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 Form 1042 PDF Instructions for Form 1042 (Print version PDF) Recent developments IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Other items you may find useful All Form 1042 revisions About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities About Publication 947, Practice Before the IRS and Power of Attorney Other current products Related About Form 945, Annual Return of Withheld Federal Income Tax About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns About Form SS-4, Application for Employer Identification Number (EIN)
