A request for comment by the U.S. IRS on forms 1042, 1042–S, and 1042–T was published in the Federal Register on 2 September 2014. The forms are for the reporting of tax withheld on certain income payments made to nonresident alien individuals, foreign partnerships, or foreign corporations. The IRS is seeking comment in regard to the extension of approval by the Office of Management and Budget for the forms in accordance with the Paperwork Reduction Act of 1995. Areas of comment sought by the IRS include: Whether the collection of information is necessary for the proper performance of the functions...