The AQAI submitted a letter to the IRS, amongst others, on behalf of its members in 27 countries, to ask the IRS to delay the implementation of Form 1042 US tax returns using the Modernized eFile Portal.

(MeF). The IRS subsequently agreed with AQAI and issued Notice 2024-26 to defer the requirement for electronic filing until 2025 for the US tax year 2024.