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

 

More In Forms and Instructions

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

Faxing request for extension of time to furnish statements to recipients -- 18-AUG-2020

Update to 2019 Instructions for Form 1042-S -- 09-JAN-2020

Other Items You May Find Useful

Related Forms

About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
About Form 8809, Application for Extension of Time to File Information Returns
About Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF)
Page Last Reviewed or Updated: 23-Sep-2020