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 需要協助嗎？ 您可以授權某人（英文）代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心（英文）獲得協助的資格。 如果您無法在線上找到您需要的資訊，請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知，請使用電話協助。 如果您無法自行解決罰款，請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。
