{"id":1451,"date":"2023-10-20T18:07:25","date_gmt":"2023-10-20T18:07:25","guid":{"rendered":"https:\/\/bestreporting.ch\/formulario-1042\/"},"modified":"2024-05-27T13:06:56","modified_gmt":"2024-05-27T13:06:56","slug":"formulario-1042","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/pt-pt\/formulario-1042\/","title":{"rendered":"Formul\u00e1rio 1042"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1451\" class=\"elementor elementor-1451 elementor-47\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55d734e e-flex e-con-boxed e-con e-parent\" data-id=\"55d734e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00bb764 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"00bb764\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Formul\u00e1rio 1042<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-337eb33 e-flex e-con-boxed e-con e-parent\" data-id=\"337eb33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-163b5b1 e-con-full e-flex e-con e-child\" data-id=\"163b5b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d03587e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d03587e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00cdndice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc6f46f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"bc6f46f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section1\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cerca de 1042 Formul\u00e1rios<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section2\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Datas de vencimento, prorroga\u00e7\u00f5es e penalidades de 1042<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section3\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Corre\u00e7\u00e3o da declara\u00e7\u00e3o atrav\u00e9s de uma Emenda 1042<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section4\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Diferen\u00e7a entre 1042, 1042-S e 1042-T<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section5\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">As se\u00e7\u00f5es a serem completadas em 1042<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section6\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">O software para cria\u00e7\u00e3o de m\u00f3dulos 1042<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section7\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Por que escolher BEST IRS<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section8\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Informa\u00e7\u00f5es \u00fateis 1042_1042-s<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-294c1c8 e-con-full e-flex e-con e-child\" data-id=\"294c1c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dede389 elementor-widget elementor-widget-text-editor\" data-id=\"dede389\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section1\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Cerca de 1042 Formul\u00e1rios<\/h3><p>A elabora\u00e7\u00e3o e apresenta\u00e7\u00e3o do formul\u00e1rio 1042 \u00e9 uma das obriga\u00e7\u00f5es previstas <a href=\"https:\/\/bestreporting.ch\/pt-pt\/regime-e-regulamentos-qi\/\" target=\"_blank\" rel=\"noopener\">nas regras do QI<\/a>. Atrav\u00e9s deste formul\u00e1rio, cada IQ declara os rendimentos pagos pelos EUA aos seus clientes e as dedu\u00e7\u00f5es efectuadas.<\/p><p>O formul\u00e1rio representa uma declara\u00e7\u00e3o de imposto a apresentar anualmente ao IRS. Deve ser devidamente preenchido e assinado pelo Respons\u00e1vel ou por outra pessoa autorizada. O formul\u00e1rio 1042 em papel deve ser enviado por carta registada, a fim de comprovar que foi enviado e a data em que foi enviado.<\/p><p>A correcta elabora\u00e7\u00e3o de relat\u00f3rios, que evita problemas e san\u00e7\u00f5es, pressup\u00f5e<\/p><ul><li>montantes efectivamente pagos e retidos aos seus clientes iguais aos inclu\u00eddos na declara\u00e7\u00e3o<\/li><li>montantes correspondentes aos montantes indicados nos formul\u00e1rios 1042-S emitidos pelo QI para o mesmo ano<\/li><li>valores do Formul\u00e1rio 1042 em linha com os valores do Formul\u00e1rio 1042-S recebidos de seus deposit\u00e1rios<\/li><\/ul><p>Um correcto preenchimento do formul\u00e1rio requer uma actividade s\u00e9ria de reconcilia\u00e7\u00e3o de receitas e impostos dos EUA. Quaisquer diferen\u00e7as nos tr\u00eas pontos acima devem ser identificadas, registadas e justificadas numa carta de acompanhamento do 1042.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14e5e3c elementor-widget elementor-widget-text-editor\" data-id=\"14e5e3c\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section2\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Datas de vencimento, prorroga\u00e7\u00f5es e penalidades de 1042<\/h3><p>O formul\u00e1rio 1042 deve ser enviado at\u00e9 15 de mar\u00e7o de cada ano, para os rendimentos do ano fiscal anterior. Se o prazo for um feriado, o prazo \u00e9 sempre prorrogado at\u00e9 ao dia \u00fatil seguinte.<\/p><p>Pode prorrogar o prazo de apresenta\u00e7\u00e3o do formul\u00e1rio 1042. A prorroga\u00e7\u00e3o do prazo \u00e9 poss\u00edvel atrav\u00e9s do formul\u00e1rio 7004, que deve ser enviado at\u00e9 \u00e0 data-limite de apresenta\u00e7\u00e3o do formul\u00e1rio 1042.<\/p><p>IRS adverte sobre poss\u00edveis penalidades por n\u00e3o envio ou envio tardio do formul\u00e1rio. A multa por transmiss\u00e3o tardia de 1042 \u00e9 de 5% das dedu\u00e7\u00f5es n\u00e3o pagas para cada m\u00eas (e\/ou parte de um m\u00eas). A penaliza\u00e7\u00e3o por n\u00e3o pagamento de impostos est\u00e1 prevista na medida de 1% da reten\u00e7\u00e3o na fonte n\u00e3o paga por cada m\u00eas (e\/ou parte do m\u00eas). A san\u00e7\u00e3o pode ir at\u00e9 25% dos impostos n\u00e3o pagos em ambos os casos. Nos casos de neglig\u00eancia, de minimiza\u00e7\u00e3o dos impostos declarados e de fraude, s\u00e3o previstas san\u00e7\u00f5es adicionais.<\/p><div><a name=\"terzo\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c775841 elementor-widget elementor-widget-text-editor\" data-id=\"c775841\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section3\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Corre\u00e7\u00e3o do relat\u00f3rio atrav\u00e9s de uma Emenda 1042<\/h3><p>Deve ser enviada uma correc\u00e7\u00e3o 1042 se pelo menos um dos campos do formul\u00e1rio enviado ao IRS tiver sido alterado. O formul\u00e1rio de correc\u00e7\u00e3o deve ser preenchido em todos os seus campos. Al\u00e9m disso, deve ser colocado um \u201cx\u201d na caixa \u201cSe se tratar de uma declara\u00e7\u00e3o alterada, assinalar aqui\u201d no topo do formul\u00e1rio. O formul\u00e1rio assinado deve ser enviado ao IRS, acompanhado de uma carta explicando o motivo da corre\u00e7\u00e3o.<\/p><p>\u00c9 essencial que a bandeira seja afixada nesta casa. Se n\u00e3o estiver preenchido, 1042 \u00e9 uma declara\u00e7\u00e3o adicional, a acrescentar \u00e0 j\u00e1 enviada.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ea571b elementor-widget elementor-widget-text-editor\" data-id=\"0ea571b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section4\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Diferen\u00e7a entre 1042, 1042-S e 1042-T<\/h3><p>O formul\u00e1rio 1042 \u00e9 uma declara\u00e7\u00e3o fiscal que agrupa todos os proventos e dedu\u00e7\u00f5es de um determinado ano fiscal. Os montantes totais de 1042 s\u00e3o subdivididos em classes homog\u00e9neas de pagamentos, cada classe reportada num\u00a01042-s. Por esta raz\u00e3o, a soma dos montantes de 1042-S ter\u00e1 necessariamente de corresponder ao indicado no Formul\u00e1rio 1042.<\/p><table class=\"table\"><tbody><tr><td width=\"200\"><strong>M\u00f3dulo<\/strong><\/td><td width=\"245\">1042<\/td><td width=\"245\">1042-S<\/td><\/tr><tr><td width=\"200\"><strong>Tipo de declara\u00e7\u00e3o<\/strong><\/td><td width=\"245\">Fiscal<\/td><td width=\"245\">Informativo<\/td><\/tr><tr><td width=\"200\"><strong>Receitas e dedu\u00e7\u00f5es nos EUA<\/strong><\/td><td width=\"245\">Inclui todas as receitas e dedu\u00e7\u00f5es<\/td><td width=\"245\">Os montantes de 1042 s\u00e3o divididos em v\u00e1rios 1042-S. A subdivis\u00e3o \u00e9 por classes homog\u00eaneas de renda, tributa\u00e7\u00e3o, c\u00f3digo de isen\u00e7\u00e3o, recebedor do pagamento.<\/td><\/tr><tr><td width=\"200\"><strong>M\u00e9todos de envio<\/strong><\/td><td width=\"245\">Papel assinado<\/td><td width=\"245\">Carregamento electr\u00f3nico no s\u00edtio web do IRS\u00a0<a title=\"https:\/\/fire.irs.gov\" href=\"https:\/\/fire.irs.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/fire.irs.gov<\/a><\/td><\/tr><\/tbody><\/table><p>O 1042-t \u00e9 o formul\u00e1rio necess\u00e1rio para enviar o 1042-S em papel para o IRS.\u00a0<strong>No entanto, n\u00e3o pode ser usado por IQs<\/strong>. Para estes, de facto, existe uma obriga\u00e7\u00e3o de comunicar ao IRS o 1042-S electr\u00f3nico.<\/p><div><a name=\"quinto\"><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f345a87 elementor-widget elementor-widget-text-editor\" data-id=\"f345a87\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section5\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">As se\u00e7\u00f5es a serem completadas em 1042<\/h3><p>A prepara\u00e7\u00e3o de 1042 pelo Intermedi\u00e1rio Qualificado requer que as seguintes se\u00e7\u00f5es sejam completadas:<\/p><p>Parte Geral<\/p><ul><li>Dados mestre do QI, bem como o estado do cap\u00edtulo 3 e do cap\u00edtulo 4<\/li><li>se for caso disso, indica\u00e7\u00e3o de relat\u00f3rios correctivos<\/li><li>se for caso disso, indica\u00e7\u00e3o dos \u00faltimos 1042 enviados pelo QI, incluindo a data da \u00faltima receita paga<\/li><\/ul><p>\u00a0<\/p><p>Se\u00e7\u00e3o 1: Registro de Responsabilidade Fiscal Federal<br \/>Aqui voc\u00ea encontrar\u00e1 informa\u00e7\u00f5es sobre a responsabilidade do IQ em termos das quantidades retidas de seus clientes. Tens de preencher o formul\u00e1rio:<\/p><ul><li>linhas 1 a 59 se voc\u00ea foi retido de seus clientes pelo IQ<\/li><li>acrescentando \u00e0 linha 59 o montante retido dos clientes provenientes do mercado a montante<\/li><li>linha 61 com o n\u00famero de m\u00f3dulos 1042-S produzidos eletronicamente<\/li><li>as linhas restantes mostram os montantes:<ul><li>o bruto de rendimento (campo 62 c)<\/li><li>o montante total do imposto retido ou pago (campo 63 e)<\/li><li>o do imposto l\u00edquido devido (campo 64 e)<\/li><li>o dos pagamentos totais efectuados (campo 68)<\/li><li>o d\u00e9bito ou cr\u00e9dito (campos 69 e 70 respectivamente)<\/li><\/ul><\/li><\/ul><p>Se\u00e7\u00e3o 2: Reconcilia\u00e7\u00e3o de Pagamentos de Renda FDAP de Fonte Americana<br \/>Nesta sec\u00e7\u00e3o s\u00e3o relatados:<\/p><ul><li>Receitas sujeitas a tributa\u00e7\u00e3o pelo cap\u00edtulo 4 (campo 1)<\/li><li>Rendimentos n\u00e3o sujeitos a tributa\u00e7\u00e3o ao abrigo do cap\u00edtulo 4 (campos 2a-e dependendo do c\u00f3digo de isen\u00e7\u00e3o Ch.4)<\/li><li>quaisquer diferen\u00e7as entre: valores tribut\u00e1veis no Ch.4 e os mesmos valores reportados no 1042-S<\/li><\/ul><p>Sec\u00e7\u00e3o 3: Potencial Sec\u00e7\u00e3o 871(m) Transac\u00e7\u00f5es<br \/>Se aplic\u00e1vel, indicar que o formul\u00e1rio inclui pelo menos um montante potencialmente sujeito \u00e0 sec\u00e7\u00e3o 871(m).<\/p><p>Se\u00e7\u00e3o 4: Pagamentos Equivalentes a Dividendos por um Distribuidor Qualificado de Derivativos (QDD)<br \/>Se aplic\u00e1vel, indicar que o formul\u00e1rio inclui pelo menos um pagamento efetuado por um QDD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3e0945 elementor-widget elementor-widget-text-editor\" data-id=\"d3e0945\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section6\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">O software para cria\u00e7\u00e3o de m\u00f3dulos 1042<\/h3><p>O preenchimento do Formul\u00e1rio 1042 requer conhecimento profundo do formul\u00e1rio, a disponibilidade de dados corretos e uma quantidade significativa de tempo gasto em atividades e treinamento sobre mudan\u00e7as regulat\u00f3rias. A Best Vision prop\u00f5e-se como parceira dos seus clientes, tratando de todos os aspectos relevantes para o regime de QI como especialista especializado.<\/p><p>Atrav\u00e9s do\u00a0<a title=\"Homepage bestreporting.ch\" href=\"https:\/\/bestreporting.ch\/pt-pt\/\">BEST IRS<\/a>, todos os IQs podem beneficiar do conhecimento acumulado e codificado num software, que os suporta e acompanha ao longo do tempo na compila\u00e7\u00e3o dos formul\u00e1rios IQ. N\u00f3s nos encarregamos de transpor as mudan\u00e7as regulat\u00f3rias para simplificar o processo de QI, tornando-o mais seguro e eficaz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd6a626 elementor-widget elementor-widget-text-editor\" data-id=\"cd6a626\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section7\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Por que escolher BEST IRS<\/h3><div class=\"vantaggi-bestirs1_1\"><ol><li class=\"vantaggi-bestirs1_1\">Compet\u00eancia e confiabilidade espec\u00edficas<\/li><li class=\"vantaggi-bestirs2_1\">Integralidade da solu\u00e7\u00e3o<\/li><li class=\"vantaggi-bestirs3_1\">Apoio constante e imediato<\/li><\/ol><\/div><p>O software\u00a0<a title=\"Homepage bestreporting.ch\" href=\"https:\/\/bestreporting.ch\/pt-pt\/\">BEST IRS<\/a>\u00a0\u00e9 uma ferramenta \u00fanica que lhe permite gerir facilmente as fases de reconcilia\u00e7\u00e3o, verifica\u00e7\u00e3o, correc\u00e7\u00e3o de dados e preenchimento dos formul\u00e1rios 1042 e 1042-S.<\/p><p>O software \u00e9 fornecido em modo de terceiriza\u00e7\u00e3o, com vantagens indiscut\u00edveis para os clientes, tais como:<\/p><ul><li>Carregamento de dados de planilhas do Excel<\/li><li>aus\u00eancia de instala\u00e7\u00e3o nas instala\u00e7\u00f5es do cliente (sem impacto na infra-estrutura inform\u00e1tica)<\/li><li>disponibilidade constante da \u00faltima vers\u00e3o do software<\/li><\/ul><p>Com o mesmo ficheiro Excel, os nossos clientes podem produzir automaticamente os m\u00f3dulos 1042 e 1042-S utilizando o software BEST IRS. Em poucos cliques. Todos os anos, os m\u00f3dulos s\u00e3o atualizados de acordo com os \u00faltimos regulamentos IQ.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35bf23b elementor-widget elementor-widget-text-editor\" data-id=\"35bf23b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section8\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Informa\u00e7\u00f5es \u00fateis 1042_1042-s<\/h3><ul class=\"ul_indice\"><li><a title=\"Useful information on forms 1042 e 1042-S\" href=\"\/pt-pt\/useful-information-on-sending-1042-and-1042-s-forms\/\">Informa\u00e7\u00f5es \u00fateis 1042_1042-s_EN<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2cf8bd e-flex e-con-boxed e-con e-parent\" data-id=\"a2cf8bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-518ffad e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"518ffad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a3fcdd elementor-widget elementor-widget-heading\" data-id=\"1a3fcdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Interessado nos nossos servi\u00e7os de relat\u00f3rios de QI?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-888f938 elementor-widget elementor-widget-heading\" data-id=\"888f938\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Clique no bot\u00e3o ao lado para solicitar mais informa\u00e7\u00f5es<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f546aac e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"f546aac\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d4f4a6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4d4f4a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Pedir mais informa\u00e7\u00f5es<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Formul\u00e1rio 1042 \u00cdndice Cerca de 1042 Formul\u00e1rios Datas de vencimento, prorroga\u00e7\u00f5es e penalidades de 1042 Corre\u00e7\u00e3o da declara\u00e7\u00e3o atrav\u00e9s de uma Emenda 1042 Diferen\u00e7a entre 1042, 1042-S e 1042-T As se\u00e7\u00f5es a serem completadas em 1042 O software para cria\u00e7\u00e3o de m\u00f3dulos 1042 Por que escolher BEST IRS Informa\u00e7\u00f5es \u00fateis 1042_1042-s Cerca de 1042 Formul\u00e1rios [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1451","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/pt-pt\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/pt-pt\/?taxonomy=translation_priority&#038;term=opcional\" rel=\"tag\">Opcional<\/a>","rttpg_excerpt":"Formul\u00e1rio 1042 \u00cdndice Cerca de 1042 Formul\u00e1rios Datas de vencimento, prorroga\u00e7\u00f5es e penalidades de 1042 Corre\u00e7\u00e3o da declara\u00e7\u00e3o atrav\u00e9s de uma Emenda 1042 Diferen\u00e7a entre 1042, 1042-S e 1042-T As se\u00e7\u00f5es a serem completadas em 1042 O software para cria\u00e7\u00e3o de m\u00f3dulos 1042 Por que escolher BEST IRS Informa\u00e7\u00f5es \u00fateis 1042_1042-s Cerca de 1042 Formul\u00e1rios&hellip;","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/comments?post=1451"}],"version-history":[{"count":13,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1451\/revisions"}],"predecessor-version":[{"id":2585,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1451\/revisions\/2585"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/media?parent=1451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}