Part III. Administrative, Procedural, and Miscellaneous

Following is a list of related instructions and forms for filing Form 1042-S Electronically:

tion of tax law associated with Form 1042-S)

The Internal Revenue Service (IRS), Information Returns Branch (IRB) encourages filers to make copies of the blank forms in the back of this publication for future use. You can also download forms and publications from the IRS Web Site at www.irs.gov/tax- forms. These forms can also be obtained by calling 1–800–TAX–FORM (1–800–829–3676).

IMPORTANT NOTES:

If you are filing 250 or more Forms 1042-S, electronic filing is the ONLY acceptable method for filing Form 1042-S at IRS/IRB. IRS/IRB offers an Internet connection at http://fire.irs.gov for electronic filing. The Filing Information Returns Electronically (FIRE) System will be down from December 21, 2010 through January 3, 2011 for upgrading. It is not operational during this time for submissions. In addition, the FIRE System may be down every Wednesday 3:00 a.m. to 5:00 a.m. ET for maintenance.

The Form 4419 is subject to review before the approval to transmit electronically is granted and may require additional documentation at the request of the IRS. If a determination is made concerning the validity of the documents transmitted electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of the files.

Use this Revenue Procedure to prepare Tax Year 2010 and prior year information returns for submission to Internal Revenue Service (IRS) electronically.

This Revenue Procedure is not revised every year. Updates will be printed as needed in the Internal Revenue Bulletin. General Instructions for Form 1042-S are revised every year. Be sure to consult current instructions when preparing Form 1042-S.

Rev. Proc. 2010–33

TABLE OF CONTENTS

Part A. General

SEC. 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 349

SEC. 2. NATURE OF CHANGES—CURRENT YEAR (TAX YEAR 2010 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 349

SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB) . . . . . . . . . . . . . . . . . . 349

SEC. 4. FILING AND RETENTION REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 351

SEC. 5. VENDOR LIST –PUBLICATION 1582 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 351