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 PDF. 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. Tax publications you may find useful Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities PDF Publication 15 (Circular E), Employer’s Tax Guide PDF Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Tema 651, Avisos: qué debe hacer Tema 653, Avisos y fracturas de IRS, multas y cargos por intereses Lista completa de formularios e instrucciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.
