Page 12, the 2nd tip under Publicly Traded Partnerships (Sections 1446(a) and (f) Withholding Tax) should read as follows: When a partner that is a U.S. person was treated as a foreign partner for purposes of withholding under section 1446(a) or (f) (including an allocation of a payment to the person made on a withholding statement), a Form 1042-S may be used to report the payment (and withholding) with respect to the U.S. person. In such a case, the applicable form 1099 must also be filed and furnished when otherwise required of the withholding agent with respect to the payment but should not report the withholding that was applied under section 1446(a) or (f). For further information on reporting requirements for Form 1099, see the General Instructions for Certain Information Returns. Page 33, the note under Boxes 16a Through 16e, Payer's Name, TIN, GIIN, and Status Code should read as follows: You must issue a separate Form 1042-S to complete boxes 16a through 16e for each PTP that makes a distribution reportable in any of the above-noted income codes except when you report a PTP distribution paid to a QI using reporting pools or are a QI reporting on Forms 1042-S in reporting pools with respect to a distribution. This exception also applies for purposes of the reporting of PTP distributions described in Publicly Traded Partnerships (Sections 1446(a) and (f) Withholding Tax). A PTP may report the same amount of a PTP distribution on a qualified notice as subject to both section 1446(f) withholding and other chapter 3 or 4 withholding (such as under section 1446(a)). See Regulations sections 1.1446-4(b)(4) and 1.1446(f)-4(c)(2)(iii). In this case, you must report the same amount on separate Forms 1042-S, with the appropriate income code and associated amount of withholding included on each form. Therefore, the total amounts reported on Forms 1042-S in Box 1 (income codes) resulting from the distribution may, in some cases, exceed the actual amount of the distribution.