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Returns Required

Every withholding agent, whether U.S. or foreign, must file Form 1042 (PDF) and 1042-S (PDF) to report payments of amounts subject to NRA withholding unless an exception applies. Do not use Forms 1042 and 1042-S to report a payment of income required to be reported on the following:

  • Form W-2 (PDF), including wages, other compensation made to employees, and wages in the form of group-term life insurance subject to graduated income tax withholding (see Wages Paid to Employees-Graduated Withholding, earlier under Pay for Personal Services Performed)
  • Form 1099
  • Form 8805 (PDF), any portion of a U.S. or foreign partnership's effectively connected taxable income allocable to a foreign partner (refer to Partnership Withholding)
  • Form 8288-A (PDF), Dispositions of U.S. real property interests by foreign persons (refer to Withholding of Tax on Dispositions of United States Real Property Interests - FIRPTA)
    Note: Withholding agents otherwise required to report a distribution partly on a Form 8288-A or Form 8805 and partly on a Form 1042-S may instead report the entire amount on Form 8288-A or Form 8805.
  • Pensions, annuities, and certain other deferred income reported on Form 945 (PDF), and on Form 1099-R (PDF)
  • Income, social security, and Medicare taxes withheld on wages paid to a household employee reported on Schedule H (Form 1040) (PDF).

The Forms 1042 and 1042-S must be filed 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.

References/Related Topics

Page Last Reviewed or Updated: 25-Mar-2014