Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use Form 1042 to report the following.
- The tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
- The 2% excise tax due on specified foreign procurement payments.
Other Items You May Find Useful:
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 542, Corporations
Form 973, Corporation Claim for Deduction for Consent Dividends
Form 1000, Ownership Certificate
Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
Publication 1179, Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S
Comment on Form 1042
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