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Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

Use Form 1042 to report the tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trustsm, or 2% excise tax due on specified foreign procurement payments.


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Form 1042 

Instructions for Form 1042 (HTML)


Recent Developments

Note to Users of Form 1042 --27-MAR-2014


Other Items You May Find Useful:

All Form 1042 Revisions

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

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

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Comment on Form 1042

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Page Last Reviewed or Updated: 09-Apr-2014