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.
None at this time.
Other Items You May Find Useful
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
About Publication 947, Practice Before the IRS and Power of Attorney
About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns