Blank IRS 1042-S Template

The IRS 1042-S form is used to report income paid to non-resident aliens and foreign entities, including interest, dividends, and royalties. This form is crucial for ensuring compliance with U.S. tax laws and helps foreign recipients understand their tax obligations. If you need assistance in filling out the form, click the button below.

Article Structure

The IRS 1042-S form plays a crucial role in the reporting of income paid to non-resident aliens and foreign entities. This form is primarily used to report amounts subject to withholding, including interest, dividends, rents, and royalties, which may be earned by individuals or organizations outside of the United States. It is essential for U.S. withholding agents to accurately complete and file this form to ensure compliance with federal tax regulations. Each recipient of income must receive a copy of the 1042-S, which details the income they received and the amount withheld for tax purposes. The form also includes critical information such as the recipient's name, address, and taxpayer identification number, along with the specific type of income and the applicable tax rate. Timely and accurate submission of the 1042-S helps facilitate proper tax reporting and can prevent potential penalties for both the withholding agent and the recipient.

Form Sample

Foreign Person’s U.S. Source Income Subject to Withholding

2025

OMB No. 1545-0096

Department of the Treasury

Copy A for

Form 1042-S

Go to www.irs.gov/Form1042S for instructions and the latest information.

Internal Revenue Service

UNIQUE FORM IDENTIFIER

AMENDED

AMENDMENT NO.

Internal Revenue Service

1 Income

2 Gross income

3 Chapter indicator. Enter “3” or “4”

13d City or town, state or province, country, ZIP or foreign postal code

code

3a Exemption code

4a Exemption code

3b Tax rate

4b Tax rate

13e Recipient’s U.S. TIN, if any

13f

Ch. 3 status code

5 Withholding allowance

13g Ch. 4 status code

6 Net income

13h

Recipient’s GIIN

13i

Recipient’s foreign tax identification

13j LOB code

number, if any

7a Federal tax withheld

7b Check if federal tax withheld was not deposited with the IRS because

13k Recipient’s account number

escrow procedures were applied (see instructions)

7c Check if withholding occurred in subsequent year with respect to a

13l Recipient’s date of birth (YYYYMMDD)

partnership interest .

. . . . . . . . . . . . .

7d Check if you are a qualified intermediary, withholding foreign

partnership, or withholding foreign trust revising its reporting on Form

14a Primary withholding agent’s name (if applicable)

1042-S to report to a specific recipient

8Tax withheld by other agents

9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)

14b

Primary withholding agent’s EIN

15 Check if pro-rata basis reporting

(

)

Total withholding credit (combine boxes 7a, 8, and 9)

15a

Intermediary or flow-through entity’s EIN, if any

15b Ch. 3 status code

15c Ch. 4 status code

Tax paid by withholding agent (amounts not withheld) (see instructions)

15d

Intermediary or flow-through entity’s name

12a Withholding agent’s EIN

12b Ch. 3 status code

12c Ch. 4 status code

15e

Intermediary or flow-through entity’s GIIN

15f Country code

15g Foreign tax identification number, if any

12d Withholding agent’s name

15h

Address (number and street)

12e Withholding agent’s global intermediary identification number (GIIN)

15i

City or town, state or province, country, ZIP or foreign postal code

12f Country code

12g Foreign tax identification number, if any

16a Payer’s name

16b Payer’s TIN

12h

Address (number and street)

16c Payer’s GIIN

16d Ch. 3 status code

16e Ch. 4 status code

12i

City or town, state or province, country, ZIP or foreign postal code

17a State income tax withheld

17b Payer’s state tax no.

17c Name of state

13a

Recipient’s name

13b Recipient’s country code

13c

Address (number and street)

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 11386R

Form 1042-S (2025)

Form 1042-S

Foreign Person’s U.S. Source Income Subject to Withholding

2025

OMB No. 1545-0096

Go to www.irs.gov/Form1042S for instructions and the latest information.

Copy B

Department of the Treasury

Internal Revenue Service

UNIQUE FORM IDENTIFIER

AMENDED

AMENDMENT NO.

for Recipient

1 Income

2 Gross income

3 Chapter indicator. Enter “3” or “4”

13d City or town, state or province, country, ZIP or foreign postal code

code

3a Exemption code

4a Exemption code

3b Tax rate

4b Tax rate

13e Recipient’s U.S. TIN, if any

13f

Ch. 3 status code

5 Withholding allowance

13g Ch. 4 status code

6 Net income

13h

Recipient’s GIIN

13i

Recipient’s foreign tax identification

13j LOB code

number, if any

7a Federal tax withheld

7b Check if federal tax withheld was not deposited with the IRS because

13k Recipient’s account number

escrow procedures were applied (see instructions)

7c Check if withholding occurred in subsequent year with respect to a

13l Recipient’s date of birth (YYYYMMDD)

partnership interest .

. . . . . . . . . . . . .

7d Check if you are a qualified intermediary, withholding foreign

partnership, or withholding foreign trust revising its reporting on Form

14a Primary withholding agent’s name (if applicable)

1042-S to report to a specific recipient

8Tax withheld by other agents

9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)

14b

Primary withholding agent’s EIN

15 Check if pro-rata basis reporting

(

)

Total withholding credit (combine boxes 7a, 8, and 9)

15a

Intermediary or flow-through entity’s EIN, if any

15b Ch. 3 status code

15c Ch. 4 status code

Tax paid by withholding agent (amounts not withheld) (see instructions)

15d

Intermediary or flow-through entity’s name

12a Withholding agent’s EIN

12b Ch. 3 status code

12c Ch. 4 status code

15e

Intermediary or flow-through entity’s GIIN

15f Country code

15g Foreign tax identification number, if any

12d Withholding agent’s name

15h

Address (number and street)

12e Withholding agent’s global intermediary identification number (GIIN)

15i City or town, state or province, country, ZIP or foreign postal code

12f Country code

12g Foreign tax identification number, if any

16a Payer’s name

16b Payer’s TIN

12h

Address (number and street)

16c Payer’s GIIN

16d Ch. 3 status code

16e Ch. 4 status code

12i

City or town, state or province, country, ZIP or foreign postal code

17a State income tax withheld

17b Payer’s state tax no.

17c Name of state

13a

Recipient’s name

13b Recipient’s country code

13c

Address (number and street)

(keep for your records)

Form 1042-S (2025)

Types of Income

U.S. Income Tax Filing Requirements

Generally, every nonresident alien individual, nonresident alien fiduciary, and foreign corporation with U.S. income, including income that is effectively connected with the conduct of a trade or business in the United States, must file a U.S. income tax return. However, a return is generally not required to be filed by a nonresident alien individual, nonresident alien fiduciary, or foreign corporation if such person was not engaged in a trade or business in the United States at any time during the tax year and if the tax liability of such person was fully satisfied by the withholding of U.S. tax at the source. See the instructions for Forms 1120-F and 1040-NR for more information. Corporations file Form 1120-F; all others file Form 1040-NR. You may get the return forms and instructions at IRS.gov, at any U.S. Embassy or consulate, or by writing to: Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613.

En règle générale, toute personne physique étrangère non résidente, tout ﬁduciaire étranger non résident et toute société étrangère ayant des revenus américains, y compris des revenus eﬀectivement liés à la conduite d’un commerce ou d’une entreprise aux États-Unis, doit déposer une déclaration d’impôt sur le revenu aux États-Unis. Toutefois, une déclaration n’est généralement pas requise de la part d’un particulier étranger non résident, d’un ﬁduciaire étranger non résident ou d’une société étrangère si cette personne n’a pas exercé d’activité commerciale aux États-Unis à un moment quelconque de l’année ﬁscale et si l’obligation ﬁscale de cette personne a été entièrement satisfaite par la retenue à la source de l’impôt américain. Voir les instructions des formulaires 1120F et 1040NR pour plus d’informations. Les sociétés déposent le formulaire 1120-F; toutes les autres déposent le formulaire 1040-NR. Vous pouvez obtenir les formulaires de déclaration et les instructions sur le site IRS.gov, dans n’importe quel bureau de poste des États-Unis, ou en écrivant à l’ambassade ou au consulat de l’Union européenne: Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613.

Explanation of Codes

Box 1. Income Code.

Code

01Interest paid by U.S. obligors—general

02Interest paid on real property mortgages

03Interest paid to controlling foreign corporations

04Interest paid by foreign corporations

05Interest on tax-free covenant bonds

	22	Interest paid on deposit with a foreign branch of a domestic
Interest	30	corporation or partnership
Interest	30	Original issue discount (OID)
	29	Deposit interest
	31	Short-term OID
	33	Substitute payment—interest
	51	Interest paid on certain actively traded or publicly offered
		securities1
	54	Substitute payments—interest from certain actively traded
		or publicly offered securities1
Dividend	06	Dividends paid by U.S. corporations—general
Dividend	07	Dividends qualifying for direct dividend rate
	07	Dividends qualifying for direct dividend rate
	08	Dividends paid by foreign corporations

Por lo general, toda persona que es un extranjero no residente, todo ﬁduciario extranjero no residente, y toda sociedad anónima extranjera que perciba ingresos estadounidenses, inclusive de los ingresos que son efectivamente conectados con la operación de un comercio o negocio ubicado en los Estados Unidos, debe presentar una declaración del impuesto estadounidense sobre los ingresos. Sin embargo, por lo general no se requiere que un individuo extranjero no residente, una sociedad anónima extranjera u organismo ﬁdeicomisario extranjero no residente presenten una declaración si dicha persona no participaba en ningún comercio o negocio ubicado en los Estados Unidos en ningún momento durante el año tributario, y la responsabilidad tributaria de dicha persona fuera liquidada completamente mediante la retención del impuesto estadounidense en la fuente del ingreso. Consulte las instrucciones de los Formularios 1120F y 1040-NR para obtener más información. Las sociedades anónimas presentan el Formulario 1120-F, todos los demás presentan el Formulario 1040-NR. Puede obtener los formularios de declaración y sus instrucciones en IRS.gov, en cualquier embajada o consulado de los Estados Unidos, o al escribir al: Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613.

Grundsätzlich muss jede natürliche Person ohne Wohnsitz im Land, jeder Treuhänder ohne Wohnsitz im Land und jede ausländische Gesellschaft mit Einkünften in den USA, einschließlich Einkünften, die tatsächlich mit der Ausübung einer gewerblichen oder geschäftlichen Tätigkeit in den Vereinigten Staaten in Zusammenhang stehen, eine US-Einkommensteuererklärung einreichen. Eine Steuererklärung muss jedoch von einem nicht in den USA ansässigen Ausländer, einem nicht in den USA ansässigen Treuhänder oder einem ausländischen Unternehmen im Allgemeinen nicht eingereicht werden, wenn diese Person zu keinem Zeitpunkt während des Steuerjahres in den Vereinigten Staaten einer gewerblichen oder geschäftlichen Tätigkeit nachgegangen ist und die Steuerschuld dieser Person durch den Einbehalt der US-Quellensteuer vollständig beglichen wurde. Weitere Informationen ﬁnden Sie in den Anweisungen für die Formulare 1120F und 1040NR. Unternehmen reichen das Formular 1120-F ein, alle anderen reichen das Formular 1040-NR ein. Sie können die Rücksendeformulare und Anweisungen auf IRS.gov erhalten, auf jeder US-Botschaft oder Konsulat oder schriftlich an: Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613.

	34	Substitute payment—dividends
	40	Other dividend equivalents under IRC section 871(m)
Dividend	52	Dividends paid on certain actively traded or publicly offered
Dividend		securities1
		securities1
	53	Substitute payments—dividends from certain actively traded
		or publicly offered securities1
	56	Dividend equivalents under IRC section 871(m) as a result of
		applying the combined transaction rules

	09	Capital gains
	10	Industrial royalties
	11	Motion picture or television copyright royalties
	12	Other royalties (for example, copyright, software,
		broadcasting, endorsement payments)
Other	13	Royalties paid on certain publicly offered securities1
Other	14	Real property income and natural resources royalties
	15	Pensions, annuities, alimony, and/or insurance premiums
	16	Scholarship or fellowship grants
	17	Compensation for independent personal services2
	18	Compensation for dependent personal services2
	19	Compensation for teaching2

See back of Copy C for additional codes

1This code should only be used if the income paid is described in Regulations section 1.1441-6(c)(2) and the withholding agent has reduced the rate of withholding under an income tax treaty without the recipient providing a U.S. TIN or an FTIN.

2If compensation that would otherwise be covered under Income Codes 17 through 20 is directly attributable to the recipient’s occupation as an artist or athlete, use Income Code 42 or 43 instead.

⇩ PDF

Document Specifications

Fact Name	Description
Purpose	The IRS 1042-S form is used to report income paid to foreign persons, including non-resident aliens and foreign entities.
Filing Requirement	U.S. withholding agents must file the 1042-S form if they make payments subject to withholding to foreign recipients.
Income Types	Common types of income reported on the 1042-S include interest, dividends, royalties, and certain compensation for services.
Deadline	The form must be filed with the IRS by March 15 of the year following the payment, and recipients must receive their copies by the same date.
State-Specific Forms	Some states may have their own forms for reporting similar income, governed by state tax laws. For example, California requires Form 592.
Withholding Tax Rates	The withholding tax rates reported on the form may vary based on tax treaties between the U.S. and the recipient's country of residence.
Penalties	Failure to file the 1042-S form or providing incorrect information can result in penalties for the withholding agent.

Steps to Filling Out IRS 1042-S

Filling out the IRS 1042-S form requires careful attention to detail. This form is used to report income that is subject to withholding tax for non-resident aliens and foreign entities. After completing the form, it is essential to ensure that all information is accurate and submitted to the appropriate parties in a timely manner.

Obtain the IRS 1042-S form from the IRS website or through your tax professional.
Enter the year for which you are reporting income at the top of the form.
Fill in the recipient's name, address, and taxpayer identification number (TIN) in the designated fields.
Provide the income type by selecting the appropriate code from the IRS instructions for the form.
Enter the amount of income paid to the recipient in the appropriate box.
Indicate the amount of federal tax withheld from the income in the designated box.
Complete the additional information sections as required, including any applicable exemptions or treaty benefits.
Review all entries for accuracy and completeness.
Sign and date the form where indicated.
Submit the form to the IRS and provide a copy to the recipient by the required deadlines.

More About IRS 1042-S

What is the IRS 1042-S form?

The IRS 1042-S form is used to report income that is subject to withholding for non-resident aliens and foreign entities. This includes various types of income such as interest, dividends, royalties, and compensation for services. Essentially, if you are a foreign individual or entity receiving income from U.S. sources, this form helps ensure that the appropriate taxes are withheld and reported to the IRS.

Who needs to file the 1042-S form?

Any U.S. withholding agent—such as an employer, financial institution, or other payer—who makes payments to foreign individuals or entities must file the 1042-S form. This includes payments made to non-resident aliens for services rendered, as well as payments made to foreign businesses for goods or services provided in the U.S.

When is the 1042-S form due?

The due date for filing the 1042-S form is typically March 15 of the year following the calendar year in which the income was paid. If you are filing electronically, you may have an extension until March 31. However, recipients of the 1042-S form should receive their copies by the same March 15 deadline, allowing them to report the income on their own tax returns.

How do I fill out the 1042-S form?

Filling out the 1042-S form involves several steps. You need to provide information about the withholding agent, the recipient of the income, and the type and amount of income paid. Each section must be completed accurately to ensure compliance with IRS regulations. You can find detailed instructions on the IRS website, which guide you through each part of the form.

What types of income are reported on the 1042-S form?

Common types of income reported on the 1042-S form include interest, dividends, royalties, and compensation for services. Additionally, it may include certain types of pensions, annuities, and scholarships. If you're unsure whether your income falls under this category, consult the IRS guidelines or a tax professional.

What happens if I don’t receive a 1042-S form?

If you believe you should receive a 1042-S form but do not, it's important to contact the withholding agent who made the payment. They are responsible for issuing the form. Without it, you may face challenges when filing your tax return, as you need this information to report your income accurately.

Can I amend a 1042-S form?

Yes, if you discover an error on a previously filed 1042-S form, you can amend it. You will need to file a new form indicating that it is an amended return. It’s crucial to correct any mistakes to avoid potential issues with the IRS and to ensure that the recipient has the correct information for their tax filings.

What should I do if I disagree with the information on my 1042-S form?

If you disagree with the information reported on your 1042-S form, first reach out to the withholding agent for clarification. They may be able to resolve the issue. If necessary, you can also dispute the information with the IRS by providing supporting documentation that substantiates your claim.

Is there a penalty for not filing the 1042-S form?

Yes, there are penalties for failing to file the 1042-S form or for filing it late. The IRS imposes fines based on how late the form is filed, and these penalties can add up quickly. Therefore, it’s essential to meet the filing deadlines and ensure that the information is accurate to avoid these financial repercussions.

Where can I find more information about the 1042-S form?

For more detailed information about the 1042-S form, you can visit the IRS website. They provide comprehensive resources, including instructions, FAQs, and guidelines for both withholding agents and recipients. Additionally, consulting a tax professional can provide personalized assistance and ensure compliance with all tax obligations.

Common mistakes

Incorrect Recipient Information: One common mistake is providing inaccurate or incomplete information about the recipient. This includes errors in the name, address, or taxpayer identification number (TIN). Always double-check these details to ensure they match official documents.
Wrong Income Code: Each type of income has a specific code that must be used on the form. Using the wrong code can lead to confusion and potential penalties. Familiarize yourself with the list of income codes to select the appropriate one for the payment being reported.
Failure to Report All Income: Sometimes, individuals overlook certain payments or fail to report them altogether. It’s crucial to report all income paid to foreign persons, as missing information can lead to compliance issues. Review all transactions carefully to ensure nothing is left out.
Incorrect Tax Rate Applied: Applying the wrong withholding tax rate can create significant problems. Different types of income may be subject to different rates, and some may even be exempt. Make sure to verify the correct rate based on the recipient's status and the type of income.

Documents used along the form

The IRS 1042-S form is essential for reporting income paid to foreign persons. Along with this form, several other documents are often required to ensure compliance with tax regulations. Below is a list of these forms and documents, each serving a specific purpose in the reporting process.

Form W-8BEN: This form is used by foreign individuals to certify their foreign status and claim any applicable tax treaty benefits. It helps the payer determine the correct withholding tax rate.
Form W-8BEN-E: Similar to the W-8BEN, this form is for foreign entities. It certifies the entity's status and claims any benefits under a tax treaty.
Form 1042: This is the annual return that reports the total amount of income subject to withholding and the total amount withheld. It summarizes the information provided on the 1042-S forms.
Form 1042-T: This form is used to report the transmission of 1042-S forms. It provides a summary of the information being submitted and is necessary for electronic filing.
Form 1099: While primarily for U.S. persons, this form may also be relevant in certain situations involving payments to foreign persons. It reports various types of income, such as interest and dividends.
Tax Treaty Documentation: Depending on the country, additional documentation may be required to support claims for reduced withholding rates based on tax treaties between the U.S. and the foreign person's country.

Understanding these documents is crucial for accurate tax reporting and compliance. Properly completing and submitting the necessary forms can help avoid issues with the IRS and ensure that all parties meet their obligations.

Similar forms

The IRS 1099 form is a well-known document that reports various types of income other than wages, salaries, and tips. Similar to the 1042-S, the 1099 is used to inform the IRS about payments made to individuals or entities. Both forms are essential for tax reporting, ensuring that income is accurately tracked and reported. While the 1042-S focuses on foreign persons receiving U.S. income, the 1099 covers a broader range of income types, including interest, dividends, and non-employee compensation.

The W-2 form is another important document that shares similarities with the 1042-S. Employers use the W-2 to report wages paid to employees and the taxes withheld from those wages. Like the 1042-S, the W-2 provides critical information needed for tax filing. However, the W-2 is specific to U.S. citizens and residents, while the 1042-S is designed for non-resident aliens and foreign entities receiving U.S. income.

The IRS 1040 form is a personal income tax return used by U.S. citizens and residents to report their annual income. While the 1040 is a comprehensive document that covers various income sources and deductions, the 1042-S serves a more specialized purpose. Both forms require accurate reporting of income, but the 1042-S is specifically for foreign income, highlighting the different tax obligations for non-resident aliens.

The 1098 form is utilized to report mortgage interest paid, and it bears some resemblance to the 1042-S in its reporting function. Both documents provide essential information that taxpayers need when preparing their tax returns. The 1098 focuses on interest payments made on loans, while the 1042-S reports income paid to foreign persons, illustrating the diverse nature of tax reporting requirements.

The Schedule K-1 form is used to report income, deductions, and credits from partnerships, S corporations, estates, and trusts. Similar to the 1042-S, the Schedule K-1 provides detailed information to recipients about their share of income. Both forms help ensure that all parties involved report their income accurately, but the K-1 is specific to partnerships and pass-through entities, while the 1042-S is tailored for foreign recipients.

The 1095-A form is associated with health insurance coverage under the Affordable Care Act. It reports information about health insurance premiums and subsidies. While it may seem unrelated at first glance, both the 1095-A and the 1042-S are crucial for tax purposes. They provide necessary information to help individuals complete their tax returns accurately, though they pertain to very different areas of tax reporting.

The 1099-DIV form reports dividends and distributions to shareholders. Like the 1042-S, it is used to inform the IRS about income received by individuals. Both forms aim to ensure that income is reported correctly, but the 1099-DIV focuses specifically on dividend income, while the 1042-S is aimed at foreign individuals receiving various types of income from U.S. sources.

The 1099-INT form reports interest income earned by individuals. Similar to the 1042-S, it serves to inform the IRS about income that may not have been subject to withholding. Both forms play a vital role in tax compliance, ensuring that all sources of income are reported. However, the 1099-INT is specific to interest payments, whereas the 1042-S covers a broader range of payments made to foreign persons.

Dos and Don'ts

Filling out the IRS 1042-S form can be a bit daunting, but knowing what to do and what to avoid can make the process smoother. Here’s a helpful list to guide you:

Do ensure that you have all necessary information on hand before you start filling out the form.
Don't forget to double-check the recipient's information for accuracy.
Do use the correct tax year for the income being reported.
Don't leave any required fields blank; this can lead to processing delays.
Do report all income accurately, including any withholding amounts.
Don't submit the form late; be aware of deadlines to avoid penalties.
Do keep a copy of the completed form for your records.
Don't hesitate to seek help if you have questions about specific sections of the form.

By following these guidelines, you can navigate the IRS 1042-S form with confidence and ensure compliance with tax regulations.

Misconceptions

The IRS 1042-S form can be confusing, and many people hold misconceptions about it. Here are four common misunderstandings:

Only foreign individuals need to file the 1042-S form. This is not true. While the form is primarily used for reporting payments to foreign persons, U.S. entities making payments to foreign individuals must also file it.
The 1042-S form is only for income tax purposes. Many believe this form is solely for tax reporting. However, it also helps in documenting payments that may be subject to withholding under U.S. tax law.
Receiving a 1042-S means you owe taxes. This is a misconception. Receiving the form indicates that payments were made to you, but it does not automatically mean you owe taxes. It is essential to review the details and consult a tax professional.
Only payments for services are reported on the 1042-S. In reality, the form covers various types of income, including royalties, dividends, and interest, not just payments for services rendered.

Understanding these misconceptions can help clarify your obligations and rights regarding the 1042-S form. If you have questions or need assistance, consider reaching out to a tax professional.

Key takeaways

The IRS 1042-S form is essential for reporting income paid to foreign persons. Here are some key takeaways to keep in mind:

Purpose: The form is used to report income that is subject to withholding, such as interest, dividends, and royalties.
Who Needs It: U.S. withholding agents must file this form for foreign individuals and entities receiving U.S. source income.
Filing Deadline: The form must be filed with the IRS by March 15 of the year following the payment.
Recipient Copy: A copy of the 1042-S must be provided to the recipient by the same deadline.
Information Required: Include details such as the recipient's name, address, and taxpayer identification number (TIN).
Withholding Rates: Report the amount of U.S. tax withheld on the income, which may vary based on tax treaties.
Multiple Forms: If a recipient has multiple types of income, separate forms may be required for each type.
Amendments: If errors are discovered after filing, an amended form must be submitted to correct the information.
Penalties: Failure to file or providing incorrect information can result in penalties, so accuracy is crucial.

Understanding these key points can help ensure compliance and avoid potential issues with the IRS.