Foreign Person's U.S. Source Income Subject to Withholding

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IRS.gov Website

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

Web Links

IRS.gov Web Site

Amounts Subject to Reporting on Form 1042-S

Amounts That Are Not Subject to Reporting on Form 1042-S

Beneficial Owners

Certain Types of Nontaxable Interest Income

Definitions for Form 1042-S Reporting

Documentation

Electronic Reporting

Federal Income Tax Withholding And Reporting On Other Kinds Of U.S. - Source Income Paid To Nonresident

Figuring the Foreign Earned Income Exclusion

Filing Form 1042-S Without Payee Taxpayer Identification Numbers

Filing Forms W-2 And 1042-S Without Payee TIN's

Foreign Source Income - Form 1042-S Reporting Not Required

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

Income Subject to NRA Withholding

Information Reporting for Forms 1042-S and 1042-T

Multiple Withholding Agent Rule

Penalties Related to Form 1042-S

Presumption Rules

Reduced Withholding on Scholarships and Fellowships - Alternate Withholding Procedure

Returns Required

Ten most common errors for completing the Form 1042-S, Foreign Persons U.S. Source Income Subject to Withholding

Who Must File

Withholding and Reporting Obligations

Withholding of Tax

Withholding on Specific Income


Forms and Instructions

Get This Form

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

Related Forms

Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

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

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

Form 5471 Information Return of U.S. Persons With Respect To Certain Foreign Corporations
Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Form 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Instructions for Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8858 Information Return of U.S. Persons With Respect to Foreign Disregarded Entities
Instructions for Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities

Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships
Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships


Publications

Related Publications

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

Frequently Asked Questions

FAQ - U.S. Aliens and Citizens Living Abroad

Are nonresident alien students with F-1 or J-1 visas and employed by a U.S. company required to have federal...