The relief is welcome to withholding agents while they figure out how to comply with the new e-filing requirements.Withholding agents' main concerns were the limited number of approved e-file providers for Form 1042, as well as difficulty using the current IRS "schema and business rules" to file certain Forms 1042 electronically. In Notice 2024-26 (issued February 27, 2024), the IRS exempted US and foreign withholding agents from electronically filing Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, for calendar year 2024.The electronic filing requirement is delayed as follows:Withholding agent residenceForm 1042 reporting reliefUSElectronic submission not required...