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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.

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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 on 04/02/2014 supersedes the 2014 Form 1042-S posted to 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.

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Comment on Form 1042-S

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Page Last Reviewed or Updated: 27-Jan-2015