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

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.

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