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Form 1042S--2025: 1042-S
IRS Form 1042-S is used to report foreign person's U.S. Source Income Subject to Withholding for the year. A withholding agent that is not a financial institution must file this form electronically if it files at least 10 information returns during the year.
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IRS Form 1042S--2025 - 1042-S
IRS Form 1042-S is used to report foreign person's U.S. Source Income Subject to Withholding for the year. A withholding agent that is not a financial institution must file this form electronically if it files at least 10 information returns during the year.
Risk Radar
Scan points- 1Do not file on paper if you are required to file electronically; duplicate filing causes penalties.
- 2Filing without using the required list of country codes (found at IRS.gov/CountryCodes).
- 3Using Form 1042-S when the income should be reported on another specific form listed in the instructions.
- 4Failing to use a separate Form 1042-T for each distinct type of Form 1042-S being transmitted by paper.
- 5Not filing electronically when required (e.g., if filing at least 10 returns or being a partnership with >100 partners).
Plain English
This form lets a payer report income paid to a non-U.S. person that was subject to U.S. tax withholding. It covers payments like eligible deferred compensation or distributions from certain trusts. The filer must use this form instead of other forms for specific types of reported earnings.
Submission Date
- Filing date: 2026-02-13 12:20:36
- 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 amounts withheld under chapter 3 or chapter 4.
- Do not use this form when reporting an item required to be reported on Form W-2 (wages and other compensation made to employees) if the beneficial owner is a U.S. citizen, national, or resident alien residing in a U.S. territory.
- Check Form 1042 instead when filing Form 1042-S.
Deadline or filing window
The due date for filing Form 1042-S is March 15 of the following calendar year. If this date falls on a weekend or legal holiday, the deadline shifts to the next business day. An extension can be requested by filing Form 8809, which grants an automatic 30-day extension.
Checklist
What you need before filling it out
Purpose/Use
Report income subject to withholding under chapter 3 or chapter 4 · Instructions p.2
Filer Obligation
Every person required to deduct and withhold any tax under chapter 3 or chapter 4 · Instructions p.2
Due Date (IRS)
March 15 of the following calendar year · Instructions p.3
Extension Request (Filing)
File Form 8809 · Instructions p.3
Recipient Copy Extension
Use Form 15397 · Instructions p.3
Electronic Filing Requirement
Must file electronically if a withholding agent is not a financial institution and files at least 10 information returns during the year · General Instructions (Implied/Contextual)
Before you submit
- 1Verify that all amounts reported are subject to reporting on Form 1042-S, unless an exception applies.
- 2Confirm the form is filed with the IRS and furnished to the recipient by March 15 of the following calendar year (or the next business day).
- 3If filing paper copies, ensure all forms are transmitted using a separate Form 1042-T for each type of Form 1042-S.
- 4Check Box 7d if the form is being filed to revise an amount subject to withholding in a specific rate pool.
- 5Ensure that if filing electronically, the required status code (e.g., Chapter 3) is correctly selected.
- 6If requesting time to file, confirm Form 8809 was submitted before or on the due date.
- 7If furnishing recipient copies late, ensure Form 15397 has been sent via fax.
How to file this form
- 1Complete all required fields of Form 1042-S using the correct country codes from IRS.gov/CountryCodes.
- 2Determine if an extension is necessary; if so, file Form 8809 to gain an automatic 30-day filing extension.
- 3If sending paper copies, use a separate Form 1042-T for each batch of Forms 1042-S and send it with the required documents.
- 4Submit the completed Form 1042-S (Copy A) to the IRS by March 15 of the following calendar year (or the next business day).
- 5If furnishing recipient copies is delayed, submit Form 15397 via fax to request a one-time 30-day extension.
- 6Retain a copy of the filed Form 1042-S for your records.
Known limitations
- 1Form 1042-S should not be used to report interest not subject to withholding on bearer obligations if a Form W-8 is not required.
- 2Form 1042-S does not need to be used for amounts paid on a notional principal contract (other than an SNPC) if those amounts are not effectively connected with the conduct of a trade or business in the United States.
- 3If reporting a PTP distribution to a QI, you do not need to associate any income attributable to the PTP distribution with the PTP making the distribution when reporting to the QI as the recipient within a withholding rate pool.
- 4Form 1042-S is not used for every item required to be reported on Form W-2 (wages and other compensation made to employees).
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 20/25. For the latest information regarding Form 1042-S and its instructions, filers should reference IRS.gov/Form1042S; a new checkbox (Box 7d) and a new chapter 3 status code (40 for QDDs) were added.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Purpose — confirm the primary use is reporting U.S. Source Income Subject to Withholding for foreign persons.
- Filing Deadline (IRS) — confirm filing must occur by March 15 of the following calendar year.
- Extension Request Form — confirm Form 8809 is used to request an extension to file Form 1042-S.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 1042-S.
- 2If requesting an extension, file Form 8809 as soon as it is known that an extension is necessary, but no later than the due date for filing Form 1042-S.
- 3To request a one-time 30-day extension to furnish copies of Forms 1042-S to recipients, use Form 15397 and send it by fax to the IRS Technical Services Operation.
- 4If you need more time than the initial 30-day extension granted by filing Form 8809, submit a second Form 8809 before the end of that initial extended due date.
Sources
- SRCInstructions p.1 — A withholding agent that is not a financial institution must file Forms 1042-S electronically if it files at least 10 information returns during the year or is a partnership with more than 100 partners.
- SRCInstructions p.2 — Form 1042-S reports payments and amounts withheld under FATCA (chapter 4) in addition to those required to be reported under chapter 3 of the Internal Revenue Code (chapter 3).
- SRCInstructions p.2 — Form 1042-S is used to report certain distributions that are made by publicly traded trusts and QIEs.
- SRCInstructions p.2 — Every person required to deduct and withhold any tax under chapter 3 or chapter 4 is liable for such tax.
- SRCInstructions p.2 — Do not use Form 1042-S to report an item required to be reported on Form W-2 (wages and other compensation made to employees).
- SRCInstructions p.10 — You must file Form 1042-S to report interest paid on a bearer obligation issued after March 18, 2012.
- SRCInstructions p.10 — Do not file Form 1042-S to report interest not subject to withholding on bearer obligations if a Form W-8 is not required.
- SRCInstructions p.11 — Reporting requirements apply to a PTP distribution paid to a QI, except that you need not associate any income attributable to a PTP distribution with the PTP making the distribution when reporting to the QI as the recipient with respect to a withholding rate pool.
Common confusion points
Who must file this form?
A withholding agent that is not a financial institution must file Form 1042-S if it files at least 10 information returns during the year or if it is a partnership with more than 100 partners.
→ Confirm the entity type and return count/partner number.
What kinds of income does this form report?
It reports payments and amounts withheld under FATCA (chapter 4) in addition to those required under chapter 3, covering foreign person's U.S. Source Income Subject to Withholding.
→ Check the specific payment type against the list on Form 1042-S.
When do I need to file this form?
The due date is not explicitly stated as a single date, but extensions are requested by filing Form 8809 before the original due date.
→ Verify the exact deadline based on the filer's entity type and reporting requirements.
What if my payment isn't ECI or dividend equivalent from an SNPC?
You must still file Form 1042-S to report that interest paid on a bearer obligation issued after March 18, 2012.
→ Ensure the payment meets one of the criteria listed in the instructions.
What if my income is covered by FATCA but I don't know which chapter it falls under?
Form 1042-S reports payments and amounts withheld under both Chapter 3 and Chapter 4 provisions.
→ Review the specific nature of the payment to determine if it relates to a Chapter 3 or Chapter 4 requirement.
Do all distributions from PTPs need reporting on this form?
Yes, Form 1042-S is used to report certain distributions made by publicly traded trusts and QIEs (as defined under section 897(h)(4)(A)).
→ Check if the distribution involves a PTP or QI.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Pub. 515 provides more information on the withholding of tax, which relates to Form 1042-S.
Questions about IRS Form 1042S--2025
What is IRS Form 1042S--2025 used for?
This form lets a payer report income paid to a non-U.S. person that was subject to U.S. tax withholding. It covers payments like eligible deferred compensation or distributions from certain trusts. The filer must use this form instead of other forms for specific types of reported earnings.
Who must file IRS Form 1042S--2025?
A filing agent is required to file Form 1042-S if it is a person (including an individual, corporation, partnership, trust, or estate) that files 10 or more information returns during the year, or if it is a partnership with more than 100 partners.
What information does IRS Form 1042S--2025 require?
The form reports income described under 'Amounts Subject to Reporting on Form 1042-S' and amounts withheld under chapter 3 or chapter 4. Specific details are reported across various sections, including Box 1 (Income Code).
When is IRS Form 1042S--2025 due?
Forms 1042-S must be filed with the IRS and furnished to the recipient by March 15 of the following calendar year. If March 15 falls on a Saturday, Sunday, or legal holiday in the filing location, the due date is the next business day.
Where do I file IRS Form 1042S--2025?
Paper Forms 1042-S must be sent with Form 1042-T to the address listed in the Form 1042-T instructions. Electronic filings are submitted through the FIRE System at FIRE.irs.gov.
How do I complete IRS Form 1042S--2025?
First, ensure all income and withholding amounts are accurately recorded according to the form's structure. Second, complete the necessary sections detailing the payments made. Finally, sign and date the Form 1042-S before submitting it with a corresponding Form 1042-T (for paper filing).
What happens if IRS Form 1042S--2025 is filed incorrectly?
Duplicate filing of a return (filing paper when electronic is required) may cause penalty notices to be generated by the IRS. Failure to file on time results in penalties, depending on the circumstances.
Who must file this form?
A withholding agent that is not a financial institution must file Form 1042-S if it files at least 10 information returns during the year or if it is a partnership with more than 100 partners. Confirm the entity type and return count/partner number.
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