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FACILITIES MAINTENANCE GUIDELINES FOR PUBLIC SCHOOLS 24 JULY 2012FACILITIES MAINTENANCE GUIDELINES FOR PUBLIC SCHOOLS (REVISED 24 JULY 2012)Page 1TABLE OF CONTENTS Table of figures .......................................................................................................................................................................
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Chapter 3 of the IRS regulations pertains to the withholding of tax on certain payments made to foreign persons and the reporting of those payments.
Entities making payments to foreign persons that are subject to withholding under Chapter 3 are required to file.
To fill out Chapter 3, one must complete the appropriate IRS forms (such as Form 1042 and 1042-S) for reporting payments and withholding to foreign recipients.
The purpose of Chapter 3 is to ensure that the U.S. tax system properly withholds tax on payments made to foreign individuals or entities to prevent tax evasion.
Information that must be reported includes the type and amount of income paid, the recipient's details, and the withholding amount.
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