What this notice is about We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. Our changes don’t affect the amount of tax you owed. What you need to do Read the notice carefully. Compare the figures on the notice with your tax return. Contact us within 10 days of the date of the notice if you disagree with the changes we made. Please have your account information available when you call. Correct the copy of your tax return that you kept for your records if you agree with our changes. Keep this notice for your records. You may want to Download a copy of Instructions PDF for Form 1042 PDF. Frequently asked questions What should I do if I have been charged a penalty and I don’t agree? If we charged a penalty and you would like us to consider removing it, you must send us a written request. When you write, identify the penalty you would like us to reconsider and explain the reasons why we should remove it. Helpful information Publication 15, Circular E, Employer's Tax Guide PDF Publication 515, Withholding of Tax on Non Resident Aliens and Foreign Entities PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Tips for next time you file Consider filing your taxes electronically. Filing online can help you avoid mistakes. Learn more about filing options. Review your return for accuracy before mailing it to us. Reference Tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.