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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