COKALA offers you
practical training in
tax compliance
1-day basic training class, live on-line and
updated for 2021
- First presentation Wednesday, April 21

Cokala offers 1-day and 2-day tax compliance training covering the tax reporting & withholding
rules under Code chapter 3 and chapter 4 (FATCA) for documentation of payees on Forms W-8
and 8233, withholding U.S. income tax, applying presumption rules when there is insufficient
documentation or reason to doubt the documentation, and Form 1042-S and Form 1042

1-DAY Basic Form 1042-S / FATCA / W-8 Compliance Training Class
UPDATED for 2021 - Basic tax compliance training on the regulatory requirements to determine
status, withhold U.S. tax and file IRS Form 1042-S for payments to foreign entities and foreign
individuals. Addresses issues under Internal Revenue Code chapter 3 (withholding at source of
payment) and chapter 4 (FATCA, the Foreign Account Tax Compliance Act). Includes review of
Forms W-8 for certification of status; rules for presumption of status in the absence of
certification; federal deposit and Form 1042 filing for withholding tax liabilities; preparing Form
1042-S; pending regulations including for cloud-based transactions.
  Cokala programs for 1099 and 1042-S tax compliance are widely respected for teaching the
tax technical requirements in the context of real-life situations and providing answers to the
questions you bring to class.  In addition, your participation in this training program gives you
three months of custom Q&A support from Cokala's well-known tax technical compliance
advisors, to help you with questions which come up your in work after attending class.
Taught by
Marianne Couch, JD

Learning Objectives:
  • Distinguish between payments to U.S. persons (reportable to the Internal Revenue Service on Forms
    1099) and payments to non-U.S. persons (reportable to the Internal Revenue Service on Forms 1042-S
    and 1042)
  • Recognize the elements required under federal tax regulations for validity of W-8 forms and Form 8233
    which certify foreign beneficial owners of income and their status for tax purposes
  • Recognize elements that require you to doubt the documentation furnished on Forms W-8 or Form 8233
    - and the rules for "curing" or making a presumption of status
  • Identify payments required to be reported on IRS Form 1042-S
  • Identify the correct amount of U.S. tax required to be withheld from payments to non-U.S. individuals and
  • Prepare IRS Forms 1042-S on the 2021 form, and Form 1042 for 2021 which reconciles tax liabilities
    and deposits

Wednesday, April 21, 2021, 10:00 a.m. to 4:30 p.m. Eastern time
Registration fee:
 $380 standard registration; $342 if attendee's company is a Cokala subscriber.  
Register by phone, email or mail  
2021 CLASS REGISTRATION FORM  (download PDF for on-screen fillable form)
By phone: call 734-358-7875 or 734.629.5155.  Or, fill out registration form and email it to, or
send form by mail to COKALA Tax Information Reporting Solutions LLC, PO Box 2224, Ann Arbor MI 48106.

2-day Enhanced Form 1042-S / W-8 / FATCA class
This 2-day class provides a deeper dive into all of the topics covered in the 1-day class plus
hands-on practice with validation of form certifications and treaty claims for reduced withholding.
We are planning to again teach this class live-in-person in the fall of 2021.
2-day class additional information
The 1-day Form 1042-s program is presented in a group internet based format.  Program level is
Basic; there is no prerequisite requirement for this class, and no advance preparation required.  
COKALA Tax Information Reporting Solutions, LLC is registered with the National Association of
State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the
National Registry of CPE Sponsors.  State boards of accountancy have final authority on the
acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may
be submitted to the National Registry of CPE Sponsors through its website:

COKALA is also registered with the Texas State Board of Public Accountancy as a CPE Sponsor
and with the Illinois Department of Financial and Professional Regulations as a Continuing
Professional Education Sponsor.

Cancellation and refund policies
Cokala privacy policy
Refunds:  Requests for refunds must be received in writing (email or mail) at least seven
business days prior to the first day of the program, and are subject to a $50 cancellation fee.
For more information regarding administrative policies such as complaint, refund or cancellation,
please contact our office at 734.629.5155.
COKALA Tax Information Reporting Solutions, LLC
Telephone 734.629.5155
PO Box 2224, Ann Arbor MI 48105-2224