Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use this form to report the following.
- The tax withheld under chapter 3 on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
- The tax withheld under chapter 4 on withholdable payments.
- The tax withheld pursuant to section 5000C on specified federal procurement payments.
- Payments that are reported on Form 1042-S under chapters 3 or 4.
Update to 2014 Form 1042 Instructions -- 13-NOV-2014
Other Items You May Find Useful
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 542, Corporations
Publication 947, Practice Before the IRS and Power of Attorney
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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