2009–35 I.R.B.286August 31, 2009

Record Name: Transmitter “T” Record
Field
Positions Field TitleLength Description and Remarks
119–120 Country Code2
Required if Foreign Transmitter. If Country Code is present, State Code field
MUST be blank.Enter only the two-alpha Country Code from the Country Code
table.DO NOT spell out the Country Name.
Note: COUNTRY CODES: The list of country codes provided in the current paperInstructions for Form 1042-S includes
all internationally recognized country codes and must be used to ensure the proper coding of the Country Code field. This
list is updated each year as required. Do not enter U.S. in the Country Code field.
121–129 Postal or ZIP Code 9
Required.Enter up to nine numeric characters for all U.S. addresses (including
territories, possessions and APO/FPO). For foreign addresses enter the
alpha/numeric foreign postal code, if applicable. Enter this code in the left most
position and blank fill the remaining positions. Left-justify.
130–169 Contact Name40
Required.Enter the name of the person to contact if any questions should arise
with the transmission. Left-justify.
170–189 Contact Telephone
Number
20
Required.Enter the contact person’s telephone number, and extension, if
applicable. If foreign, provide appropriate codes for overseas calls. Left-justify.
190–194 Transmitter Control
Code (TCC)
5Required.Enter the five-character alpha/numeric TCC assigned ONLY for Form
1042-S reporting. (The first two numbers will always be22.) All alpha characters
must be upper case.
195–198
Test Indicator4
Required if this is a test file.Enter the word “TEST”. Otherwise, enter blanks.
199Prior Year Indicator 1
Required.Enter a “P” only if reporting prior year data; otherwise, enter blank. Do
not enter a “P” for current year information.
200–810 Reserved611Enter blanks.
811–818 Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The record
sequence number for the “T” record will always be “1” (one), since it is the first
record on your file and you can have only one “T” record in a file. Each record,
thereafter, must be incremented by one in ascending numerical sequence,i.e.,2,
3, 4, etc. Right-justify numbers with leading zeroes in the field. For example, the
“T” record sequence number would appear as “00000001” in the field, the first
“W” record would be “00000002”, the first “Q” record, “00000003”, the second
“Q” record, “00000004” and so on until you reach the final record of the file, the
“F” record.
819–820 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Transmitter “T” Record Layout
Record
Type
Tax
Year
Transmitter’s
TIN
Transmitter
Name
Transmitter
Address
CityState Code Province
Code
1
2–5
6–14
15–5455–9495–114115–116
117–118
Country
Code
Postal
or
ZIP
Code
Contact
Name
Contact
Telephone
Number
TCCTest
Indicator
Prior Year
Indicator
Reserved Record
Sequence
Number
Blank or
Carriage
Return
Line Feed
119–120 121–129 130–169170–189190–194
195–198
199200–810 811–818 819–820
August 31, 20092872009–35 I.R.B.

Sec. 2. Withholding Agent “W” Record
.01The “W” Record identifies the Withholding Agent.
.02Enter a “W” Record after the initial “T” Record on the file, followed by the Recipient “Q” Records, and a Reconciliation “C”
Record. Donotreport for a withholding agent if there are no corresponding Recipient “Q” records.
.03Several “W” Records for different Withholding Agents may appear on the same Transmitter’s File.
.04Each “W” Record is a fixed length of 820 positions.
.05All alpha characters entered in the “W” Record must be uppercase.
Note 1: For all fields marked “Required”, the transmittermustprovide the information described under Description and
Remarks. If required fields are not completed in accordance withthese instructions, your file may not process correctly. For
those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in
the indicated field position(s) and for the indicated length. All records have a fixed length of 820 positions.
Note 2: A copy of the current paper Instructions for Form 1042-S for this revision of the Publication 1187 is included at the
end of this publication. These instructions should be used for the proper coding of each field in this record where applicable.
The list of country codes in the instructions includes all recognized country codes and MUST be used for coding. The instruc-
tions are updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the most current
instructions.
Note 3: The only valid characters for electronic filing are alpha, numeric, blank, ampersand (&),hyphen(-),comma(,),apos-
trophe (’ ), forward slash (/), pound sign (#), period (.), and the percent (%). Only the percent [% (used as “in care of”)] is valid
in the first position.Do not use special characters that are unique to a language other than English. Inclusion of any characters
other than those identified as valid in the instructions will result in a “Bad File” status.
Record Name: Withholding Agent “W” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“W”.
2ReturnType
Indicator
1
Required.Enter the one position value below to identify whether the record is
Original or Amended. If submitting a replacement file, use the same indicator as
the file being replaced (e.g., if you are replacing an amended file the indicator
would be 1). Do not enter a blank or alpha character.
Acceptable Values are:
• 0 (Zero) = Original
•1=Amended
3ProRataBasis
Reporting
1
Required.Enter the one position value below to identify if reporting on a Pro
Rata Basis.
Acceptable Values are:
• 0 (Zero) = Not Pro Rata
• 1= Pro Rata Basis Reporting
4–12Withholding
Agent’s EIN
9
Required.Enter the nine-digit Employer Identification Number of the Withholding
Agent. DoNOTenter blanks, hyphens or alpha characters. An EIN consisting of
all the same digits (e.g., 111111111) is not acceptable. DoNOTenter the recipient’s
TIN in this field.
Note: See current paper Instructions for Form 1042-S to determine when a Qualified Intermediary, Withholding Foreign
Partnership, or Withholding Foreign Trust must provide its QI-EIN, WP-EIN or WT-EIN in this field.
2009–35 I.R.B.288August 31, 2009

Record Name: Withholding Agent “W” Record
Field
Positions Field TitleLength Description and Remarks
13Withholding
Agent’s EIN
Indicator
1
Required.Enter the Withholding Agent’s EIN indicator from the following values:
•0=EIN
• 1= QI-EIN, WP-EIN, WT-EIN
• 2= NQI-EIN
Note: Use EIN indicator 1 only if the Withholding Agent’s EIN begins with “98”ANDtheWithholding Agent, Withholding
Trust or Withholding Partnership has enteredinto a withholding agreement with the IRS.
14–53
Withholding
Agent’s Name
Line-1
40
Required.Enter the Withholding Agent’s Name as established when filing for the
EIN or QI-EIN which appears in position4–12 of the “W” Record. Left-justify
and blank fill.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example:
å=A,æ=A,ü=U,Ø=O,ň=N,etc.
54–93
Withholding
Agent’s Name
Line-2
40Enter supplementary withholding agent’s name information; otherwise, enter
blanks. Use this line for additional names (e.g., partners or joint owners), for trade
names, stage names, aliases or titles. Also use this line for “care of” or “via”.
Left-justify and blank fill.See Note 3 at the beginning of the “W” Record.
94–133Withholding
Agent’s Name
Line–3
40See above.
134–173 Withholding
Agent’s Street
Line–1
40
Required.Enter the mailing address of the withholding agent. Street address
should include number, street, and apartment or suite number (or P.O. Box if mail is
not delivered to street address). Abbreviate as needed. Left-justify and blank fill.
174–213 Withholding
Agent’s Street
Line–2
40Enter supplementary withholding agentstreet address information. Otherwise,
blank fill.
214–253
Withholding
Agent’s City
40
Required.Enter the city or town (or other locality name). Enter APO or FPO
only if applicable.Do notenter a foreign postal code in the city field. Left-justify
and blank fill.
254–255
Withholding
Agent’s State Code
2
Required if Withholding Agent has a U.S. address.Enter the two-character State
Code abbreviation. If not a U.S. state, territory or APO/FPO identifiers, blank fill.
Do not use any of the two character Country Codes in the State Code Field.
Note: If the withholding agent has a U.S. address, leave the country code in positions 258–259 blank.
256–257
Withholding
Agent’s Province
Code
2
Required if Foreign CountryCodeis“CA”(Canada).Enter only the two-alpha
character Province Code as shown in the Province Code Table. See “T” record
positions 117–118 for Province Code Table.DO NOT spell out the Province
Name. If foreign country other than Canada, blank fill.
258–259
Withholding
Agent’s Country
Code
2
Required if QI or NQI or other foreign withholding agent.Enter only the
two-alpha Country Code from the Country Code Table.DO NOT spell out the
Country Name.
Note: COUNTRY CODES: The list of country codes provided in the current paperInstructions for Form 1042-S includes
all internationally recognized country codes and MUST be used to ensure the proper coding of the Country Code field.
This list is updated each year as required. Do not enter U.S. in the Country Code field.
260–268 Postal or ZIP Code 9
Required.Enter up to nine numeric characters for all U.S. addresses (including
territories, possessions and APO/FPO). For foreign addresses enter the
alpha/numeric foreign postal code, if applicable. Enter this code in the left most
position and blank fill the remaining positions. Left-justify.
August 31, 20092892009–35 I.R.B.

Record Name: Withholding Agent “W” Record
Field
Positions Field TitleLength Description and Remarks
269–272 Tax Year4
Required.Enter the four-digit year of the current tax year unless you entered a
“P” in the Prior Year Indicator Field of the“T” Record. All recipient “Q” Records
must report payments for this year only. Different tax years may not appear on
the same file.
273–317 Withholding Agent
Contact Name
45Required.Enter the name of the person IRS can contact if questions arise
concerning this filing. Left-justify and blank fill the remaining positions.
318–362 Withholding
Agent’s Department
Title
45Required.Enter the title of the contact person or the dept. which can handle
inquiries concerning this filing. Left-justify and blank fill the remaining positions.
363–382 Contact Telephone
Number and
Extension
20
Required.Enter the telephone number of a person to contact regarding electronic
files. Omit hyphens. If no extension is available, left-justify and fill unused
positions with blanks. If foreign, provide appropriate codes for overseas call.
383Final Return
Indicator
1
Required.Enter the one position value below to indicate whether you will be
filing Forms 1042-S in the future.
• 0 (Zero) = will be filing
• 1= will not be filing
384–809 Reserved426Enter blanks.
810Amended Return
Indicator
1
Required for amended returns only.Enter the appropriate code:
CodeDefinition
GIf this is a one-step transaction amended return or the first of a
two-step transaction amended return
CIf this is the second transaction of a two-step transaction amended
return
BlankIf this is not a return being submitted to amend information already
processed by IRS
Note: Amended C and G coded records must be reported using separate Payer “W” Records. Refer to Part A, Sec. 9, for
specific instructions on how to file amended returns.
Non-coded
records cannot be submitted in an Amended file.
811–818 Record Sequ
ence
Number
8
Required.Enter the number of the record as it appears within your file. The record
sequence number for the “T” record will always be “1” (one), since it is the first
record on your file and you can have only one “T” record in a file. Each record,
thereafter, must be incremented by one in ascending numerical sequence,i.e.,2,
3, 4, etc. Right-justify numbers with leading zeroes in the field. For example, the
“T” record sequence number would appear as “00000001” in the field, the first
“W” record would be “00000002”, the first “Q” record, “00000003”, the second
“Q” record, “00000004” and so on until you reach the final record of the file, the
“F” record.
819–820 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
2009–35 I.R.B.290August 31, 2009

Withholding Agent “W” Record Layout
Record
Type
Return
Type
Indicator
Pro Rata
Basis
Reporting
Withholding
Agent’s EIN
Withholding
Agent’s EIN
Indicator
Withholding
Agent’s
Name
Line-1
Withholding
Agent’s
Name
Line-2
12 34–1213
14–5354–93
Withholding
Agent’s Name
Line-3
Withholding
Agent’s Street
Line-1
Withholding
Agent’s Street
Line-2
Withholding
Agent’s City
Withholding
Agent’s State
Code
Withholding
Agent’s
Province Code
Withholding
Agent’s
Country Code
94–133134–173174–213
214–253254–255256–257258–259
Postal or
ZIP Code
Tax YearWithholding Agent
Contact Name
Withholding Agent’s
Department Title
Contact Telephone
Number and Extension
Final Return
Indicator
260–268269–272273–317318–362363–382383
ReservedAmended Return IndicatorRecord Sequence NumberBlank or Carriage Return
Line Feed
384–809810811–818819–820
Sec. 3. Recipient “Q” Record
.01The “Q” Record contains name and address information for the Recipient of Income, Non-Qualified Intermediary or Flow-
Through Entity if appropriate, Payer, and all data concerning the income paid and tax withheld that is required to be reported under
U.S. law. Each Recipient “Q” Record is treated as if it were a separate Form 1042-S.
.02Since the “Q” Record is restricted to one type of income,one type of exemption code,and one tax rate, under certain circum-
stances it may be necessary to submit more than one “Q” Record for the same recipient. Failure to provide multiple Recipient “Q”
Records when necessary may generate math computation errors during processing. This will result in IRS contacting you for correct
information.
.03Following are some of the circumstances when more than one “Q” Record for a recipient would be required:
(a)Different types of income. For example, Recipient X derived income from Capital Gains (Income Code 09) and Industrial
Royalties (Income Code 10). A separate “Q” Record must be reported for each Income Code.Each “Q” Record must
reflect the Gross Income Paid and any U.S. Federal Taxes withheld by you or any other withholding agent pertaining to
that Income Code.
(b)Change in Country Code during the year. For example, the Withholding Agent received notification via Form W–8BEN
that the recipient’s country of residence for tax purposes changed from country X to country Y. A separate “Q” Record must
be reported for each Country Code providing Gross Income Paid, Tax Rate,anyU.S. Federal Tax Withheldby you or any
other withholding agentand Exemption Code, if any. The amounts reported must be based on each country.
(c)Change in a country’s tax treaty rate during the year. For example, effective April 1, countryX changes its tax treaty rate
from 10% to 20%. A separate “Q” Record must be reported foreach of the tax rates. Provide the Gross Income Paid, Tax
Rate, andanyU.S. Federal Tax Withheldby you or any other withholding agent undereach tax rate.
.04All recipient “Q” Records for a particular Withholding Agent must be written after the corresponding Withholding Agent “W”
Record, followed by a Reconciliation“C” Record, and before the “W” Record for another Withholding Agent begins.
.05All alpha characters entered inthe “Q” Record must be upper case.
.06The “Q” Record is a fixed length of 820 positions.
.07Report income and tax withheld in whole dollars only. Round up or down as appropriate. To round off amounts to the nearest
whole dollar, drop amounts under 50 cents and increase to the next whole dollar amounts of 50 to 99 cents. If you have to add two or
more amounts to figure the amount to be reported, include cents when adding and only round off the total figure to be reported.DO
NOTenter cents.
August 31, 20092912009–35 I.R.B.

Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance with these instructions,IRS will contact you to request a replace-
ment file. For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks
or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 820 positions.
Note 2: A copy of the current paper Instructions for Form 1042-S for this revision of the Publication 1187 is included at the
end of this publication. These instructions should be used for the proper coding of each field in this record where applicable.
The list of country codes in the instructions includes all recognized country codes and MUST be used for coding. The instruc-
tions are updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the most current
instructions.
Note 3: The only valid characters for electronic filing are alpha, numeric, blank, ampersand (&),hyphen(-),comma(,),apos-
trophe (’ ), forward slash (/), pound sign (#), period (.), and the percent (%). Only the percent [% (used as “in care of”)] is valid
in the first position.Do not use special characters that are unique to a language other than English. Inclusion of any characters
other than those identified as valid in the instructions will result in a “Bad File” status.
Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“Q”.
2ReturnType
Indicator
1
Required.Enter the one position value below to identify whether the record is
Original or Amended. If submitting a replacement file, use the same indicator as the
file being replaced (e.g., if you are replacing an amended file the indicator would be
1). Must be the same value as in the “W” Record. Values are:
• 0 (Zero) = Original
• 1= Amended
3Pro Rata Basis
Reporting
1
Required.Enter the one position value below to identify whether reporting Pro
Rata Basis. Must be the same value as in the “W” Record. Values are:
• 0 (Zero) = Not Pro Rata
•1=ProRataBasisReporting
4–5
Income Code2
Required.Enter the two-position value EXACTLY as it appears from the income
code table. The Income Code must accurately reflect the type of income paid.DO
NOTenter blanks or 00 (zeroes).
Note: Refer to the current paper Instructions for Form 1042-S for more information.
6–17Gross Income12
Required.Enter the gross income amount in whole dollars only, rounding to the
nearest dollar(do not enter cents). For example, report $600.75 as 000000000601.
An income amount of zero cannot be shown. Numeric only, right-justify and zero
fill.
Note: Do not report negative amounts in any amount field.
18–29Withholding
Allowance
12
Used with Income Codes 15 through 19 ONLY.Enter the withholding allowance
amount in whole dollars only, rounding to the nearest dollar(do not enter cents).
Numeric only, right-justify and zero fill. Otherwise, enter blanks.
30–41Net Income12
Required if Dollar Amount is Enteredin Withholding Allowance Field.Enter
the net income in whole dollars only, rounding to the nearest dollar(do not enter
cents). An amount other than zeromustbe shown. Numeric only, right-justify
and zero fill. Otherwise, enter blanks.
2009–35 I.R.B.292August 31, 2009

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
42–45
Tax Rate4
Required.Enter the correct Tax Rate applicable to the income in gross income
field or net income field, as appropriate. Enter the Tax Rate as a 2-digit whole
number and 2-digit decimal (e.g., Enter 27.50 % as 2750, 15% as 1500 or 7% as
0700). See Note below.
Note: The correct Tax Rate must be entered, even if withholding was at a lesser rate. See the current paper Instructions
for Form 1042-S.
46–47Exemption Code2
Required. Read Carefully.
•If the tax rate entered is 0%, enterthe appropriate exemption code
“01”through “09” from the current paper Instructions for Form 1042-S.
•If the tax rate entered is 1% through 30%, enter “00”.
•
If the tax rate
entered is greater than 30%, blank fill.DO NOTenter
“00”.
See the curren
t paper Instructions for Form 1042-S for circumstances under which
Exemption Cod
e“99”mustbeused.
Note: If an incorrect amount of tax was withheld, report the amount that was actually withheld and use the correct
tax rate in field positions 42–45.
48–49Recipient’s
Country of
Residence Code
for Tax Purposes
2
Required.Enter the two-character CountryCode for which the recipient is a
resident for tax purposes and on which the tax treaty benefits are based, whether or
not you are applying a tax treaty benefit tothis payment. The rate of tax withheld is
determined by this code.
Note: Do not e
nter U.S. in the Country Code field. Enter “OC” (other country) o
nlywhen the country of residence does
not appear o
n the list or the payment is made to an international organization.IfyouaremakingapaymenttoaQIorQI
withholdin
g rate pool, enter the country code of the QI.
50–59
Reserved10Enter blank
s
60–71Amount Repaid12This field should be completed only if:
•You repaid a recipient an amount that was over-withheld and you are
going to reimburse yourself by reducing, by the amount of tax actually
repaid, the amount of any deposit made for a payment period in the
calendar year following calendar year of withholding. Otherwise, enter
zeros.
72–91Recipient Account
Number
20Enter the account number assigned by the withholding agent to the recipient.Do
notenter the recipient’s U.S. or foreign TIN. If account numbers are NOT assigned,
then blank fill. This field may contain numeric, alpha characters, blanks or hyphens.
Left-justify and blank fill.
92–93Recipient Code2
Required.Enter the appropriate Recipient Code. Refer to the list of appropriate
codes in the current paper Instructionsfor Form 1042-S. No other codes or values
are valid.
Note: If r
ecipient code “20” is used then Recipient’s Name Line–1 must be “UNKNOWN” or “UNKNOWN RECIPIENT”
and Recip
ient’s Name Lines 2 and 3 must be BLANK. The tax rate must be 30%.
94–133Recipien
t’s Name
Line–1
40
Required.Provide the complete name of the recipient. If the recipient has a U.S.
TIN, enter the name as established when applying for the TIN. If recipient code “20”
is used then “UNKNOWN” or “UNKNOWN RECIPIENT” must be entered and
Recipient’s Name Lines 2 and 3 must be blank. See current paper Instructions for
Form 1042-S for specifics on “UNKNOWN RECIPIENT” and “WITHHOLDING
RATE POOL”.SeeNote3atthebeginningofthe“Q”Record.
Note 1: A Non-Qualified Intermediary (NQI) can NEVER be entered as the recipient.
August 31, 20092932009–35 I.R.B.

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
Note 2: Do not use special characters in names or addresses that are unique to a language other than English. For
example: å = A, æ = A,ü=U,Ø=O,ň=N,etc.
134–173 Recipient’s Name
Line-2
40Enter supplementary recipient name information including titles; otherwise, enter
blanks. Use this line for additional names (e.g., partners or joint owners), for trade
names, stage names, aliases or titles. Also use this line for “care of”, “Attn.” or
“via”.SeeNote3atthebeginningofthe“Q”Record.
174–213 Recipient’s Name
Line-3
40See above.
214–253
Recipient’s Street
Line-1
40
Required.Enter the mailing address of the recipient. Street address should include
number, street, apartment, or suite number (or P.O. Box if mail is not delivered to
street address). Abbreviate as needed. Left-justify and blank fill.SeeNote3atthe
beginning of the “Q” Record.
254–293
Recipient’s Street
Line-2
40Enter supplementary recipient street address information. If a P.O. Box is used in
addition to a street address enter it here; otherwise, left-justify and blank fill.
294–333 Recipient’s City40
Required.Enter the city or town (or otherlocality name). Enter APO or FPO
only, if applicable. Do not enter a foreign postal code in the city field. Left-justify
and blank fill.
334–335
Recipient’s State2
Required if U.S. address.Enter the two-character State Code abbreviation. If no
U.S. state, territory or APO/FPO identifier is applicable then blank fill.Do not use
anyofthetwocharacter Country Codes in the State Code Field.
Note: If the recipient has a U.S. address, leave the provincecode in positions 336–337 and country code in positions
338–339 blank.
336–337 Recipient’s
Province Code
2
Required if Recipient Country Code in positions 338–339 is “CA”.Enter only
the two-alpha character Province Code as shown in the Province Code Table. See
“T” record positions 117–118 for Province Code Table.DO NOT spell out the
Province Name. If foreign country other than Canada, blank fill.
338–339 Recipient’s
Country Code
2
Required if the recipient has a foreign address.Enter the two-character Country
Code abbreviation.
Note 1: If the state code is entered in positions 334–335, leave this field blank.
Note 2: COUNTRY CODES: The list of country codes provided in the current paper Instructions for Form 1042-S
includes all internationally recognized country codes and MUST be used to ensure the proper coding of the Country Code
field. This list is updated each year as required. If you aremaking a payment to a QI, enter the country code of the QI.
Note 3: Enter “UC” (unknown country) o
nlyif the payment is to an unknown recipient.
340–348 Postal or ZIP Code 9
Required.Enter up to nine numeric characters for all U.S. addresses (including
territories, possessions and APO/FPO). For foreign addresses enter the
alpha/numeric foreign postal code, if applicable. Enter this code in the left most
position and blank fill the remaining positions. Left-justify.
349–357
Recipient’s U.S.
TIN
9
Enter the recipient’s nine-digit U.S. Taxpayer Identification Number (TIN).DO
NOTenter hyphens, alpha characters or TINS consisting of all the same digits (e.g.,
111111111 or 999999999) as these are not valid TINs. If TIN is not required under
regulations, blank fill.
Note: U.S. TINs are now required formost recipients. See current paper Instructions for Form 1042-S.
2009–35 I.R.B.294August 31, 2009

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
358
Recipient’s U.S.
TIN Type
1
Required.Enter the recipient’s U.S. TIN type indicator from the following values:
• 0 (Zero) = No TIN required
•1=SSN/ITIN
•2=EIN
• 3= QI-EIN, WP-EIN, WT-EIN
See current paper Instructions for Form 1042-S for when a TIN is not required.
Note: Use EIN indicator 3 only if the Withholding Agent’s EIN begins with “98” A
NDthe Withholding Agent, Withholding
Trust or Withholding Partnership has enteredinto a withholding agreement with the IRS.
359–370
U.S. Tax Withheld 12
Required.Enter the U.S. Federal tax withheld by you. Enter the amount in whole
dollars, rounding to the nearest dollar(do not enter cents). For example, report
$600.25 as 000000000600. Numeric only, right-justify and zero fill. If there was no
withholding, zero fill.
371–382 Withholding By
Other Agents
12
Required.If you are a withholding agent reporting Form 1042-S information
that has already been subject to withholding by another withholding agent, enter
the amount withheld by the other agent. Enter the amount in whole dollars,
rounding to the nearest dollar(do not enter cents). For example, report $600.25
as 000000000600. Numeric only, right-justify and zero fill.If there was no
withholding, zero fill.
383–394 Total Withholding
Credit
12
Required.Enter the aggregate amount of U.S. Federal tax withheld by you and
any other withholding agent in whole dollars, rounding to the nearest dollar(do
not enter cents). For example, report $600.25 as 000000000600. Numeric only,
right-justify and zero fill.If there was no withholding, zero fill.
Note: If the Total Withholding Credit, (aggregate amounts of U.S. Federal Tax Withheld and Withholding By Other
Agents) was either under or over reported, see Field Positions 761 of the “Q” Record.
395–400
Reserved6Enter blanks.
401–440 NQI/FLW-
THR/PTP Name
Line-1
40Provide the complete name of the NQI/FLW-THR or PTP Entity. It is very
important that the complete name of the NQI/FLW-THR or PTP entity be provided.
Left-justify and blank fill.SeeNote3atthebeginning of the “Q” Record.
Note 1: If you are a nominee that is the withholding agent under Code Section 1446, enter the Publicly Traded
Partnership’s (PTP) name and other information in the NQI/FLW-THR fields; positions 401–666.
Note 2: All NQI/FLW-THR fields are REQUIRED if the NQI/FLW-THR entity is involved in the payment structure
WITH THE EXCEPTION OF THE NQI/FLW-THR TIN.
441–480 NQI/FLW-
THR/PTP Name
Line-2
40Enter supplementary information; otherwise, enter blanks. Use this line for
additional names (e.g., partners or joint owners), for trade names, stage names,
aliases or titles. Also use this line for “care of” or “via”.See Note 3 at the
beginning of the “Q” Record.
481–520
NQI/FLW-
THR/PTP Name
Line-3
40See above.
521–522
Reserved2Enter blanks.
523–562
NQI/FLW-
THR/PTP Street
Line-1
40Enter the mailing address of the NQI/FLW-THR or PTP entity. Street address
should include number, street, apartment, or suite number (or P.O. Box if mail is not
delivered to street address). Abbreviate as needed. Left-justify and blank fill.
563–602
NQI/FLW-
THR/PTP Street
Line-2
40Enter supplementary NQI/FLW-THR orPTP entity street address information;
otherwise, blank fill.
August 31, 20092952009–35 I.R.B.

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
603–642 NQI/FLW-
THR/PTP
City
40Enter the city or town (or other locality name). Left-justify and blank fill.
643–644 NQI/FLW
THR/PTP State
Code
2Enter the two-alpha character state code (see table Part A, Sec. 13). If a state code
or APO/FPO is not applicable then blank fill.
645–646
NQI/FLW-
THR/PTP Province
Code
2Enter the two-alpha character Province Code abbreviation, if applicable. See “T”
Record positions 117–118.
647–648 NQI/FLW-
THR/PTP Country
Code
2Enter the two-character Country Code abbreviation, where the NQI/FLW-THR or
PTP is located. Enter blanks if theNQI/FLW-THR or PTP has a U.S. address.
649–657
NQI/FLW-
THR/PTP Postal
Code or ZIP Code
9Enter the alpha/numeric foreign postal code or U.S. ZIP Code for all U.S. addresses
including territories, possessions andAPO/FPO.Enterthecodeintheleftmost
position and blank fill the remaining positions.
658–666
NQI/FLW-
THR/PTP U.S.
TIN
9Enter the NQI/FLW-THR or PTP nine-digit U.S. Taxpayer Identification Number
(TIN), if any. Do NOT enter hyphens or alpha characters.
667–706 Payer’s Name40Enter the name of the Payer of Income if different from the Withholding Agent.
Abbreviate as needed. If Withholding Agent and Payer are the same, blank fill.
707–715
Payer’s U.S. TIN9Enter the Payer’s U.S. Taxpayer Identification Number if there is an entry in the
Payer Name Field; otherwise, leave blank.
716–727 State Income Tax
Withheld
12If State Tax has been withheld, enter that amount, in whole dollars (do not enter
cents). Right-justify and zero fill. If no entry, zero fill.
Note: This amount is not included in the U.S. Federal Tax fields.
728–737 Payer’s State Tax
Number
10Enter the employer’s state I.D. number if assigned by the state. Otherwise,
left-justify and blank fill.
738–739 Payer’s State Code 2Enter the two-character State Code abbreviation.
740–760 Special Data
Entries
21This field may be used for the filer’s own purposes, (e.g., Do Not Mail). If this
field is not used, enter blanks.
761U.S. Federal Tax
Withheld Indicator
1
Required.Indicate if the U.S. Federal tax withheld was correct or incorrect using
the following values:
• 0= Correctly reported
•1=Overwithheld
• 2= Under withheld
Note 1: Please refer to Total Withholding Credit positions 383–394.
762–783 Recipient’s Foreign
Tax I.D. Number
22Enter the recipient’s identifying number. Use only characters listed in Note 3 at the
beginning of the “Q” Record. Left-justify and blank fill.
784–809 Reserved27Enter blanks.
2009–35 I.R.B.296August 31, 2009

Record Name: Recipient “Q” Record
Field
Positions Field TitleLength Description and Remarks
810Amended Return
Indicator
1
Required for amended returns only.Enter the appropriate code:
CodeDefinition
GIfthisisaone-s
tep transaction amended return or the first of a two-step
transaction am
ended return
CIf this is the second transaction of a two-step transaction amended
return
BlankIf this is not a r
eturn being submitted to amend information already
processed by IR
S
Note: Amended C and G coded records must be reported using separate Payer “W” Records. Refer to Part A, Sec. 9, for
specific instructions on how to file amended returns.
Non-coded records cannot be submitted in Amended files.
811–818 Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The record
sequence number for the “T” record will always be “1” (one), since it is the first
record on your file and you can have only one “T” record in a file. Each record,
thereafter, must be incremented by one in ascending numerical sequence,i.e.,2,3,
4, etc. Right-justify numbers with leading zeroes in the field. For example, the
“T” record sequence number would appear as “00000001” in the field, the first
“W” record would be “00000002”, the first “Q” record, “00000003”, the second
“Q” record, “00000004” and so on until you reach the final record of the file, the
“F” record.
819–820 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Recipient “
Q” Record Layout
Record
Type
Return
Type
Indicator
Pro Rata
Basis
Reporting
Income
Code
Gross
Income
Withholding
Allowance
Net
Income
Tax Rate Exemption
Code
123
4–5
6–1718–2930–41
42–45
46–47
Recipient’s
Country of
Residence
Code for Tax
Purposes
ReservedAmount
Repaid
Recipient
Account
Number
Recipient
Code
Recipient’s
Name Line-1
Recipient’s
Name Line-2
Recipient’s
Name Line-3
48–49
50–59
60–7172–9192–9394–133134–173174–213
Recipient’s
Street Line-1
Recipient’s
Street Line-2
Recipient’s
City
Recipient’s
State
Recipient’s
Province
Code
Recipient’s
Country
Code
Postal or
ZIP Code
Recipient’s
U.S. TIN
214–253254–293
294–333
334–335
336–337338–339340–348
349–357
August 31, 20092972009–35 I.R.B.

Recipient’s
U.S. TIN
Type
U.S. Federal
Tax
Withheld
Withholding
By Other
Agents
Total
Withholding
Credit
ReservedNQI/FLW-
THR/PTP
Name Line-1
NQI/FLW-
THR/PTP
Name Line-2
NQI/FLW-
THR/PTP
Name Line-3
358359–370
371–382383–394
395–400
401–440441–480
481–520
ReservedNQI/FLW-
THR/PTP
Street Line-1
NQI/FLW-
THR/PTP
Street Line-2
NQI/FLW-THR
/PTP
City
NQI/FLW-
THR/PTP
State Code
NQI/FLW-
THR/PTP Province
Code
521–522523–562563–602
603–642643–644
645–646
NQI/FLW-THR/PTP
Country Code
NQI/FLW-THR/PTP
Postal Code or ZIP
Code
NQI/FLW-THR/PTP
U.S. TIN
Payer’s
Name
Payer’s
U.S.
TIN
State Income
Tax Withheld
647–648
649–657658–666
667–706
707–715
716–727
Payer’s State
Tax Number
Payer’s State CodeSpecial
Data Entries
U.S. Federal Tax
Withheld Indicator
Recipient’s Foreign
Tax I.D. Number
728–737738–739740–760761762–783
ReservedAmended Return IndicatorRecordSequence NumberBlank or Carriage Return
Line Feed
784–809810811–818819–820
Sec. 4. Reconciliation “C” Record
.01The “C” Record is a fixed record length of 820 positions and all positions listed arerequired.The “C” Record is a summary
of the number of “Q” Records for each Withholding Agent, Gross Amount Paid, and TotalWithholding Credit.
.02This record will be written after the last “Q” Record filed for a given withholding agent. For each “W” Record and group of
“Q” Records on the file, there must be a corresponding “C” Record.
.03All alpha characters entered inthe “C” Record must be upper case.
.04The “C” Record is a fixed length of 820 positions.
Record Name: Reconciliation “C” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“C”.
2–9Total “Q” Records 8
Required.Enter the total number of “Q” Records for this withholding agent.
Right-justify and zero fill.Do not enter all zeros. For example, 53 “Q” records are
entered as 00000053. See Part A, Sec. 4, Filing and Retention Requirements.
10–15
Blank6Enter blanks.
16–30Total Gross Amount
Paid
15Required.Enter the total gross income amount in whole dollars(do not enter
cents.)For example report $600.00 as 000000000000600. An income amount other
than zero must be shown. Right-justify and zero fill.
2009–35 I.R.B.298August 31, 2009

Record Name: Reconciliation “C” Record
Field
Positions Field TitleLength Description and Remarks
31–45
TotalWithholding
Credit
15
Required.Enter the total aggregate amount of tax withheld by you and any other
withholding agent. This is the aggregate total amounts from the fields U.S. Federal
Tax Withheld and Withholding By Other Agents. Enter the amount in whole
dollars(do not enter cents.)For example report $600.00 as 000000000000600.
Right-justify and zero fill.
46–810Reserved
765
Enter blanks.
811–818 Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The record
sequence number for the “T” record will always be “1” (one), since it is the first
record on your file and you can have only one “T” record in a file. Each record,
thereafter, must be incremented by one in ascending numerical sequence,i.e.,2,
3, 4, etc. Right-justify numbers with leading zeroes in the field. For example, the
“T” record sequence number would appear as “00000001” in the field, the first
“W” record would be “00000002”, the first “Q” record, “00000003”, the second
“Q” record, “00000004” and so on until you reach the final record of the file, the
“F” record.
819–820 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Reconciliation “C” Record Layout
Record
Type
Total “Q”
Records
BlankTotal Gross
Amount
Paid
Total
Withholding
Credit
ReservedRecord
Sequence
Number
Blank or
Carriage
Return Line
Feed
12–9
10–15
16–30
31–45
46–810811–818819–820
Sec. 5. End of Transmission “F” Record
.01The “F” Record is a fixed record length of 820 positions and all positions listed arerequired. The “F” Record is a summary
of the number of withholding agents in the entire file.
.02This record will be written after the last “C” Record of the entire file. End the file with an End of Transmission “F” Record.
No data will be read after the “F” Record. Only a “C” Record may precede the “F” Record.
.03All alpha characters entered in the “F” Record must be upper case.
.04The “F” Record is a fixed length of 820 positions.
Record Name: End of Transmission “F” Record
Field
Positions Field TitleLength Description and Remarks
1Record Type1
Required.Enter“F”.
2–4Withholding Agent
Count
3
Required.Enter the total number of withholding agents on this file. This count
must be the same as the total number of “W” records. Right-justify and zero fill.
5–810
Reserved806Enter blanks.
August 31, 20092992009–35 I.R.B.

Record Name: End of Transmission “F” Record
Field
Positions Field TitleLength Description and Remarks
811–818 Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The record
sequence number for the “T” record will always be “1” (one), since it is the first
record on your file and you can have only one “T” record in a file. Each record,
thereafter, must be incremented by one in ascending numerical sequence,i.e.,2,
3, 4, etc. Right-justify numbers with leading zeroes in the field. For example, the
“T” record sequence number would appear as “00000001” in the field, the first
“W” record would be “00000002”, the first “Q” record, “00000003”, the second
“Q” record, “00000004” and so on until you reach the final record of the file, the
“F” record.
819–820 Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
End of Transmission “F” Record Layout
Record TypeWithholding Agent
Count
ReservedRecord Sequence
Number
Blank or
Carriage
Return
Line Feed
12–4
5–810
811–818819–820
Part D. Extensions of Time and Waivers
Sec. 1. General — Extensions
.01An extension of time to file may be requested for Form 1042-S.
.02Submit Form 8809, Application for Extension of Time To File Information Returns, to IRS/ECC-MTB at the address listed in
.09 of this section. This form may be used to request an extension of time to file Form 1042-S submitted on paper or electronically to
the IRS. Use a separate Form 8809 for each method offiling information returns you intend to use,i.e.paper or electronic.
.03The fill-in Form 8809 may be completed online via the FIRE System. (See Part B, Sec. 7, for instructions on connecting to the
FIRE System.) At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form”. This option is only
used to request an automatic 30-day extension. If you are requesting an additional extension, you must submit a paper Form 8809.
Requests for an additional extension of time to file information returns are not automatically granted. Requests for additional time are
granted only in cases of extreme hardship orcatastrophic event. The IRS will send only a letter of explanation approving or denying
your additional extension request. (Refer to .12 of this Section.)
.04To be considered, an extension request must be postmarked, transmitted or completed online by the due date of the returns;
otherwise, the request will be denied. (See Part A, Sec. 7.) If requesting an extension of time to file several types of forms, use
one Form 8809; however, Form 8809 or file must be postmarked no later than the earliest due date. For example, if requesting an
extension of time to file both Forms 1099-INT and 1042-S, submit Form 8809 on or before February 28, 2009.
.05 As soon as it is apparentthat a 30-day extension of time to file is needed, an extension request should be submitted. It may take
up to 30 days for IRS/ECC-MTB to respond to an extension request.IRS/ECC-MTB does not begin processing extension requests
until January.Extensions completed online via the FIRE System receive instant results.
.06Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional
or necessary information may be resubmitted within 20 days.
.07Requesting an extension of time for multiple withholding agents(10 or less)may be done by completing the online fill-in form
via the FIRE System or by mailing Form 8809 and attaching a list of the withholding agent names and associated TINs (EIN or SSN).
Each withholding agent must be completed online or included in the listing to ensure an extension is recorded for all withholding
agents. Form 8809 may be computer-generated or photocopied. Be sure to use the most recently updated version and include all
pertinent information.
2009–35 I.R.B.300August 31, 2009

Note: IRS encourages the withholding agent/transmitter community to utilize the online fill-in form in lieu of the paper Form
8809.
.08Withholding agents/transmitters requesting an extension of time to file for10 or more payersarerequiredto submit the
extension online via the fill-in form or in a file electronically (see Sec. 3,for the record layout).
.09All requests for an extension of time filed on Form 8809 should be sent using the following address:
IRS-Enterprise Computing Center at Martinsburg
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
Note: Due to the large volume of mail received by IRS/ECC-MTB and the time factor involved in processing Extension of
Time (EOT) requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.
.10Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the return
s,
and delivered by United States mail to IRS/ECC-MTB after the due date, are treated astimely under the “timely mailing as timely
filing” rule. A similar rule applies to designated private delivery services (PDSs). Notice 97–26, 1997–1 C.B. 413, provides
rules for
determining the date that is treated as the postmark date. For items delivered by a non-designated Private Delivery Service (P
DS), the
actual date of receipt by IRS/ECC-MTB will be used as the filing date. For items delivered by a designated PDS, but through a t
ype
of service not designated in Notice 2004–83, 2004–2 C.B. 1030 the actual date of receipt by IRS/ECC-MTB will be used as the fi
ling
date. The timely mailing rule also applies to furnishing statements to recipients and participants.
.11Transmitters requesting an extension oftime for multiple withholding agents will receive one approval letter, accom
panied by
a list of withholding agents covered under that approval.
.12If an additional extension of time is needed, a second Form 8809 or file must be filed by the initial extended due date. Che
ck
line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approve
donlyin
cases of extreme hardship or catastrophic event.If requesting a second 30-day extension of time, submit the informati
on return
files as soon as prepared. Do not wait for IRS/ECC-MTB’s response to your second extension request.
.13If an extension request is approved, be sure to keep the approval letter in your files.DO NOTsend the approval letter
or copy
of the approval letter to IRS/ECC-MTB or to the Ogden Service Center where the paper Forms 1042-S are filed.
.14Request an extension for only one tax year.
.15A signature is not required when requesting a 30 day extension. If a second 30 day extension is requested the Form 8809
must
be signed.
.16Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a denial. Ca
refully
read and follow the instructions on the back of Form 8809.
.17Form 8809 may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available atw
ww.irs.gov
.
Sec. 2. Specifications for Filing Extensions of Time Electronically
.01The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted elec-
tronically. Also included are the instructions forthe information that is to be entered in the record.Filers are advised to read this
section in its entirety to ensure proper filing.
.02If a filer does not have an IRS/ECC-MTB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing In-
formation Returns Electronically,mustbe submitted to obtain a TCC. This numbermustbe used to submit an extension request
electronically. (See Part A, Sec. 6.)
.03For extension requests filed via an electronic file, the transmitter must fax Form 8809 or send an e-mail through the FIRE
System (fire@irs.govandirs.e-helpmail@irs.gov) the same day as the transmission. The e-mail should contain the same information
as the Form 8809 in order to mail a response, check the record count and form types in the file. The e-mail option is only used to
request the automatic 30-day extension. If you are requesting an additional extension, you must fax a signed Form 8809 the same day
as the transmission. Be sure to include the reason an additional extension is needed.
.04 Transmitters submitting an extension of time via an electronic file should not submit a list of withholding agents names
and TINs with Form 8809 or e-mail this information since this information is included on the electronic file. However, Line 6
of Form 8809 must be completed or the total number of records on the extension file must be included within the e-mail. The
fill-in Form 8809cannotbe used in lieu of the paper Form 8809 for electronic files.
.05Do not submit extension requests filed electronically before January 3.
August 31, 20093012009–35 I.R.B.

Sec. 3. Record Layout — Extension of Time
.01Positions 6 through 188 of the following record should contain information about the withholding agent for whom the extension
of time to file is being requested. Do not enter transmitter information in these fields.OnlyoneTCCmaybepresentinafile.
Record Layout for Extension of Time
Field
Positions Field TitleLength Description and Remarks
1–5
Transmitter
Control Code
5Required. Enter the five-digit Transmitter Control Code (TCC) issued by IRS.
Only one TCC per file is acceptable.
6–14Withholding
Agent’s TIN
9
Required. Must be the valid nine-digit TIN assigned to the withholding agent.
Do not enter blanks, hyphens or alpha characters.All zeros, ones, twos, etc.,
will have the effect of an incorrect TIN. For foreign entities that are not required
to have a TIN, this field may be blank; however, the Foreign Entity Indicator,
position 187,mustbe set to “X.”
15–54
Withholding
Agent’s Name
40
Required. Enter the name of the withholding agent whose TIN appears in positions
6–14. Left-justify information and fill unused positions with blanks.
55–94
Second
Withholding
Agent’s Name
40If additional space is needed, this field may be used to continue name line
information (e.g., c/o First National Bank); otherwise, left-justify and enter blanks.
95–134
Withholding
Agent’s Address
40
Required. Enter the withholding agent’s address. Street address should include
number, street, apartment or suite number (or PO Box if mail is not delivered to
a street address).
135–174
Withholding
Agent’s City
40
Required. Enter withholding agent’s city, town, or post office.
Note: For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51-position field. Enter
information in the following order: city, province or state, postal code, and the name of the country.
175–176
Withholding
Agent’s State
2
Required.Enter the withholding agent’s valid U.S. Postal Service state
abbreviation. (Refer to Part A, Sec. 13.)
177–185
Withholding
Agent’s
ZIP Code
9
Required. Enter withholding agent’s ZIP Code. If using a five-digit ZIP Code,
left-justify information and fill unused positions with blanks.
186Document
Indicator
1
Required. Enter the appropriate document code that indicates the form for which
you are requesting an extension of time.
Code
4
D
ocument
1042-S
187Foreign Entity
Indicator
1Enter “X” if the withholding agent is a foreign entity.
Note: A foreign entity is not required to have a TIN.
188Recipient Request
Indicator
1Enter “X” if the extension request is to furnish statements to the recipients of the
information return.
Note: A separate file is required for this type of extension request. A file must
either contain all blanks or all X’s in this field.
189–198 Blank10Enter blanks.
199–200 Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2009–35 I.R.B.302August 31, 2009

Extension of Time Record Layout
Transmitter
Control Code
Withholding
Agent’s TIN
Withholding
Agent’s Name
Second
Withholding
Agent’s Name
Withholding
Agent’s
Address
Withholding
Agent’s City
1–5
6–14
15–5455–9495–134135–174
Withholding
Agent’s State
Withholding
Agent’s ZIP
Code
Document
Indicator
Foreign
Entity
Indicator
Recipient
Request
Indicator
BlankBlank or
CR/LF
175–176177–185
186187188189–198199–200
Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request anextension of time to furnish the statements to recipientsof Form 1042-S by submitting a letter to IRS/ECC-MTB
at the address listed in Part D, Sec 1.09. The letter should contain the following information:
(a)Withholding Agent’s name
(b)TIN
(c)Address
(d)Type of return
(e)Specify that the extension request isto provide statements to recipients
(f)Reason for delay
(g)Signature of withholding agent or duly authorized person.
.02Requests for an extension of time to furnish statements to recipients of Form 1042-S are not automatically approved; however,
if approved, generally an extension will allow a maximum of 30 additional days from the due date. The request must be postmarked
bythedateonwhichthestatements are due to the recipients.
.03Generally, only the withholding agent may sign the letter requesting the extension for recipient copies. A transmitter must have
a contractual agreement with the withholding agents to submit extension requests on their behalf. This should be stated in your letter
of request for recipient copy extensions. If you are requesting an extension for multiple withholding agents electronically, you must
use the format specifications in Sec. 3.
.04Requests for a recipient extension of time to file for more than 10 withholding agents are required to be submitted electronically.
(See Sec. 3, for record layout.)
.05 The fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients.
Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
.01If a withholding agent is required to file electronically but fails to do so and does not have an approved waiver on record, the
withholding agent will be subject to a penalty of $50 per return in excess of 250 unless reasonable cause is established. (For penalty
information, refer to the Penalty Section of theGeneral Instructions for Form 1042-S.)
.02If withholding agents are required to file original or amended returns electronically, but such filing would create an undue
hardship, they may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing In-
formation Returns Electronically, to IRS/ECC-MTB. Form 8508 can be obtained on the IRS Website atw
ww.irs.govor by calling
toll-free 1–800–829–3676.
.03Even though a withholding agent may submit as many as 249 amended returns on paper, IRS/ECC-MTB encourages electronic
filing of amended returns. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more electronically.
However, if a waiver for original documents is approved, any amended returns for the same type of returns will be covered under this
waiver.
.04Generally, only the withholding agent may sign Form 8508. A transmitter may sign if given power of attorney; however, a
letter signed by the payer stating this fact must be attached to Form 8508.
.05A transmitter must submit a separate Form 8508 for each withholding agent. Do not submit a list of withholding agents.
.06All information requested on Form 8508 must be provided to IRS/ECC-MTB for the request to be processed.
.07The waiver, if approved, will provide exemption from the electronic filing requirement for the current tax year only. Withhold-
ing agents may not apply for a waiver for more than one tax year.
.08Form 8508 may be photocopied or computer-generated as long as itcontains all the information requested on the original form.
August 31, 20093032009–35 I.R.B.

.09Filers are encouraged to submit Form 8508 to IRS/ECC-MTB at least 45 days before the due date of the returns. Generally,
IRS/ECC-MTB does not process waiver requests until January. Waiver requests received prior to January are processed on a first
come, first served basis.
.10All requests for a waiver should be sent using the following address:
IRS-Enterprise Computing Center — Martinsburg
Information Reporting Program
240 Murall Drive
Kearneysville, WV 25430
.11Waivers are evaluated on a case-by-case basis and are approved ordenied based on criteria set forth in the regulations under
section 6011(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/ECC-MTB to respond to a
waiver request.
.12If a waiver request is approved, be sure to keep the approval letter in your files.DO NOTsend a copy of the approved waiver
to the Ogden Service Center.
.13An approved waiver only applies to the requirement for filing Form 1042-S electronically. The withholding agent must timely
file information returns on the official IRS paper forms oran acceptable substitute form with the Ogden Service Center.
26 CFR 601.201: Rulings and determination letters.
(Also: Part I, §§ 401; 1.401(b)–1.)
Rev. Proc. 2009–36
SECTION 1. PURPOSE
.01 T
his revenue procedure modifies
Rev
. Proc. 2007–44, 2007–2 C.B. 54, to
pro
vide that a remedial amendment cycle
wit
h respect to a governmental plan within
the
meaning of § 414(d) of the Code (“gov-
ern
mental plan”) will not end before the
exp
iration of the 91
st
day after the close
of
the first legislative session that begins
mo
re than 120 days after a determination
le
tterisissuedfortheplan(orafterthe
oc
currence of certain other events relating
to
a determination letterapplication), pro-
v
ided that the application for the determi-
n
ation letter was timely submitted to the
S
ervice.
.
02 This revenue procedure also mod-
i
fies Rev. Proc. 2007–44 to provide
t
hat the sponsor of an individually de-
s
igned governmental plan may elect Cy-
c
le E (instead of Cycle C) as the initial
(EGTRRA) remedial amendment cy-
cle for the plan. This change (which
was announced in the November 5,
2008,Special Editionof theEP News
http://www.irs.gov/pub/irs-tege/se1108.pdf
is a one-time modification that does
not apply in determining a plan’s
remedial amendment cycle after the initial
(EGTRRA) cycle.
SECTION 2. BACKGROUND
.01 Section 401(b) provides a reme-
dial amendment period during which a
plan may be amended retroactively to
comply with the qualification require-
ments of § 401(a). Section 1.401(b)–1
of the Income Tax Regulations describes
the disqualifying provisions that may be
amended retroactively and the remedial
amendment period during which retroac-
tive amendments may be adopted. The
regulations also grant the Commissioner
the discretion to designate certain plan
provisions as disqualifying provisions.
.02 Section 1.401(b)–1(e)(3) permits
the timely adoption of retroactive remedial
amendments that have been determined to
be necessary for the issuance of a favor-
able determination letter, provided that the
application for a determination letter was
filed with the Service before the end of
the remedial amendment period. Section
1.401(b)–1(e)(3) also provides that if an
application for a determination letter on
the qualified status of a plan is filed with
the Service on or before the end of a re-
medial amendment period, the period is
extended until the expiration of the 91
st
day after:
(1) The date on which notice of the fi-
nal determination with respect to the ap-
plication is issued by the Service, the ap-
plication is withdrawn, or the application
is otherwise disposed of by the Service; or
(2) If a petition is timely filed with the
U.S. Tax Court for a declaratory judgment
under § 7476 with respect to the final de-
termination (or the failure of the Service to
make a final determination) in response to
such application, the date on which the de-
cision of the Tax Court in such proceeding
becomes final.
.03 Section 1.401(b)–1(f) provides that
the Commissioner may extend the reme-
dial amendment period at the Commis-
sioner’s discretion.
.04 Rev. Proc. 2007–44 provides a sys-
tem of staggered, cyclical remedial amend-
ment periods under § 401(b). Under this
system, every individually designed plan
has a five-year remedial amendment pe-
riod or cycle, and every pre-approved plan
(that is, a master and prototype or vol-
ume submitter plan) has a six-year reme-
dial amendment period or cycle. In gen-
eral, Rev. Proc. 2007–44 extends the re-
medial amendment period for any disqual-
ifying provision to the end of a plan’s re-
medial amendment cycle that includes the
date on which the remedial amendment pe-
riod with respect to the provision would
otherwise end under § 1.401(b)–1.
.05 In general, the end of a plan’s re-
medial amendment cycle is the last day
by which the plan may be retroactively
amended to correct disqualifying provi-
sions for which the remedial amendment
period under § 1.401(b)–1 would other-
wise end during that cycle. However, if
an application for a determination letter is
filed with the Service before the end of a
plan’s remedial amendment cycle, the re-
medial amendment period, and thus the
deadline for retroactively amending dis-
2009–35 I.R.B.304August 31, 2009

qualifying provisions, is extended as pro-
vided in § 1.401(b)–1(e)(3).
.06 The cycle applicable to an individ-
ually designed plan is generally based on
the sponsoring employer’s taxpayer iden-
tification number. However, the initial
remedial amendment cycle for individu-
ally designed governmental plans (Cycle
C) ended on January 31, 2009, and each
subsequent Cycle C ends on each fifth an-
niversary thereof. The six-year remedial
amendment cycle for pre-approved plans,
including governmental plans that are pre-
approved plans, is contained in section 18
of Rev. Proc. 2007–44.
.07 The Service recognizes that
the 91-day extension of the reme-
dial amendment period provided by
§ 1.401(b)–1(e)(3) may not allow enough
time for governmental plans to be
amended to adopt retroactive remedial
amendments that have been determined to
be necessary for the issuance of a favorable
determination letter. This is because the
governing body with authority to amend
the plan may be prevented, under the laws
and procedures applicable to the govern-
ing body’s deliberations, from considering
the amendments until some time after the
91-day extension under § 1.401(b)–1(e)(3)
has expired.
.08 Rev. Proc. 2009–6, 2009–1 I.R.B.
189, contains the Service’s procedures re-
garding the issuance of determination let-
ters for plans qualified under § 401(a).
Section 19 of Rev. Proc. 2009–6 provides
that an application for a determination let-
ter may be withdrawn by the applicant, but
that any user fee paid with the application
generally will not be returned to the appli-
cant.
SECTION 3. APPLICATION
OF § 1.401(b)–1(e)(3) TO
GOVERNMENTAL PLANS
Pursuant to the Commissioner’s author-
ity under § 1.401(b)–1(f), if an applica-
tion for a determination letter on the qual-
ified status of a governmental plan is filed
with the Service on or before the end of
the plan’s remedial amendment cycle, the
remedial amendment period will be ex-
tended until the expiration of the 91
st
day
after the last day of the first regular leg-
islative session beginning more than 120
days after the date in (1) or (2) below
in which the governing body with author-
ity to amend the plan can consider a plan
amendment under the laws and procedures
applicable to the governing body’s deliber-
ations:
(1) The date on which notice of the fi-
nal determination with respect to the ap-
plication is issued by the Service, the ap-
plication is withdrawn, or the application
is otherwise disposed of by the Service; or
(2) If a petition is timely filed with the
U.S. Tax Court for a declaratory judgment
under § 7476 with respect to the final de-
termination (or the failure of the Service to
make a final determination) in response to
such application, the date on which the de-
cision of the Tax Court in such proceeding
becomes final.
SECTION 4. OPTION TO ELECT
CYCLE E AS INDIVIDUALLY
DESIGNED GOVERNMENTAL
PLAN’S INITIAL REMEDIAL
AMENDMENT CYCLE
.01 The sponsor of an individually de-
signed governmentalplan may elect Cycle
E (instead of Cycle C) as the plan’s ini-
tial (EGTRRA) remedial amendment cy-
cle. The election is made by filing a deter-
mination letter application for the plan dur-
ing the one-year submission period for the
initial Cycle E (February 1, 2010 through
January 31, 2011). No election form or no-
tice to the Service is required. A sponsor
of an individually designed governmental
plan that submitted a determination letter
application for the plan during the submis-
sion period for the initial Cycle C (Febru-
ary 1, 2008 through January 31, 2009) may
withdraw the application. If the applica-
tion was filed on or before November 7,
2008, the user fee paid with the application
will be returned to the applicant, provided
a written request to withdraw the applica-
tion was submitted to the Service (post-
marked) on or before January 31, 2009.
Otherwise, as provided in section 19 of
Rev. Proc. 2009–9, the user fee generally
will not be returned.
.02Ifthesponsorofanindividually
designed governmental plan elects to file
a determination letter application for the
plan during the Cycle E submission pe-
riod, all requirements for an individually
designed plan submitted for a determina-
tion letter during the Cycle E submission
period are applicable to the sponsor’s plan,
including the requirement to amend the
plan for all applicable items on the Cycle
E Cumulative List and the requirement to
timely adopt any interim amendments that
are required for a governmental plan dur-
ing Cycle C and Cycle D.
.03 A sponsor’s election of Cycle E, in-
stead of Cycle C, as the initial (EGTRRA)
remedial amendment cycle for an individ-
ually designed governmental plan applies
only to that plan and only to that cycle.
For any subsequent remedial amendment
cycle, the plan’s cycle will revert to Cycle
C. Therefore, if a sponsor of a governmen-
tal plan files a determination letter appli-
cation for the plan during the initial Cycle
E submission period ending on January 31,
2011, the determination letter that is issued
will expire at the end of the Cycle C that
next follows the initial Cycle C (January
31, 2014).
SECTION 5. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2007–44 is modified.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective on
August 31, 2009, but plan sponsors may
rely on this revenue procedure with respect
to the modification contained in section 4
as of November 5, 2008.
DRAFTING INFORMATION
The principal author of this revenue
procedure is James P. Flannery of the
Employee Plans, Tax Exempt and Gov-
ernment Entities Division. For further
information regarding this revenue pro-
cedure, please contact the Employee
Plans taxpayer assistance answering ser-
vice at 1–877–829–5500 (a toll-free
number) or e-mail Mr. Flannery at
RetirementPlanQuestions@irs.gov.
August 31, 20093052009–35 I.R.B.

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2009–35 I.R.B.iAugust 31, 2009

Numerical Finding List
1
Bulletins 2009–27 through 2009–35
Announcements:
2009-56, 2009-28 I.R.B.145
2009-57, 2009-29 I.R.B.158
2009-58, 2009-29 I.R.B.158
2009-59, 2009-29 I.R.B.158
2009-60, 2009-30 I.R.B.166
2009-61, 2009-33 I.R.B.246
2009-62, 2009-33 I.R.B.247
2009-63, 2009-33 I.R.B.248
Notices:
2009-51, 2009-28 I.R.B.128
2009-55, 2009-31 I.R.B.170
2009-57, 2009-29 I.R.B.147
2009-58, 2009-30 I.R.B.163
2009-59, 2009-31 I.R.B.170
2009-60, 2009-32 I.R.B.181
2009-61, 2009-32 I.R.B.181
2009-62, 2009-35 I.R.B.260
2009-63, 2009-34 I.R.B.252
2009-69, 2009-35 I.R.B.261
2009-70, 2009-34 I.R.B.255
2009-71, 2009-35 I.R.B.262
Proposed Regulations:
REG-152166-05, 2009-32 I.R.B.183
REG-112994-06, 2009-28 I.R.B.144
REG-113289-08, 2009-33 I.R.B.244
REG-130200-08, 2009-31 I.R.B.174
Revenue Procedures:
2009-30, 2009-27 I.R.B.27
2009-31, 2009-27 I.R.B.107
2009-32, 2009-28 I.R.B.142
2009-33, 2009-29 I.R.B.150
2009-34, 2009-34 I.R.B.258
2009-35, 2009-35 I.R.B.265
2009-36, 2009-35 I.R.B.304
Revenue Rulings:
2009-18, 2009-27 I.R.B.1
2009-19, 2009-28 I.R.B.111
2009-20, 2009-28 I.R.B.112
2009-21, 2009-30 I.R.B.162
2009-22, 2009-31 I.R.B.167
2009-23, 2009-32 I.R.B.177
Treasury Decisions:
9452, 2009-27 I.R.B.1
9453, 2009-28 I.R.B.114
9454, 2009-32 I.R.B.178
9455, 2009-33 I.R.B.239
Treasury Decisions— Continued:
9456, 2009-33 I.R.B.188
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2009–1 through 2009–26 is in Internal Revenue Bulletin
2009–26, dated June 29, 2009.
August 31, 2009ii2009–35 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2009–27 through 2009–35
Announcements:
2006-93
Superseded by
Ann. 2009-62, 2009-33 I.R.B.247
Notices:
2004-67
Supplemented and superseded by
Notice 2009-59, 2009-31 I.R.B.170
2006-70
Obsoleted by
T.D. 9453, 2009-28 I.R.B.114
2006-109
Superseded in part by
Rev. Proc. 2009-32, 2009-28 I.R.B.142
2008-43
Obsoleted by
REG-113289-08, 2009-33 I.R.B.244
2009-28
Clarified by
Notice 2009-69, 2009-35 I.R.B.261
Revenue Procedures:
97-49
Modified and superseded by
Rev. Proc. 2009-31, 2009-27 I.R.B.107
2007-44
Modified by
Rev. Proc. 2009-36, 2009-35 I.R.B.304
2008-38
Superseded by
Rev. Proc. 2009-30, 2009-27 I.R.B.27
2008-44
Superseded by
Rev. Proc. 2009-35, 2009-35 I.R.B.265
2008-65
Modified by
Rev. Proc. 2009-33, 2009-29 I.R.B.150
2009-16
Modified by
Rev. Proc. 2009-33, 2009-29 I.R.B.150
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2009–1 through 2009–26 is in Internal Revenue Bulletin 2009–26, dated June 29, 2009.
2009–35 I.R.B.iiiAugust 31, 2009

INDEX
Internal Revenue Bulletin 2009–27 through
2009–35
The abbreviation and number in parenthesis following the index entry
refer to the specific item; numbers in roman and italic type following
the parenthesis refers to the Internal Revenue Bulletin in which the item
may be found and the page number on which it appears.
Key to Abbreviations:
AnnAnnouncement
CDCourt Decision
DODelegation Order
EOExecutive Order
PLPublic Law
PTEProhibited Transaction Exemption
RPRevenue Procedure
RRRevenue Ruling
SPRStatement of Procedural Rules
TCTax Convention
TDTreasury Decision
TDOTreasury Department Order
EMPLOYEE PLANS
Determination letters, staggered remedial amendment periods
(RP 36) 35,304
Full funding limitations, weighted average interest rates, seg-
ment rates for:
July 2009 (Notice 57) 29,147
August 2009 (Notice 63) 34,252
Qualified plans, eligible combined plans (Notice 71) 35,262
Tax sheltered annuity contracts (RR 18) 27,1
EMPLOYMENT TAX
Intangible property, allocation of income and deductions (TD
9456) 33,188
Regulations:
26 CFR 1.482–0, –0T, –1, –1T, –2, –2T, –4, –4T, –6, –8,
–8T, –9T, amended; 1.482–6T, removed; 1.482–9, added;
1.861–8, –8T, –9T, –10T, –11T, –12T, –14T, amended;
1.6038A–1, –3, amended; 1.6038A–3T, removed;
1.6662–6, amended; 1.6662–6T, removed; 31.3121(s)–1,
amended; 31.3121(s)–1T, removed; 602.101, amended;
treatment of services under section 482, allocation of
income and deductions from intangible property, appor-
tionment of stewardship expenses (REG–146893–02,
REG–115037–00, REG–138603–03) (TD 9456) 33,188
Section 482, controlled services transactions (TD 9456) 33,188
Stewardship expenses, apportionment under section 861 (TD
9456) 33,188
ESTATE TAX
Due date for filing return and paying tax under Chapter 15 (Gifts
and Bequests From Expatriates) (Ann 57) 29,158
Interest rates for 2009, farm real property, special use value (RR
21) 30,162
GIFT TAX
Due date for filing return and paying tax under Chapter 15 (Gifts
and Bequests From Expatriates) (Ann 57) 29,158
EXEMPT ORGANIZATIONS
Annual electronic notification (e-Postcard) required by section
6033(i)(1) (TD 9454) 32,178
List of organizations classifiedas private foundations (Ann 58)
29,158
Regulations:
26 CFR 1.6033–6, added; 1.6033–6T, removed; notification
requirement for tax-exempt entities not currently required
to file (TD 9454) 32,178
Reliance criteria for supporting organizations and donor advised
funds making grants (RP 32) 28,142
Revocations (Ann 60) 30,166; (Ann 61) 33,246
Section 509(a)(3) supporting organizations, procedures to
change public charity classification (Ann 62) 33,247
INCOME TAX
Annual electronic notification (e-Postcard) required by section
6033(i)(1) (TD 9454) 32,178
Bonds, tribal economic development bonds (Notice 51) 28,128
Contingent fees under Circular 230 (REG–113289–08) 33,244
Corporations, transfers by domestic corporations or part-
nerships to a foreign corporation (TD 9453) 28,114;
(REG–112994–06) 28,144
Cost-sharing payments received from the Forest Health Protec-
tion Program (FHPP) (RR 23) 32,177
Credits:
Election of reduced research credit under section 280C(c)(3)
(REG–130200–08) 31,174
Qualified plug-in electric vehicle under section 30 (Notice 58)
30,163
Work opportunity credit, disconnected youth, targeted groups
(Notice 69) 35,261
Depreciation, election to forgo additional first year depreciation
deduction (RP 33) 29,150
Disciplinary actionsinvolving attorneys,certified public accoun-
tants, enrolled agents, and enrolled actuaries (Ann 59) 29,158;
(Ann 63) 33,248
FBAR filing requirements, Form TD F 90–22.1, request for com-
ments (Notice 62) 35,260
August 31, 2009iv2009–35 I.R.B.

INCOME TAX—Cont.
Foreign tax credit, application of section 904 to dividends paid
by a foreign corporation that is a noncontrolled section 902
corporation, rules under section 964 for a foreign corporation
(TD 9452) 27,1
Forms:
1042-S, Foreign Person’s U.S. Source Income Subject to
Withholding, specifications for filing electronically (RP
35) 35,265
1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements
for filing electronically, 2009 revision (RP 30) 27,27
Gross income, general welfare exclusion (RR 19) 28,111
Insurance, effectively connected income (RP 34) 34,258
Intangible property, allocation of income and deductions (TD
9456) 33,188
Interest:
Investment:
Federal short-term, mid-term, and long-term rates for:
July 2009 (RR 20) 28,112
August 2009 (RR 22) 31,167
Methods of accounting, section 1.1502–13(e)(3) consent letter
rulings (RP 31) 27,107
Partnerships, section 704(c) layers relating to partnership merg-
ers, divisions, and tiered partnerships, request for comments
(Notice 70) 34,255
Period of limitations on assessment when a case is brought with
respect to a designated or related summons (TD 9455) 33,239
Private foundations, organizations now classified as (Ann 58) 29,
158
Proposed Regulation:
26 CFR 1.280C–4, revised; election of reduced research credit
(REG–130200–08) 31,174
26 CFR 1.7874–1, amended; 1.7874–2, added; guidance un-
der section 7874 regarding surrogate foreign corporations
(REG–112994–06) 28,144
26 CFR 301.7811–1, amended, Taxpayer Assistance Orders,
proposed regulations revised (REG–152166–05 ) 32,183
31 CFR 10.27, amended; contingent fees under circular 230
(REG–113289–08) 33,244
Proposed security, privacy, and business standards for authorized
IRS e-file providers participating in online filing of individual
income tax returns (Ann 56) 28,145
Publications:
1187, Specifications for Filing Form 1042-S, Foreign Per-
son’s U.S. Source Income Subject to Withholding, Elec-
tronically, revised (RP 35) 35,265
1220, Specifications for Filing Forms 1098, 1099, 3921, 3922,
5498, 8935, and W-2G Electronically, 2009 revision (RP
30) 27,27
Regulations:
26 CFR 1.482–0, –0T, –1, –1T, –2, –2T, –4, –4T, –6, –8,
–8T, –9T, amended; 1.482–6T, removed; 1.482–9, added;
1.861–8, –8T, –9T, –10T, –11T, –12T, –14T, amended;
1.6038A–1, –3, amended; 1.6038A–3T, removed;
1.6662–6, amended; 1.6662–6T, removed; 31.3121(s)–1,
amended; 31.3121(s)–1T, removed; 602.101, amended;
treatment of services under section 482, allocation of
INCOME TAX—Cont.
income and deductions from intangible property, appor-
tionment of stewardship expenses (REG–146893–02,
REG–115037–00, REG–138603–03) (TD 9456) 33,188
26 CFR 1.861–9, –9T, –12T, revised; 1.861–12, added;
1.902–1, revised;1.902–1T, removed; 1.904–0, –2, –2T,
–4, –4T, –5, –5T, –7, –7T, revised; 1.904(f)-0, –12, –12T,
revised; 1.964–1, revised; 1.964–1T, removed; 1.989(b)–1,
revised; 602.101, revised; application of section 904 to
dividends paid by a foreign corporation that is a noncon-
trolled section 902 corporation (TD 9452) 27,1
26 CFR 1.6033–6, added; 1.6033–6T, removed; notification
requirement for tax-exempt entities not currently required
to file (TD 9454) 32,178
26 CFR 1.7874–1(e), revised; 1.7874–1T, added; 1.7874–2T,
revised; quidance under section 7874 regarding surrogate
foreign corporations (TD 9453) 28,114
26 CFR 301.6503(j)–1, added; suspension of running of pe-
riod of limitations during a proceeding to enforce or quash
a designated or related summons (TD 9455) 33,239
Revocation, exempt organizations (Ann 60) 30,166; (Ann 61)
33,246
Section 482, controlled servicestransactions (TD 9456) 33,188
Standards of conduct for the taxreturn preparer community, re-
quest for comments (Notice 60) 32,181
Stewardship expenses, apportionment under section 861 (TD
9456) 33,188
Tax shelters:
Listed transactions (Notice 59) 31,170
Transactions of interest (Notice 55) 31,170
Taxpayer Assistance Orders, proposed regulations revised
(REG–152166–05) 32,183
Treatment of Fails Charges for purposes of sections 871, 881,
1441, and 1442 (Notice 61) 32,181
2009–35 I.R.B.vAugust 31, 2009

August 31, 20092009–35 I.R.B.

2009–35 I.R.B.August 31, 2009

August 31, 20092009–35 I.R.B.

INTERNAL REVENUE BULLETIN
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