Listen to KPMG IRW Coffee Break, a KPMGTaxRadio podcast series, to get the latest insights on IRW developments, compliance reminders, and compliance issues brought to you by Information Reporting & Withholding Tax professionals from KPMG Washington National Tax.
Danielle Nishida
Principal, Information Reporting & Withholding Tax, Washington National Tax, KPMG US
Laurie Hatten-Boyd
Principal, Information Reporting & Withholding Tax, Washington National Tax, KPMG US
April 25, 2023
Episode 03-2023 | Danielle Nishida and Carson Le | Review of a series of guidance on the treatment of incentive payments for sponsored American Depositary Receipts (ADR) programs. [11:47]
April 10, 2023
Episode 02-2023 | Danielle Nishida, Laurie Hatten-Boyd, and Carson Le | Review of the IRW guidance released in 2022 and a look forward at what to expect for 2023. [14:04]
January 19, 2023
Episode 01-2023 | Danielle Nishida, Laurie Hatten-Boyd, and Carson Le | A recent round of IRW guidance was released over the holiday break. Tune in to hear an overview of Notice 2023-08, Announcement 2023-2, and more. [17:16]
December 16, 2022
Episode 15-2022 | Danielle Nishida and Laurie Hatten-Boyd | The final Qualified Intermediary (QI) Agreement, Rev. Proc. 2022–43 has been released. Find out what gave changed and what QIs will need to do to prepare for 2023. [25:53]
December 6, 2022
Episode 14-2022 | Danielle Nishida and Laurie Hatten-Boyd | Overview of changes to the Form 1042-S for 2023 including the updated codes and instructions contained in the draft form. [14:33]
November 1, 2022
Episode 13-2022 | Danielle Nishida and Laurie Hatten-Boyd | Discussion of recent actions taken by governments in enforcing FATCA and the Common Reporting Standard (CRS). [16:43]
September 13, 2022
Episode 12-2022 | Danielle Nishida and Carson Le | Discussion of the appropriate treatment of payees and account holders that fail to provide reliable tax documentation. [23:08]
August 16, 2022
Episode 11-2022 | Carson Le, Danielle Nishida, and Laurie Hatten-Boyd | Discussion of information reporting obligations after a merger or acquisition occurs. [15:36]
July 14, 2022
Episode 10-2022 | Danielle Nishida, Steve Friedman, and Ted Jahn | Discussion about Report of Foreign Bank and Financial Accounts (FBAR) requirements. [13:24]
June 8, 2022
Episode 09-2022 | Laurie Hatten-Boyd and Danielle Nishida | Discussion about the IRW impact of the proposed changes to the Qualified Intermediary (QI) Agreement contained in Notice 2022-23. [21:24]
May 10, 2022
Episode 08-2022 | Danielle Nishida and Steve Vescio, head of Global Tax Services for Brown Brothers Harriman | Discussion about the measures an RO should take to ensure its financial institution is FATCA and CRS compliant. [24:22]
April 5, 2022
Episode 07-2022 | Danielle Nishida and Laurie Hatten-Boyd | This episode discusses the IRW impact of the proposed changes to law included in the Biden administration’s 2023 tax agenda [14:51]
March 22, 2022
Episode 06-2022 | Laurie Hatten-Boyd and Steve Friedman | This episode highlights the informal voluntary disclosure procedure available to payors that discover compliance failures as well as a more formal process available for withholding agents. [10:27]
March 10, 2022
Episode 05-2022 | Danielle Nishida and Laurie Hatten-Boyd | This episode discusses underwithholding and escrow procedures and tips for properly completing Forms 1042 and 1042-S in these cases. [19:56]
February 22, 2022
Episode 04-2022 | Carson Le and Jerry Khan, managing director and leader of the KPMG IRW practice Center of Excellence | This episode discusses Forms 1042 and 1042-S reporting and their particularities. [12:11]
February 8, 2022
Episode 03-2022 | Laurie Hatten-Boyd and Danielle Nishida | This episode addresses the selection and completion of Form W-8BEN-E for entities. [25:23]
February 8, 2022
Episode 02-2022 | Laurie Hatten-Boyd and Danielle Nishida | This episode addresses the selection and completion of Form W-8BEN for individuals. [13:40]
January 18, 2022
Episode 01-2022 | Laurie Hatten-Boyd and Elis Prendergast | This episode reviews important reminders for the upcoming Form 1099 reporting period including current reporting deadlines, extension dates, and changes to the associated procedures. [12:27]
2021
December 21, 2021
Episode 15-2021 | Danielle Nishida, Laurie Hatten-Boyd, and Carson Le | This special year-end wrap-up edition summarizes in a rapid-fire format the major IRW developments that took place during 2021 and discusses possible changes to come in 2022. [7:31]
December 15, 2021
Episode 14-2021 | Danielle Nishida, Laurie Hatten-Boyd | This podcast discusses the current state of recent and planned IRW legislation emphasizing the IRW impacts of the recently passed Infrastructure Bill, the pending Build Back Better Bill, and the other proposals made by the Biden Administration that have not yet surfaced in proposed legislation. [11:31]
November 23, 2021
Episode 13-2021 | Danielle Nishida, Laurie Hatten-Boyd, and guests John Cardone Assistant Deputy Commissioner for Services and Enforcement Internal Revenue Service and Linh Vu, Program Manager, Internal Revenue Service | This podcast discusses the new IRS Form 1042-S Data Integrity System and how it works. [17:57]
November 16, 2021
Episode 12-2021 | Danielle Nishida and Nelson Suit | This podcast discusses the new requirements for digital assets reporting in the Infrastructure Investment and Jobs Act that has now been signed into law. [15:22]
November 9, 2021
Episode 11-2021 | Laurie Hatten-Boyd and guest Kathy Sapios, Director and Head of US Advisory, Information Reporting at Amazon | This podcast discusses the general reporting requirements under section 6050W (Form 1099-K), recent changes to those requirements, and some of the practical and operational challenges with the regime. [15:55]
October 19, 2021
Episode 10-2021 | Danielle Nishida and Carson Le | This podcast discusses entity classification and the documentation of disregarded entities for FATCA and CRS purposes. Hear details regarding how a disregarded entity should determine its FATCA and CRS status and how these entities should complete withholding certificates and self-certifications. [16:47]
September 28, 2021
Episode 09-2021 | Danielle Nishida and Laurie Hatten-Boyd | This podcast discusses the updates included in the second Draft Form W-8IMY and instructions released on September 22, 2021. It also reviews the new Bermuda CRS compliance form and the differences between the Cayman Island and Bermuda forms. [16:04]
September 14, 2021
Episode 08-2021 | Danielle Nishida and Laurie Hatten-Boyd | This podcast discusses Draft Forms W-8BEN, W-8BEN-E, W-8ECI, and W-8IMY and its instructions. [24:33]
August 31, 2021
Episode 07-2021 | Danielle Nishida and Phil Garlett | This podcast discusses Section 1446(f) issues affecting publicly traded partnerships in light of the recent implementation delay granted by Notice 2021-51. Proposed changes in the newly released Draft Forms W-8 are also discussed. [15:36]
August 17, 2021
Episode 06-2021 | Danielle Nishida and Jigna Patel | This podcast discusses the completion of the Cayman Islands CRS Compliance Form. [14:58]
August 3, 2021
Episode 05-2021 | Danielle Nishida and Carson Le | This podcast discusses how withholding certificates should be completed when documenting hybrid and reverse hybrid entities. [11:48]
July 20, 2021
Episode 04-2021 | Danielle Nishida and Laurie Hatten-Boyd | This podcast discusses FATCA reporting for accounts with no U.S. TIN and special Cayman Islands CRS reporting obligations. [15:46]
July 13, 2021
Episode 03-2021 | Danielle Nishida and Jerry Khan | This podcast explores the IRS Foreign Payments Practice Data Integrity Software Pilot, providing a brief overview of the new IRS initiative that will enable withholding agents to scan their Forms 1042-S through an IRS automated system to identify errors prior to submission. [13:07]
June 22, 2021
Episode 02-2021 | Danielle Nishida and Laurie Hatten-Boyd | This podcast further examines the information reporting and withholding (IRW) impact of the proposed changes to law included in the Biden administration’s tax agenda, including a brief overview of the proposed changes affecting documentation, reporting, and the treatment of carried interest. [13:27]
June 8, 2021
Episode 01-2021 | Danielle Nishida and Laurie Hatten-Boyd | This podcast examines the information reporting and withholding (IRW) impact of the proposed changes to law included in the Biden administration’s tax agenda, including a brief overview of the proposed changes to the reporting of crypto assets and proposed enhancements to information reporting requirements. [10:48]
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