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. As a result of these changes, you have an overpayment on your account. What you need to do Read your notice carefully - it will explain why you owe. 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 for Form 1042. Frequently asked questions When will I receive my refund? You should receive a refund check within 4-6 weeks as long as you don’t owe other tax or debts we’re required to collect. Will I be paid interest on the amount refunded? Your refund amount may include interest. Keep in mind that any interest you receive on tax refunds is taxable income in the year you receive it. Tips for next year 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 Publication 15, Circular E, Employer's Tax Guide Publication 515, Withholding of Tax on Non Resident Aliens and Foreign Entities Full list of tax forms and instructions 도움이 필요하다면 귀하를 대신하여 IRS와 연락하도록 누군가에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(LITC)(영어)으로부터 도움을 받을 수 있는지 알아보세요. 온라인에서 필요한 것을 찾을 수 없다면, 안내서 및 서신의 상단에 IRS 번호로 전화하세요.