Foreign Source Income

Topic Index


Publications

Related Publications

Publication 1187 Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically.

Links Inside Publications

Publication 3 - Armed Forces' Tax Guide - Armed Forces' Tax Guide

Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens


Forms and Instructions

Relevant Forms

Form 1040-NR U.S. Nonresident Alien Income Tax Return
Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return

Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

2013 Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
2013 Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
2012 Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
2012 Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

Form 1042-T Annual Summary and Transmittal of Forms 1042-S

Form 1120 (Schedule N) Foreign Operations of U.S. Corporations

Frequently Asked Questions

FAQ - U.S. Aliens and Citizens Living Abroad