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Form 1042T: Annual Summary and Transmittal of Forms 1042-S
IRS Form 1042T is an Annual Summary and Transmittal of Forms 1042-S used to transmit paper Forms 1042-S to the Internal Revenue Service. This form has an OMB No. of 1545-0096, revision date 20/25.
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IRS Form 1042T - Annual Summary and Transmittal of Forms 1042-S
IRS Form 1042T is an Annual Summary and Transmittal of Forms 1042-S used to transmit paper Forms 1042-S to the Internal Revenue Service. This form has an OMB No. of 1545-0096, revision date 20/25.
Risk Radar
Scan points- 1Do not staple IRS Form 1042-T; always send it in a flat mailing.
- 2Filing IRS Form 1042T without matching withholding agent details on attached Forms 1042-S.
- 3Not indicating Chapter 4 or Chapter 3 on Line 1a, even if both types of payments are being reported.
- 4Failing to enter an 'X' in the FINAL return box when no further amendments are needed for 2025.
- 5Submitting IRS Form 1042T when Forms 1042-S were submitted electronically (use a separate form).
Plain English
This form summarizes and sends in copies of other tax forms (Form 1042-S) that show how much income was paid to a foreign person from U.S. sources and how much federal tax was taken out. It allows the withholding agent to report this information to the IRS at once. If you are filing this for the final time, you must mark the designated box.
Submission Date
- Filing date: 2025-10-28 22:12:16
- 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 transmitting paper Forms 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding) to the Internal Revenue Service.
- Do not use Form 1042-T if submitting Forms 1042-S electronically.
- Check Form 1042 instead when transmitting paper Forms 1042-S, as using this form does not affect your obligation to file Form 1042.
Form selector
Use this form or another form?
Filing a Chapter 3 amount
Must use a separate Form 1042-T for each type of Form 1042-S being transmitted.
✓ Ensure the chapter designation matches all attached Forms 1042-S.
Filing Chapter 4 amounts
Withholding agents cannot file a single Form 1042-T to transmit both Chapter 3 and Chapter 4 amounts.
✓ Confirm the correct chapter is indicated on the form.
Reporting subsequent year withholding for partnership shares
This applies when reporting foreign partner’s share of undistributed income from the prior year; attach Forms 1042-S with box 7c checked.
✓ Verify that line 1e is checked on this Form 1042-T.
Deadline or filing window
The filing deadline for IRS Form 1042-T, along with the attached paper Forms 1042-S, is March 16, 2026. This date applies when sending to the Ogden Service Center. If you are submitting a final return, an 'X' must be entered in the FINAL return box.
Checklist
What you need before filling it out
Name of Withholding Agent
The entity's name · Top of Form/Line 1
Total Gross Income (Box 2)
Sum of gross income from all paper Forms 1042-S attached · Line 2
Total Federal Tax Withheld (Line 3)
Sum of federal tax withheld on all attached Forms 1042-S · Line 3
Chapter 4 Status Code
The designated code for Chapter 4 withholding · Ch. 3 status code/Ch. 4 status code section
Filing Deadline
March 16, 2026 · Page 2 (Where and When To File)
Type of Paper Forms Attached
Whether Chapter 4 or Chapter 3 forms are attached · Line 1a/Line 1 section
Final Return Indicator
An "X" placed in the final return box on Page 1 · Box near Line 3
Before you submit
- 1Do not staple Form 1042-T.
- 2Verify that the Name of withholding agent matches the attached Forms 1042-S.
- 3Confirm both a Chapter 3 and a Chapter 4 status code are entered for the withholding agent.
- 4Check the box on Line 1c if you are filing pro rata Forms 1042-S.
- 5Check the appropriate Original or Amended box (Line 1b).
- 6Ensure Total federal tax withheld under chapter 3 and chapter 4 (Line 3a/3b) is correctly totaled.
- 7Sign the form, providing your Title and Date.
How to file this form
- 1Complete all identifying information at the top of Form 1042-T, including EIN, address, and status codes.
- 2Calculate and enter the Total gross income (Line 2) and total federal tax withheld (Line 3), breaking down the tax by Chapter 4 and Chapter 3.
- 3Check the appropriate boxes on Line 1 to indicate if you are filing Original/Amended, pro rata, or partnership withholding for subsequent years.
- 4Sign and date the form under penalties of perjury, then mail it in a flat mailing to the Ogden Service Center by March 16, 2026.
Known limitations
- 1Do not use Form 1042-T if Forms 1042-S are submitted electronically.
- 2If a Form 1042 for 2025 has already been filed, and an attached Form 1042-S changes the gross income or tax withheld information on line 62c or 63e of that Form 1042, an amended Form 1042 must be filed.
- 3A withholding agent cannot file a single Form 1042-T to transmit both chapter 4 and chapter 3 amounts; they must indicate one or the other on Line 1a.
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, and users can find the latest information at www.irs.gov/Form1042T. The source does not specify any changes from a prior edition.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- OMB Number — confirm it reads 1545-0096.
- Mailing address — confirm the Ogden Service Center address is P.O. Box 409101, Ogden, UT 84409.
- Signature — ensure a signature is present under penalties of perjury.
- Chapter Codes — verify that both Chapter 3 and Chapter 4 status codes are entered for the withholding agent.
- Form Type — confirm the form number reads Form 1042-T (2025).
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 1042-T (and Copy A of the paper Forms 1042-S being transmitted).
- 2The filing deadline for Form 1042-T and its attached forms is March 16, 2026.
- 3Send the forms in a flat mailing; they should not be folded.
- 4If no additional Forms 1042-S (including amended ones) are required for 2025, enter an 'X' in the FINAL return box on Form 1042-T.
Sources
- SRCForm 1042-T has an OMB No. of 1545-0096 and a revision date of 20/25 (Instructions p.1).
- SRCThe purpose of Form 1042-T is to transmit paper Forms 1042-S, which cover Foreign Person’s U.S. Source Income Subject to Withholding, to the IRS (Instructions p.2).
- SRCA separate Form 1042-T must be used for each type of paper Form 1042-S being transmitted (Line Instructions p.2).
- SRCThe filing deadline for Form 1042-T and its attached forms is March 16, 2026, to the Ogden Service Center in Ogden, UT (Instructions p.2).
- SRCA withholding agent must enter both a chapter 4 and a chapter 3 status code on Form 1042-T regardless of payment type (Line Instructions p.2).
- SRCIf you designate 'chapter 4' on Line 1a, complete line 3a to report total amounts withheld pursuant to chapter 4 (Instructions p.2).
Common confusion points
What if I have multiple types of paper Forms 1042-S to send?
You must file a separate Form 1042-T for each type of paper Form 1042-S you are transmitting.
→ Ensure you use one Form 1042-T per distinct type of Form 1042-S.
Do I have to check both Chapter 4 and Chapter 3 on the form?
Yes, a withholding agent must enter both a chapter 4 and a chapter 3 status code regardless of the payment type.
→ Confirm both codes are entered at the top of Form 1042-T.
What if I am a partnership reporting next year's income?
Check box 1e on Form 1042-T, which designates that you are a partnership reporting withholding from the subsequent year.
→ The attached Forms 1042-S should also have the checkbox checked in box 7c.
When do I need to file this form?
The deadline for filing Form 1042-T (and its accompanying paper Forms 1042-S) is March 16, 2026.
→ Check the date on your specific Form 1042-T.
Can I submit forms electronically sometimes?
Yes, but if you do this, you should not use Form 1042-T to transmit them; refer to the Instructions for Form 1042-S for electronic filing requirements.
→ Check your submission method before filling out Form 1042-T.
What is the difference between 'Original' and 'Amended'?
You must check either the Original or Amended box (but not both) on Line 1b of Form 1042-T to designate the status of the attached Forms 1042-S.
→ Review the type of Form 1042-S you are sending to determine this designation.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The instructions for Form 1042-S provide guidance on electronic filing requirements and chapter codes.
Questions about IRS Form 1042T
What is IRS Form 1042T used for?
This form summarizes and sends in copies of other tax forms (Form 1042-S) that show how much income was paid to a foreign person from U.S. sources and how much federal tax was taken out. It allows the withholding agent to report this information to the IRS at once. If you are filing this for the final time, you must mark the designated box.
Who must file IRS Form 1042T?
A withholding agent must file IRS Form 1042T when transmitting paper Forms 1042-S to the Internal Revenue Service. The name and address of the withholding agent on this form must match those entered on Forms 1042 and 1042-S.
What information does IRS Form 1042T require?
The form collects identifying information at the top, such as the employer identification number and status codes for the withholding agent. It also requires summarizing totals reported on attached paper Forms 1042-S in boxes 2, 3a, and 3b.
When is IRS Form 1042T due?
IRS Form 1042T (and its accompanying paper Forms 1042-S) must be filed with the Ogden Service Center by March 16, 2026.
Where do I file IRS Form 1042T?
The forms must be sent to the Ogden Service Center at P.O. Box 409101, Ogden, UT 84409. The forms must be submitted in a flat mailing (not folded).
How do I complete IRS Form 1042T?
First, fill out the identifying details at the top of IRS Form 1042T. Next, complete Line 1 to designate if it is for Chapter 4 or Chapter 3 amounts. Finally, enter the totals on Line 3a (for Chapter 4) or Line 3b (for Chapter 3), and sign below under penalties of perjury.
What happens if IRS Form 1042T is filed incorrectly?
If the gross income or tax withheld information on an attached Form 1042-S changes data previously reported on your filed Form 1042, you must file an amended Form 1042.
What if I have multiple types of paper Forms 1042-S to send?
You must file a separate Form 1042-T for each type of paper Form 1042-S you are transmitting. Ensure you use one Form 1042-T per distinct type of Form 1042-S.
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