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Returns Required

Every withholding agent, whether U.S. or foreign, must file Form 1042 and 1042-S to report payments of amounts subject to NRA withholding unless an exception applies. Do not use Forms 1042 and 1042-S to report a payment of income required to be reported on the following:

The Forms 1042 and 1042-S must be filed by March 15 of the year following the calendar year in which the income subject to reporting was paid. If March 15 falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.

References/Related Topics

Page Last Reviewed or Updated: 10-Nov-2016