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Note to users of Form 1042

DO NOT file the 2014 version of Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, to report  tax withheld and other required information for 2013.  You must use the 2013 version of Form 1042 to report for 2013.   Both the 2013 and the 2014 versions of the Form 1042 are listed in the “Current Forms & Pubs” section at irs.gov.  You can retrieve the 2013 version for use this filing season by searching in the “Current Forms & Pubs” section for the term “Form 1042” and selecting the 2013 version of the form.

                         

The final 2014 version of the Form 1042 has been provided at this time solely for informational purposes in order to provide as much time as possible for withholding agents and intermediaries to implement the new requirements of the Foreign Account Tax Compliance Act (FATCA).  The 2014 version of the Form 1042 reflects the new FATCA requirements and will be filed by taxpayers in 2015 to report with respect to 2014.  

Page Last Reviewed or Updated: 17-Mar-2014