Use this form 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 Products
Recent Developments
Other Items You May Find Useful
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 947, Practice Before the IRS and Power of Attorney
Webinar: Income Tax Withholding on Foreign Persons Forms 1042-S and 1042
Comment on Form 1042
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