IRS Logo
Print - Click this link to Print this page

Discussion of Form 1042-T, Annual Summary and Transmittal of Forms 1042-S

Use Form 1042-T to transmit paper Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, to the Internal Revenue Service. Use a separate Form 1042-T to transmit each type of Form 1042-S.

Caution: Do not use Form 1042-T to transmit Forms 1042-S electronically. Refer to Publication 1187 (PDF) for instructions on how to submit Forms 1042-S electronically.

Use of this form to transmit paper Forms 1042-S does not affect your obligation to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

If you have not yet filed a Form 1042 for the tax year, you may send in more than one Form 1042-T to submit paper Forms 1042-S prior to filing your Form 1042. You may submit corrected and voided Forms 1042-S even though changes reflect differences in gross income and tax withheld information of Forms 1042-S previously submitted with a Form 1042-T.

If you have already filed a Form 1042 for the tax year and an attached Form 1042-S caused the gross income or tax withheld information previously reported on line 62a or 62b of your Form 1042 to change, you must file an amended Form 1042.

You must file a separate Form 1042-T for each type of paper Form 1042-S you are transmitting. Check only the Original or Amended box. If you are filing pro-rata Forms 1042-S, also check the pro-rata box. As a result, there are four possible types of Form 1042-S that may be transmitted:

  • Original
  • Amended
  • Original pro-rata
  • Amended pro-rata

Each type would be transmitted with a separate Form 1042-T. For example, you would transmit only original Forms 1042-S with one Form 1042-T and only amended Forms 1042-S with another Form 1042-T.

Where and When to File

File Form 1042-T (and Copy A of the paper Forms 1042-S being transmitted) with the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409, by March 15 of the year following the calendar year in which the income subject to reporting was paid. If March 15 falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.

Send the forms in a flat mailing (not folded). Use of this form to transmit paper Forms 1042-S does not affect your obligation to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

Extension of Time to File

You may request an extension of time to file Form 1042-S by filing Form 8809, Request for Extension of Time to File Information Returns.

You should send Form 8809 far enough in advance of the due date of Forms 1042 and 1042-S to allow the IRS time to consider your application and to reply before the due date of the return.

References/Related Topics

Page Last Reviewed or Updated: 13-Feb-2014