U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Date Issued
Recommendation number
11
Status
Closed
The Commissioner, Large Business and International Division, should establish processes to perfect ****2***** 1042-S to ensure that the forms contain a valid UFI, i.e., a UFI is present and is in the valid format, before the forms are input into IRS systems.
Report
Continued Efforts Are Needed to Address Billions of Dollars in Reporting and Payment Discrepancies Relating to Tax Withheld From Foreign Persons
Significant Recommendation
No
Additional information
Recommendation rejected by IRS
Questioned Costs
$0
Funds for Better Use
$0