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About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

 

Use Form 1042 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 revision

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About Form 945, Annual Return of Withheld Federal Income Tax
About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
About Form SS-4, Application for Employer Identification Number (EIN)