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FED ER A L R E SE R V E BANK OF N EW YORK Fiscal Agent of the United States J Circular No. 5 6 L May 24, 1965UN CITED STATES SAVINGS BONDS, SERIES E Instructions to Issuing AgentsRevision of Operating
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What is i fed er a?
I-Fed-ER-A refers to the Internal Revenue Service form for filing annual electronic information returns for foreign entities, specifically those that report on the income of foreign persons.
Who is required to file i fed er a?
Entities that have made payments to foreign persons, including non-resident aliens and foreign corporations, are required to file I-Fed-ER-A.
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To fill out I-Fed-ER-A, gather relevant information regarding the recipients, payments made, and applicable withholding tax rates, and utilize the IRS guidelines provided on their website for proper completion.
What is the purpose of i fed er a?
The purpose of I-Fed-ER-A is to report payments made to foreign persons and to ensure compliance with U.S. tax laws regarding withholding taxes.
What information must be reported on i fed er a?
The information that must be reported includes the recipient's name, address, taxpayer identification number, the amount of payment, and any withholding tax withheld.
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