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. Our changes don’t affect the amount of tax you owed. What you need to do Read the notice carefully. 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 PDF for Form 1042 PDF. Frequently asked questions What should I do if I have been charged a penalty and I don’t agree? If we charged a penalty and you would like us to consider removing it, you must send us a written request. When you write, identify the penalty you would like us to reconsider and explain the reasons why we should remove it. Helpful information Publication 15, Circular E, Employer's Tax Guide PDF Publication 515, Withholding of Tax on Non Resident Aliens and Foreign Entities PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Tips for next time you file 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. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 是否需要帮助？ 您可以授权他人（英文）代表您联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助（英文）。 倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。 如果您不能自行解决罚款问题，请联系纳税人权益服务处，这是国税局内部的一个独立机构。
