# US Source Income Reporting ## Does this apply to me? If your Euro Pacific Trader brokerage account earns US source [‘fixed or determinable, annual or periodical (FDAP) income’](https://www.irs.gov/individuals/international-taxpayers/fixed-determinable-annual-periodical-fdap-income), Euro Pacific Securities, Inc. and its brokerage custodian are mandated to report this US source FDAP income to the IRS, regardless of your residence jurisdiction. The United States requires all withholding agents to file an information return, known as a [Form 1042-S](https://www.irs.gov/individuals/international-taxpayers/who-must-file), Foreign Person’s U.S. Source Income Subject to Withholding, to report amounts paid to foreign persons that are described under the [Amounts Subject to NRA Withholding and Reporting](https://www.irs.gov/individuals/international-taxpayers/amounts-subject-to-reporting-on-form-1042-s), which includes all Fixed or determinable, annual or periodical (FDAP) income. {% hint style="warning" %} **IRS Expansion of Reporting Scope** Please note as of January 2017, IRS Section 871(m), has expanded the scope of reporting requirements to include single stock CFDs with a US equity as an underlying asset. {% endhint %} --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://help.europacbank.com/help/faqs/regulations/us-source-income.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.