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.
Other Items You May Find Useful:
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
Comment on Form 1042
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