Information For...

For you and your family
Standard mileage and other information

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

Use this form 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, and
  • distributions of effectively connected income by a publicly traded partnership or nominee.

Current Products

Recent Developments

Changes to 2017 Instructions for Form 1042-S - Dec-2017

Other Items You May Find Useful

Comment on Form 1042-S

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.