ADMINISTRATIVE

Internal Revenue Bulletin 2004-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2004–63, page 795. This procedure provides specifications for filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically. The procedure will be reprinted as the current revision of Publication 1187. Rev. Proc. 2003–83 superseded.

Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 835. Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2004-45

Internal Revenue Bulletin 2004-45

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