About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

 

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

Other items you may find useful

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)
Page Last Reviewed or Updated: 01-Oct-2025