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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About 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.

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Recent Developments

None at this time.


Other Items You May Find Useful

All Form 1042 Revisions

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

Publication 947, Practice Before the IRS and Power of Attorney

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

Other Current Products


Comment on Form 1042

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