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What is official prem?

Official prem is a form that reports information about payments made to foreign individuals or entities.

Who is required to file official prem?

Any person, including individuals, corporations, partnerships, and estates, who made payments subject to reporting under Section 6041, 6041A, 6042, 6045, or 6049 of the Internal Revenue Code must file official prem.

How to fill out official prem?

Official prem can be filled out electronically using the IRS FIRE system or by paper using Form 1042-S.

What is the purpose of official prem?

The purpose of official prem is to report payments made to foreign persons in order to comply with U.S. tax laws and regulations.

What information must be reported on official prem?

Information reported on official prem includes the recipient's name, address, taxpayer identification number, country of residence, and the amount of the payment.