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Other Items Related to Form 1042-S

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use Form 1042 to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.

Discussion of Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
Forms have been completely redesigned to reflect changes made to the regulations under Internal Revenue Code Chapter 3.

Form 1065, U.S. Return of Partnership Income
Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership.

General Instructions for Certain Information Returns
The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.

Form 1099-DIV, Dividends and Distributions
This form is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.

Form 1099-INT, Interest Income
File Form 1099-INT, Interest Income, for each person: to whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business), for whom you withheld and paid any foreign tax on interest, or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.

Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
A buyer or other transferee of a U.S. real property interest, and a corporation, qualified investment entity, or fiduciary that is required to withhold tax, file this form to report and transmit the amount withheld.

Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
Buyers and transferees use this form with Form 8288 for each foreign person that disposes of real property located in the U. S. to report withholding on the amount realized.

Form 8508 (PDF), Request for Waiver From Filing Information Returns Electronically
Frequently Asked Questions

Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)
Use Form 8804 to report the total liability under section 1446 for the partnership’s tax year. Form 8804 is also a transmittal form for Form(s) 8805.

Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax
This form is used to show the amount of effectively connected taxable income (ECTI) and the total tax credits allocable to the foreign partner for the partnership's tax year.

Form 8809, Application for Extension of Time To File Information Returns
Use this form to request an extension of time to file forms: W-2, W-2G, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 5498-ESA, 5498-SA, and 8027.

Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee must file a Form W-2 for each employee from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.

Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
These instructions supplement the instructions for Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. For general information and the purpose of each of the forms described in these instructions, see those forms and their accompanying instructions

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding. Submit Form W-8BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.

Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of U.S. source income that is effectively connected with the conduct of a trade or business within the United States.

Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Foreign persons are subject to U.S. tax at a 30% rate on income they receive from U.S. sources that consists of interest (including certain original issue discount (OID)), dividends, rents, premiums, annuities, compensation for, or in expectation of, services performed, or other fixed or determinable annual or periodical gains, profits, or income.

Form W-9, Request for Taxpayer Identification Number (TIN) and Certification
Use this form to provide your correct TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.

Publication 519, U.S. Tax Guide for Aliens
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help to determine an individual's status and gives information needed to file returns.

Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
This publication sets forth the requirements in Revenue Procedure 2012-38 for using official IRS forms to file information returns with the IRS, preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and using official or acceptable substitute forms to furnish information to recipients.

Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically
Revenue Procedure 2012-36 provides the specifications for filing Form 1042-S with IRS electronically through the IRS Filing Information Returns Electronically (FIRE) system.

Publication 1212, Guide to Original Issue Discount (OID) Instruments
This publication has two purposes. Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.

Page Last Reviewed or Updated: 15-May-2014