Internal Revenue Service United States Department of the Treasury

Instructions for Form 1042 (2012)

Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Instructions for Form 1042 - Introductory Material
    • Future Developments
  • General Instructions
    • Purpose of Form
      • Who Must File
      • Withholding Agent
        • Intermediary
          • Where and When To File
          • Additional Information
          • Need Assistance?
          • Income Tax Withholding on Wages, Pensions, Annuities, and Certain Other Deferred Income
          • Deposit Requirements
            • Interest and Penalties
            • Specific Instructions
              • Adjustment For Overwithholding
                • Third Party Designee
                • Amended Return
              • Instructions for Form 1042 - Notices
                • Privacy Act and Paperwork Reduction Act Notice.
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