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 Form 1042-SPDF Instructions for Form 1042-S (Print VersionPDF) Recent Developments Revised 2023 Instructions for Form 1042-S -- 17-AUG-2023 Revised 2021 Instructions for Form 1042-S -- 01-MAR-2021 Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020 Other Items You May Find Useful All Form 1042-S Revisions Country Codes for 2016 Form 1042-SPDF About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Revenue Procedure 2017–15 Webinar: Income Tax Withholding on Foreign Persons Forms 1042-S and 1042 Other Current Products 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)
