Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
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.
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
Comment on Form 1042
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.