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.
Update to 2019 Instructions for Form 1042-S -- 09-JAN-2020
Other Items You May Find Useful
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities