Lesson 9 continues our discussion of Section 2 on Form 1042, which is titled Reconciliation of Payments of U.S. Source FDAP Income, and finishes with Section 3 of Form 1042, Potential Section 871(m) Transactions, where we talk through payments by a Qualified Derivatives Dealer (QDD). Last we talk about some important points on Form 1042, such as when to file and where to file.