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


Use Form 1042-S to report:

  • Income and amounts withheld as described in the Instructions for Form 1042-S.

  • Specified Federal procurement payments paid to foreign persons that are subject to withholding under section 5000C.
  • Distributions of effectively connected income by a publicly traded partnership or nominee.

Current revision

Recent developments

2023 Electronic file requirement -- 02-FEB-2024

Revised 2023 instructions for Form 1042-S -- 17-AUG-2023

Revised 2021 instructions for Form 1042-S -- 01-MAR-2021

Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020

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