Use Form 1042 to report the following:
- The tax withheld under chapter 3 on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
- The tax withheld under chapter 4 on withholdable payments.
- The tax withheld pursuant to section 5000C on specified federal procurement payments.
- Payments that are reported on Form 1042-S under chapters 3 or 4.
Current revision
Recent developments
None at this time.