Section 2 - Reconciliation of Payments of U.S. Source FDAP Income

This section was added to the 2014 Form 1042 for withholding agents to reconcile amounts of U.S. source FDAP income reportable under chapter 4 with amounts of U.S. source FDAP income reported on all Forms 1042-S. This section was OPTIONAL for 2014 and required for 2015 and later.

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