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Form 1042S: Foreign Person's U.S. Source Income Subject to Withholding
IRS Form 1042S is used to report foreign person's U.S. Source Income Subject to Withholding, and every withholding agent must file it by March 15 of the following calendar year.
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IRS Form 1042S - Foreign Person's U.S. Source Income Subject to Withholding
IRS Form 1042S is used to report foreign person's U.S. Source Income Subject to Withholding, and every withholding agent must file it by March 15 of the following calendar year.
Risk Radar
Scan points- 1Ensure the unique identifying number is exactly 10 numeric digits; this number must be unique for the current year.
- 2Filing without ensuring the unique identifying number is exactly 10 digits long.
- 3Using an identifying number that is not unique to each original Form 1042-S filed for the current year.
- 4Failing to file a corresponding Form 1042 if filing Form 1042-S.
- 5Submitting paper copies without using Form 1042-T as the required transmittal document.
Plain English
This form reports income earned in the United States by people who are not U.S. citizens or residents. It details the amounts paid out and any taxes that were taken out (withheld) from those payments. This allows the recipient to accurately report their earnings on their own tax return.
Submission Date
- Filing date: 2025-12-19 14:10:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting income described under Amounts Subject to Reporting on Form 1042-S, or when reporting amounts withheld under chapter 3 or chapter 4.
- Do not use this form when the item is required to be reported on Form W-2 (for wages and other compensation) or Form 1099 (unless otherwise indicated).
- Check Form 8288-A instead when reporting a distribution that may also require reporting on Form 8288-A, or check Form 8805 when reporting Section 1446 withholding tax.
Form selector
Use this form or another form?
Payment is eligible deferred compensation or trust distribution
To report distributions from nongrantor trusts to covered expatriates subject to section 877A withholding.
✓ Check Box 1
Reporting a payment of ECI by a PTP/nominee
To report amounts realized paid on certain transfers of Publicly Traded Partnership (PTP) interests.
✓ Check 'Publicly Traded Partnerships' section
Required to file for a specific FFI or withholding agent
Foreign financial institutions, sponsoring entities, and withholding agents must file this form to report payments made during the preceding calendar year.
✓ Verify required entity type on Box 1
Filing extension is needed for this form
To request an extension of time to file Forms 1042-S, the application must be filed with the IRS.
✓ Check Box 1/Instructions
Deadline or filing window
The deadline to file Form 1042-S is March 15 of the following calendar year. If the 15th lands on a weekend or holiday, the due date shifts to the next business day. Hardship waivers can be requested by submitting Form 8508 at least 45 days before this due date.
Checklist
What you need before filling it out
Purpose/Use
Form 1042S itself · Instructions p.1 & p.2
Filer Requirement
Withholding Agent (defined in Definitions) · Instructions p.2
Deadline/Submission Date
March 15 of following calendar year · Instructions p.3
Required Companion Form
Form 1042 · Instructions p.3
Unique Identifier Length/Type
Identifying Number (on form) · Instructions p.2
Exemption Condition
Individual resident of a U.S. territory · Instructions p.3
Before you submit
- 1Verify that the unique identifying number on Form 1042-S is exactly 10 digits and numeric.
- 2Confirm all reported payments are described under Amounts Subject to Reporting on Form 1042-S (unless an exception applies).
- 3Ensure the form copy provided to recipients matches the copy filed with the IRS.
- 4If applicable, provide a recipient copy to the intermediary or flow-through entity named in a chapter 4 reporting pool.
- 5Check if the filer is an individual who is not making payments as part of their trade or business (and thus may be exempt).
- 6Confirm that Form 1042-S is being filed alongside Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
- 7Verify the filing date allows submission by March 15 of the following calendar year.
How to file this form
- 1Complete all required fields on Form 1042-S using the current edition (20/26).
- 2Obtain a unique, numeric identifying number that is exactly 10 digits long for this specific filing year.
- 3Sign and date the completed Form 1042-S.
- 4Furnish a copy of the signed Form 1042-S to the recipient of the income by March 15 of the following calendar year.
- 5File the original Form 1042-S with the IRS before or concurrently with furnishing it to the recipient.
Known limitations
- 1A Form 1042-S must be filed even if no tax was withheld under chapter 3 because the income was exempt from a U.S. tax treaty or the Internal Revenue Code.
- 2A Form 1042-S must be filed even if income is effectively connected with the conduct of a trade or business in the United States, but the tax was released.
- 3The unique identifying number on Form 1042-S must be exactly 10 digits long and numeric.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/26, and instructions direct users to IRS.gov/Form1042S for the latest information regarding developments related to Form 1042-S.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/26.
- Unique Identifying Number — confirm it is numeric and exactly 10 digits long for the current year.
- Filing Deadline — confirm submission by March 15 of the following calendar year.
- Recipient Copy Requirement — confirm that a copy issued to recipients matches the IRS-filed copy, as differences may cause processing delays.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 1042-S to match any recipient copies provided to them.
- 2If filing with an intermediary or flow-through entity (for chapter 4 reporting pools), provide the recipient copy there as well.
- 3When e-filing, do not file the same returns on paper, as duplicate filing may generate penalty notices.
- 4For prior year forms, they must be e-filed using FIRE until December 31, 2026; after that date, IRIS will require e-filing.
Sources
- SRCInstructions p.1 — Future developments regarding Form 1042-S are available at IRS.gov/Form1042S.
- SRCInstructions p.1 — Qualified derivatives dealers (QDDs) require guidance on payments reported on Form 1042-S, referencing Rev. Proc. 2022-43 and Notice 2024-44.
- SRCInstructions p.2 — The unique identifying number must be numeric, exactly 10 digits long, and unique to each original Form 1042-S filed for the current year.
- SRCInstructions p.2 — A Form 1042-S must be filed even if no tax was withheld under chapter 3 because income was exempt from a U.S. tax treaty or the Internal Revenue Code.
- SRCInstructions p.3 — To request an extension of time to file Forms 1042-S, file Form 8809, Application for Extension of Time To File Information Returns.
- SRCInstructions p.3 — Prior year Forms 1042-S are required to be e-filed using FIRE until December 31, 2026; after that date, IRIS will require e-filing.
- SRCInstructions p.4 — The recipient’s TIN and FTIN must not be truncated on Copy A filed with the IRS, and the withholding agent’s EIN cannot be truncated on any copy.
- SRCInstructions p.9 — ECI of a PTP distributed to a foreign partner or an amount realized subject to reporting under Regulations section 1.1461-1(c)(2)(i)(Q) must be reported on Form 1042-S.
Common confusion points
What if the copy sent to recipients differs from the copy filed with the IRS?
The IRS may disallow claims for refund or credit for amounts withheld reported on Form 1042-S.
→ Ensure all copies match exactly.
When must I file this form even if tax wasn't withheld?
You must file it regardless of whether you withheld tax under chapter 3, especially if the income is treaty-exempt or otherwise exempt.
→ Check the exemption status of the reported income.
What do I need to do if I want an extension to file Form 1042-S?
File Form 8809, Application for Extension of Time To File Information Returns.
→ Verify you have filed Form 8809 before the deadline.
When must I request a hardship waiver for e-filing?
Submit Form 8508, Application for a Waiver from Electronic Filing of Information Returns at least 45 days before the due date.
→ Confirm your submission date is well ahead of the filing deadline.
Can my TIN or FTIN be truncated on Copy A filed with the IRS?
No, the recipient’s TIN and FTIN must not be truncated on Copy A filed with the IRS.
→ Double-check that no digits were omitted from these specific fields on Copy A.
What about QDD payments?
Qualified derivatives dealers (QDDs) require guidance on reporting payments made to and by them, referencing Rev. Proc. 2022-43 and Notice 2024-44.
→ Confirm the payment falls under a QDD transaction.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- To receive a hardship waiver from e-filing Form 1042-S, file Form 8508.
Questions about IRS Form 1042S
What is IRS Form 1042S used for?
This form reports income earned in the United States by people who are not U.S. citizens or residents. It details the amounts paid out and any taxes that were taken out (withheld) from those payments. This allows the recipient to accurately report their earnings on their own tax return.
Who must file IRS Form 1042S?
Every withholding agent must file Form 1042-S when reporting payments described under Amounts Subject to Reporting on Form 1042 - S. Individual withholding agents are exempt if they are not making a payment as part of their trade or business and no withholding is required.
What information does IRS Form 1042S require?
The form collects details about the income being reported, including amounts paid and taxes withheld. Specific reporting types include Notional principal contract income (using income code 32), insurance premiums from U.S. source, and distributions from various trusts and entities.
When is IRS Form 1042S due?
Form 1042-S must be filed with the IRS and furnished to the recipient by March 15 of the following calendar year. If the 15th falls on a Saturday, Sunday, or legal holiday in the filing location, the due date moves to the next business day.
Where do I file IRS Form 1042S?
Paper Forms 1042-S must be sent with Form 1042-T (Annual Summary and Transmittal of Forms 1042-S) to the address specified in the Form 1042-T instructions. Electronic filing is also an option.
How do I complete IRS Form 1042S?
The filer must complete all necessary sections, ensuring the unique identifying number is numeric and exactly 10 digits long. The form requires a signature (implied by filing) before sending, and filers must provide copies B, C, and D to the income recipient while filing Copy A with the IRS.
What happens if IRS Form 1042S is filed incorrectly?
Every person required to deduct and withhold any tax under chapter 3 or chapter 4 is liable for that tax; failure to report correctly on Form 1042-S can lead to the generation of penalty notices from the IRS.
What if the copy sent to recipients differs from the copy filed with the IRS?
The IRS may disallow claims for refund or credit for amounts withheld reported on Form 1042-S. Ensure all copies match exactly.
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