IRS Logo
Print - Click this link to Print this page

Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

Use this form report amounts paid to foreign persons, and to report amounts withheld under Chapter 3 of the Internal Revenue Code or to report distributions of effectively connected income by a publicly traded partnership or nominee.


Current Products


Recent Developments

Attention:  All filers should refer to the supplemental instruction before filing Forms 1042S -- 15-Oct-2014

The 2014 Form 1042-S posted to IRS.gov on 04/02/2014 supersedes the 2014 Form 1042-S posted to IRS.gov on 03/12/2014. We are re-posting this form to correct the formatting of the recipient's address in order to facilitate the mailing of this form to taxpayers.


Other Items You May Find Useful:


Comment on Form 1042-S

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 15-Oct-2014