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 Form 1042-S PDF Instructions for Form 1042-S (Print version PDF) 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 Other items you may find useful All Form 1042-S revisions Country codes for 2016 Form 1042-S PDF About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Revenue Procedure 2022-43 Other current products Related items About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S About Form 8809, Application for Extension of Time to File Information Returns About Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF)
