On March 3, 2022, the Internal Revenue Service released Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for use in 2022. Changes include the updates to Form 1042-S Income and Chapter 3 Status Codes, a new Limitation on Benefits Code, changes to Forms W-8BEN, BEN-E, ECI, and IMY, changes to Forms 8288 and 8288-A and a new form for reporting under section 1446(f)(4) that is under development! Check out the 2022 Pub. 515 here: https://www.irs.gov

On February 15, 2022, the Internal Revenue Service (IRS) finally released a DRAFT Publication 515, Withholding of Tax on Nonresident Aliens