{"id":1456,"date":"2023-10-20T18:07:39","date_gmt":"2023-10-20T18:07:39","guid":{"rendered":"https:\/\/bestreporting.ch\/formulario-1042-s\/"},"modified":"2024-02-05T18:59:32","modified_gmt":"2024-02-05T18:59:32","slug":"formulario-1042-s","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/pt-pt\/formulario-1042-s\/","title":{"rendered":"Formul\u00e1rio 1042-S"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1456\" class=\"elementor elementor-1456 elementor-49\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a99f46c e-flex e-con-boxed e-con e-parent\" data-id=\"a99f46c\" 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-c428281 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"c428281\" 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-S<\/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-58583a7 e-flex e-con-boxed e-con e-parent\" data-id=\"58583a7\" 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-e5b7123 e-con-full e-flex e-con e-child\" data-id=\"e5b7123\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-757cc39 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"757cc39\" 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-72fa5bc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"72fa5bc\" 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\">Sobre os M\u00f3dulos 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\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\">Prazos, prorroga\u00e7\u00f5es e penalidades do Formul\u00e1rio 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\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 de m\u00f3dulos: Emendado Fom 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\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-S e 1099<\/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\">Compilando e enviando 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\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 a cria\u00e7\u00e3o de m\u00f3dulos 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\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-ab9ac55 e-con-full e-flex e-con e-child\" data-id=\"ab9ac55\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33c677d elementor-widget elementor-widget-text-editor\" data-id=\"33c677d\" 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\">Sobre os M\u00f3dulos 1042-S<\/h3><p>O acordo QI define como uma obriga\u00e7\u00e3o do QI a prepara\u00e7\u00e3o e apresenta\u00e7\u00e3o dos formul\u00e1rios 1042-S, bem como para\u00a0<a title=\"Formul\u00e1rio 1042 ARTIGO\" href=\"https:\/\/bestreporting.ch\/pt-pt\/formulario-1042\/\">1042<\/a>. Os formul\u00e1rios 1042-S s\u00e3o usados para relatar todas as receitas e impostos dos EUA. O relat\u00f3rio \u00e9 feito atrav\u00e9s de tantos m\u00f3dulos 1042-S como existem diferentes grupos de pagamentos. Tal deve-se a elementos como o tipo de rendimento, o tipo de imposto aplicado (Ch.3 ou Ch.4), a percentagem de imposto aplicada, os c\u00f3digos de isen\u00e7\u00e3o fiscal e o tipo de benefici\u00e1rio do rendimento.<\/p><p>Os formul\u00e1rios 1042-S devem ser comunicados ao IRS atrav\u00e9s dos formul\u00e1rios electr\u00f3nicos (ficheiros txt) definidos de acordo com as regras definidas na mais recente publica\u00e7\u00e3o do IRS e carregados na plataforma\u00a0<a title=\"https:\/\/fire.irs.gov\" href=\"https:\/\/fire.irs.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/fire.irs.gov<\/a>. No caso dos formul\u00e1rios 1042-S com nomes (por exemplo, em nome de outros QI), estes tamb\u00e9m devem ser enviados ao benefici\u00e1rio do formul\u00e1rio, em formato papel\/pDF.<\/p><p>A sinaliza\u00e7\u00e3o correta dos m\u00f3dulos 1042-S, pressup\u00f5e:<\/p><ul><li>montantes totais de 1042 equivalentes \u00e0 soma de todos os 1042-S emitidos<\/li><li>os valores reportados reconciliados, ou seja, correspondem aos dos custodiantes do c\u00f3digo de renda, al\u00edquota, valor fiscal<\/li><li>montantes de formul\u00e1rios de acordo com os de 1042-S recebidos de custodiantes<\/li><li>os formul\u00e1rios electr\u00f3nicos, preparados para envio ao IRS, correspondem perfeitamente aos formul\u00e1rios em papel\/PDF enviados aos destinat\u00e1rios<\/li><\/ul><p>\u00c9 essencial dispor de um processo de reconcilia\u00e7\u00e3o de pagamentos optimizado que permita a r\u00e1pida identifica\u00e7\u00e3o dos esquadr\u00f5es, a sua correc\u00e7\u00e3o e o seguimento de quaisquer desvios justificados.<\/p><p>Enquanto o arquivo eletr\u00f4nico deve ser enviado para o IRS, os benefici\u00e1rios podem ser enviados tanto o pdf quanto o arquivo em papel.<\/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-cd1940a elementor-widget elementor-widget-text-editor\" data-id=\"cd1940a\" 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\">Prazos, prorroga\u00e7\u00f5es e penalidades do Formul\u00e1rio 1042-S<\/h3><p>Todos os formul\u00e1rios 1042-S devem ser apresentados at\u00e9 15 de mar\u00e7o de cada ano, para os rendimentos do ano fiscal anterior. Se esse dia for feriado, o prazo \u00e9 prorrogado at\u00e9 ao primeiro dia \u00fatil seguinte.<\/p><p>Voc\u00ea pode prorrogar os prazos de envio dos formul\u00e1rios 1042-S. A prorroga\u00e7\u00e3o do prazo \u00e9 poss\u00edvel atrav\u00e9s do formul\u00e1rio 8809, a enviar at\u00e9 \u00e0 data-limite de apresenta\u00e7\u00e3o do formul\u00e1rio 1042-S.<\/p><p>Nas suas publica\u00e7\u00f5es, a IRS informa-o de eventuais san\u00e7\u00f5es por n\u00e3o envio do formul\u00e1rio ou por apresenta\u00e7\u00e3o tardia. A san\u00e7\u00e3o por atraso no envio do electr\u00f3nico 1042-S para o IRS est\u00e1 prevista na medida de..:<\/p><ul><li>$50 para cada formul\u00e1rio enviado dentro de 30 dias da data de vencimento<\/li><li>US$100 por cada formul\u00e1rio enviado 30 dias ap\u00f3s a data de vencimento, mas antes de 1\u00ba de agosto do ano do relat\u00f3rio.<\/li><li>US$270 para cada formul\u00e1rio enviado ap\u00f3s 1\u00ba de agosto do ano do relat\u00f3rio<\/li><\/ul><p>A san\u00e7\u00e3o por n\u00e3o envio do 1042-S aos benefici\u00e1rios \u00e9 tamb\u00e9m sancionada, nos casos em que n\u00e3o seja poss\u00edvel provar uma causa razo\u00e1vel. Uma penalidade de $270 pode ser aplicada para cada m\u00f3dulo 1042-S n\u00e3o submetido a tempo.<\/p><p>Enquanto para os casos acima h\u00e1 limites (no \u201cmelhor\u201d caso de $ 190.000). N\u00e3o h\u00e1 limite e ser\u00e1 aplicada uma san\u00e7\u00e3o adicional em caso de incumprimento intencional desses prazos. O valor adicional ser\u00e1 o maior entre $540 e 10% do valor dos formul\u00e1rios a serem enviados.<\/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-6a1fd32 elementor-widget elementor-widget-text-editor\" data-id=\"6a1fd32\" 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 de m\u00f3dulos: Emendado Fom 1042-S<\/h3><p>\u00c9 necess\u00e1rio enviar o 1042-S corretivo se pelo menos um dos campos do formul\u00e1rio enviado ao IRS tiver sido modificado. 1042-S deve ser assinalada com uma cruz em \u201cAlterado\u201d para indicar que se trata de um formul\u00e1rio de correc\u00e7\u00e3o. O campo \u201cAmendment NO.\u201d deve mostrar a vers\u00e3o do m\u00f3dulo, ou seja, quantas vezes esse mesmo 1042-s foi corrigido. Finalmente, no campo \u201cUnique form identifier\u201d voc\u00ea deve informar o c\u00f3digo \u00fanico do m\u00f3dulo a ser corrigido.<\/p><p>Uma aten\u00e7\u00e3o consider\u00e1vel deve ser dada \u00e0 atividade de altera\u00e7\u00e3o do 1042-S. Em alguns casos, voc\u00ea pode precisar enviar mais de um para corrigir um \u00fanico 1042-S.<\/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-42b4d9c elementor-widget elementor-widget-text-editor\" data-id=\"42b4d9c\" 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-S e 1099<\/h3><p>A diferen\u00e7a entre o m\u00f3dulo 1042-S e o 1099 est\u00e1 no tipo de receptores de renda dos EUA. Em 1042-S s\u00e3o reportados os rendimentos e impostos do estrangeiro n\u00e3o residente, NRA. Em 1099 as receitas e quaisquer impostos de Pessoas dos EUA s\u00e3o relatados.<\/p><p>Tendo em conta o que precede, em alguns casos, no entanto, \u00e9 poss\u00edvel relatar em conjunto em 1042-S as pessoas dos EUA.<\/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-7284aeb elementor-widget elementor-widget-text-editor\" data-id=\"7284aeb\" 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\">Compilando e enviando 1042-S<\/h3><p>Cada formul\u00e1rio 1042-S deve ser preenchido em formato eletr\u00f4nico e papel\/pdf. O ficheiro electr\u00f3nico deve ser preparado num ficheiro de texto (.txt) de acordo com as regras definidas para cada ano pelo IRS. Este ficheiro ser\u00e1 necess\u00e1rio para comunicar os m\u00f3dulos ao IRS.<\/p><p>A compila\u00e7\u00e3o do ficheiro txt segue a Publ. 1187 Specifications for Electronic Filing of Form 1042-S, Foreign Person\u2019s U.S. Source Income Subject to Reten\u00e7\u00e3o. O ficheiro deve ser completamente preenchido em todas as suas partes. Em suma, haver\u00e1 tr\u00eas tipos de registos a preencher:<\/p><ul><li>registos \u201cT\u201d: cont\u00eam a informa\u00e7\u00e3o pessoal e de contacto da pessoa que transmite o ficheiro. Pode ser o pr\u00f3prio QI ou outra pessoa que se reporta a ele.<\/li><li>registos \u201cW\u201d: cont\u00eam as informa\u00e7\u00f5es pessoais e de contacto da pessoa cujos dados transmitidos pertencem. Pode ser o mesmo QI ou outro assunto.<\/li><li>\u201cregistos \u201cC\u201d: estes mostram as quantidades agregadas dos registos \u201cW<\/li><li>registos \u201cF\u201d: estes mostram o n\u00famero de linhas do registo \u201cW\u201d.<\/li><\/ul><p>O preenchimento do formato papel\/pdf deve corresponder exactamente ao indicado no ficheiro electr\u00f3nico. Estes m\u00f3dulos s\u00e3o essenciais para uso interno dentro do IQ (arquivo, auditoria, etc.) e para envio aos destinat\u00e1rios (por exemplo, clientes IQ que tamb\u00e9m assumem o status IQ). As seguintes partes devem ser completadas:<\/p><ul><li>os campos 1 a 11 com os montantes dos rendimentos e do imposto retido na fonte, distinguindo entre os que efectivamente os cobraram<\/li><li>campos 12 com a informa\u00e7\u00e3o principal do QI que emite o 1042-S<\/li><li>campos 13 com a informa\u00e7\u00e3o mestre do receptor (depende do tipo de cliente do IQ e do seu estado Ch.3 e Ch.4)<\/li><li>campos 14 com o nome e o EIN do sujeito que efectuou a reten\u00e7\u00e3o<\/li><li>campos 15 com os dados pessoais do intermedi\u00e1rio, caso existam, entre o QI e o destinat\u00e1rio<\/li><\/ul><div><a name=\"sesto\"><\/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-f2130d8 elementor-widget elementor-widget-text-editor\" data-id=\"f2130d8\" 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 a cria\u00e7\u00e3o de m\u00f3dulos 1042-S<\/h3><p>Quantos m\u00f3dulos 1042-S devem ser produzidos? Como preench\u00ea-los? Que dados devem ser usados para obter um relat\u00f3rio correto e consistente?<\/p><p><a title=\"Homepage bestreporting.ch\" href=\"https:\/\/bestreporting.ch\/pt-pt\/\">BEST IRS<\/a>\u00a0\u00e9 a resposta a todas estas perguntas.<\/p><p>Ao fazer o upload do seu ficheiro Excel para o software, o IQ ter\u00e1 uma vis\u00e3o imediata do que ter\u00e1 de corrigir para ter dados em linha com os reposit\u00f3rios e formul\u00e1rios que cumprem os regulamentos. Tudo a um clique de dist\u00e2ncia.<\/p><p>O software \u00e9 fornecido em modo de terceiriza\u00e7\u00e3o, sem impacto na infraestrutura de TI do QI. Com o mesmo ficheiro Excel, os nossos clientes podem produzir automaticamente todos os m\u00f3dulos 1042 e 1042-S, actualizados anualmente de acordo com as \u00faltimas altera\u00e7\u00f5es regulamentares<\/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-60c4c1c elementor-widget elementor-widget-text-editor\" data-id=\"60c4c1c\" 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>Por que escolher BEST IRS<\/h3><div><ol><li class=\"vantaggi-bestirs1\">o assistente reduz a possibilidade de erros nos relat\u00f3rios<\/li><li class=\"vantaggi-bestirs2\">o procedimento integrado simplifica a actividade<\/li><li class=\"vantaggi-bestirs3\">o software permite reduzir o tempo de reconcilia\u00e7\u00e3o e prepara\u00e7\u00e3o dos m\u00f3dulos<\/li><\/ol><\/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-cb21d0b elementor-widget elementor-widget-text-editor\" data-id=\"cb21d0b\" 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<\/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-638c856 e-flex e-con-boxed e-con e-parent\" data-id=\"638c856\" 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-2daadaa e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"2daadaa\" 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-0966488 elementor-widget elementor-widget-heading\" data-id=\"0966488\" 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-c23dafc elementor-widget elementor-widget-heading\" data-id=\"c23dafc\" 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-71a65f7 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"71a65f7\" 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-d037cac elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d037cac\" 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=\"\/pt-pt\/contact-us\">\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-S \u00cdndice Sobre os M\u00f3dulos 1042-S Prazos, prorroga\u00e7\u00f5es e penalidades do Formul\u00e1rio 1042-S Corre\u00e7\u00e3o de m\u00f3dulos: Emendado Fom 1042-S Diferen\u00e7a entre 1042-S e 1099 Compilando e enviando 1042-S O software para a cria\u00e7\u00e3o de m\u00f3dulos 1042-S Por que escolher BEST IRS Informa\u00e7\u00f5es \u00fateis 1042_1042-s Sobre os M\u00f3dulos 1042-S O acordo QI define como uma [&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-1456","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-S \u00cdndice Sobre os M\u00f3dulos 1042-S Prazos, prorroga\u00e7\u00f5es e penalidades do Formul\u00e1rio 1042-S Corre\u00e7\u00e3o de m\u00f3dulos: Emendado Fom 1042-S Diferen\u00e7a entre 1042-S e 1099 Compilando e enviando 1042-S O software para a cria\u00e7\u00e3o de m\u00f3dulos 1042-S Por que escolher BEST IRS Informa\u00e7\u00f5es \u00fateis 1042_1042-s Sobre os M\u00f3dulos 1042-S O acordo QI define como uma&hellip;","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1456","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=1456"}],"version-history":[{"count":13,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1456\/revisions"}],"predecessor-version":[{"id":2528,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1456\/revisions\/2528"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/media?parent=1456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}