Within individual countries, payers and payees have used various electronic systems to make such payments. Amounts subject to withholding and taxes withheld are reported to payees and the government annually. The JCT contracts avoid up-front payments from payers to payees. Withholding requirements are different for nonresident payees, in which case Form 1042-S is used instead. The payer lacks the sort of protections against dishonest payees that come with credit cards. Copies of the returns must be sent to payees, however, by the end of January.