Internal Revenue Bulletin:  2012-39 

September 24, 2012 


Table of Contents

Rev. Proc. 2012-36 Rev. Proc. 2012-36

This procedure provides specifications for filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically. This procedure will be reproduced as the current revision of Publication 1187. Rev. Proc. 2011-50 superseded.

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