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Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

Use this form to report:

  • income and amounts withheld as described in the Instructions for Form 1042-S,

  • specified Federal procurement payments paid to foreign persons that are subject to withholding under section 5000C, and
  • distributions of effectively connected income by a publicly traded partnership or nominee.

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Recent Developments

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All Form 1042-S Revisions

Country Codes for 2016 Form 1042-S

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

Publication 519, U.S. Tax Guide for Aliens

Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns

Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically

Publication 1212, Guide to Original Issue Discount (OID) Instruments

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Comment on Form 1042-S

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Page Last Reviewed or Updated: 01-Feb-2017