Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Use this form to report:
income and amounts withheld as described in the Instructions for Form 1042-S,
- specified Federal procurement payments paid to foreign persons that are subject to withholding under section 5000C, and
- distributions of effectively connected income by a publicly traded partnership or nominee.
File only the 2014 Form 1042-S for reporting payments made in 2014. Please see the 2014 Instructions for Form 1042-S. Do not use 2015 Form 1042-S for reporting payments made in 2014. -- 12-FEB-2015
Other Items You May Find Useful
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 519, U.S. Tax Guide for Aliens
Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically
Publication 1212, Guide to Original Issue Discount (OID) Instruments
Comment on Form 1042-S
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