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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.

Current Products


Recent Developments


Other Items You May Find Useful

All Form 1042 Revisions

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

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Comment on Form 1042

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Page Last Reviewed or Updated: 19-Nov-2014