Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Caution! Use the current year’s Form 1042-S only for income paid during the current year. Do not use a prior year’s Form 1042-S for income paid during the current year. Similarly, do not use the current year’s Form 1042-S for income paid during earlier years.
Form 1042-T, Annual Summary and Transmittal of Forms 1042-S (PDF)
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (PDF)
Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (PDF)
If you file 250 or more Forms 1042-S, you are required to submit them electronically.
Where, When, and How To File
Forms 1042-S, whether filed on paper, or electronically, must be filed with the Internal Revenue Service by March 15 of the year following the year of payment. You are also required to furnish Form 1042-S to the recipient of the income on or before March 15 of the year following the year of payment.
Send any paper Forms 1042-S with Form 1042-T, Annual Summary and Transmittal of Forms 1042-S, to the:
Internal Revenue Service Center
P.O. Box 409101
Ogden, UT, 84409
You must use Form 1042-T to transmit paper Forms 1042-S. Use a separate Form 1042-T to transmit each type of Form 1042-S. See the Form 1042-T instructions for more information. If you have 250 or more Forms 1042-S to file, follow the instructions under Electronic Reporting.
Reporting Agent Authorization
Extension of Time to File
To request an extension of time to file Forms 1042-S, file Form 8809, Application for Extension of Time To File Information Returns. See the Form 8809 instructions for where to file that form. You should request an extension as soon as you are aware that an extension is necessary, but no later than the due date for filing Form 1042-S. By filing Form 8809, you will get an automatic 30-day extension to file Form 1042-S. If you need more time, a second Form 8809 may be submitted before the end of the initial extended due date. See Form 8809 for more information.
Note: If you are an electronic media transmitter requesting extensions of time to file for more than 50 withholding agents or payers, you must submit the extension requests electronically. See Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, for more information.
For additional information and instructions on filing Forms 1042-S electronically, extensions of time to file (Form 8809), and hardship waivers (Form 8508), see Pub. 1187. You may also call the Martinsburg Computing Center Information Reporting Program at 866-455-7438 (toll-free) or 304-263-8700 (not a toll-free number) Monday through Friday from 8:30 a.m. to 4:30 p.m. Eastern time. The Martinsburg Computing Center Information Reporting Program may also be reached by email at email@example.com or by fax at 304-264-5602 (not a toll-free number).
Note: This call site does not answer tax law questions concerning the requirements for withholding of tax on payments of U.S. source income to foreign persons under Chapter 3 of the Internal Revenue Code. If you need such assistance, you may call 1-267-941-1000 (not a toll-free number) from 6:00 a.m. to 11:00 p.m. Eastern time or write to:
Internal Revenue Service
Philadelphia, PA 19255-0725
You should review the selected subject areas below for an understanding of knowing when to file and the terms associated with the filing of Form's 1042-S.
- Who Must File
- Definitions for Form 1042-S Reporting
- Amounts Subject to Reporting on Form 1042-S
- Amounts Not Subject to Reporting on Form 1042-S
- Multiple Withholding Agent Rule