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n5federalregister.
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One copy of the Form 1042-S shall be filed with the IRS on or before March 15 of the calendar year following the year in which the amount subject to reporting was paid, with a transmittal form as provided in the instructions to the Form 1042-S. Withholding certificates, certifications, documentary evidence, or other statements or documentation provided to a withholding agent are not required to be
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