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


Use Form 1042 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 Revision

Recent Developments

None at this time.

Other Items You May Find Useful

All Form 1042 Revisions

About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

About Publication 947, Practice Before the IRS and Power of Attorney

Webinar: Income Tax Withholding on Foreign Persons Forms 1042-S and 1042

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