Internal Revenue Bulletin:  2009-35 

August 31, 2009 


Notice 2009-62 Notice 2009-62

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 extends 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 comments on the FBAR filing requirements by October 6, 2009.

Rev. Proc. 2009-35 Rev. Proc. 2009-35

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 current revision of Publication 1187. Rev. Proc. 2008-44 superseded.

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