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Section 110. Processing Form 1042 Withholding Returns›3.21.110 Processing Form 1042 Withholding Returns

Section 4 - Payments by Qualified Derivatives Dealer (QDD)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Section 4 checkbox for QDD, requires no editing.

If the QDD checkbox is marked, edit CCC "A" .

For tax year 2018 and later, Qualified Derivatives Dealer EIN must be a valid nine-digit number (XX-XXXXXXX). If QDD EIN is illegible or any repeating 9 digits, then "X" the QDD EIN. If QDD EIN has an SSN or ITIN instead of an EIN “X” QDD EIN.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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