Use Form 1042-S 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.
- Distributions of effectively connected income by a publicly traded partnership or nominee.
Current revision
Recent developments
2023 Electronic file requirement -- 02-FEB-2024
Revised 2023 instructions for Form 1042-S -- 17-AUG-2023
Revised 2021 instructions for Form 1042-S -- 01-MAR-2021
Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020