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SECTION 1 INTRODUCTIONTuberculosis Overview TB is an airborne disease caused by the bacterium Mycobacterium tuberculosis (M. Tuberculosis). M. tuberculosis and seven very closely related mycobacterial
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Chapter 2 transmission refers to the reporting of certain information regarding payments to foreign persons.
Any person, including a withholding agent, required to withhold tax under chapter 3 (section 1441) or chapter 4 (section 1471) is required to file chapter 2 transmission.
Chapter 2 transmission is typically filled out by using the appropriate forms provided by the IRS, such as Form 1042 or Form 1042-S.
The purpose of chapter 2 transmission is to report and withhold taxes on certain payments made to foreign persons.
Information such as the recipient's name, address, and taxpayer identification number, as well as the amount of the payment and the amount of tax withheld must be reported.
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