If you downloaded or ordered the 2026 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, before September 8, 2026, please be advised that the instructions on the back of the form are being updated. We are updating the boxes listed for the recipient chapter 3 and chapter 4 codes from boxes 13f and 13g to boxes 13j and 13k, and the LOB code from box 13j to 13n to match the form.
Official websites use .gov
A .gov website belongs to an official government organization in the United States.
Secure .gov websites use HTTPS
A lock
(
)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
