Federal housing law
0925 Publ 1187 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 38 sections
- Jurisdiction
- United States
Contents
▸Publication 1187
Overview- Specifications for Electronic Filing of Forms 1042-S, Foreign Person’s U.S. Source Income Subj…
▸Table of Contents
Overview- Part A General Information ...................................................................…
- Part B Data Communications ...................................................................…
- Part C Record Format Specifications and Record Layouts ................................ 41
- Part D Extension of Time .....................................................................…
- Part E Exhibits ..............................................................................…
▸Part A
Overview▸General Information
Overview▸INTENTIONALLY LEFT BLAN K
Overview- Sec. 1 Introduction
- Sec. 2 Purpose
- Sec. 3 What’s New for Tax Year 2025
- Sec. 4 Communicating with the IRS
- Sec. 5 Additional Resources
- Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions
- Sec. 7 Extension of Time for Recipient Copies of Information Returns
- Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of Information Returns
- Sec. 9 Penalties Associated with Information Returns
- Sec. 10 Amended Information Returns
- Sec. 11 Definition of Terms
- Sec. 12 State Abbreviation Codes, APO/FPO Addresses, and Province Codes
- Sec. 13 Taxpayer Identification Number
▸Part C
Overview▸Record Format Specifications and Record Layouts
- Part E