30 October 2025

Wednesday, December 3 | Year-end US information reporting changes: What filers need to know this season to prepare for changes and updates to IRS reporting requirements(1 pm ET)

Year-end US information reporting obligations necessitate being aware of IRS changes and incorporating any new requirements into existing systems, processes and procedures. The past year saw updates to Form 1042-S reporting requirements, a new draft Form 1099-DA, treaty withholding rate changes, and new guidance on reporting obligations under the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS).

How should you navigate these important updates and changes? What should you be aware of as you enter the US information reporting season? What future changes should you start thinking about and preparing for now? Join Ernst & Young LLP professionals for answers to these questions and a practical discussion of how to manage your information reporting processes.

The following topics will be discussed:

  • New Form W-9
  • Changes to information reporting in the "One Big Beautiful Bill Act"
  • Crypto reporting updates
  • Updates to Form 1042-S
  • CRS 2.0

Date: Wednesday, December 3, 2025

Time: 1:00-2:00 p.m. ET New York; 10:00-11:00 a.m. PT Los Angeles

Registration: Register for this event.

Panelists

Ryan Blewitt, Managing Director, Financial Services Organization, Tax, Ernst & Young LLP

Andrea Garcia Castelao, Principal, Financial Services Organization, Tax, Ernst & Young LLP

Jonathan Jackel, Managing Director, Financial Services Organization, Tax, Ernst & Young LLP

David Jensen, Principal, Financial Services Organization, Tax, Ernst & Young LLP

Seth Poloner, Managing Director, Financial Services Organization, Tax, Ernst & Young LLP

Saul Tilmann, Managing Director, Financial Services Organization, Tax, Ernst & Young LLP

Moderator

Tara Ferris, Principal, Ernst & Young LLP; EY Americas Information Reporting and Withholding Services Leader, Tax

CPE credit offered: up to 1.2 depending on duration. Recommended field of study: Taxes. Learning objectives: Identify recent US information reporting, withholding, and documentation developments, and recognize how to manage 2025 information return filings. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | barbara.kirchheimer@ey.com

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Document ID: 2025-2191