On May 7, 2022, the Internal Revenue Service (IRS) published DRAFT Instructions for the Requester of Forms W-8BEN, BEN-E, ECI, EXP, and IMY,

On November 16, 2021, the IRS published DRAFT 2021 Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Forei

On November 3, 2021, the IRS published DRAFT Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number to be

The IRS has published DRAFT Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent)