Fill out Form 1042-S (Foreign Person's U.S. Source Income Subject to Withholding) online
Form 1042-S reports income paid to foreign persons (nonresident aliens, foreign corporations, foreign partnerships, and foreign trusts) that is subject to U.S. tax withholding. It covers various types of U.S. source income including interest, dividends, royalties, pensions, annuities, compensation, and scholarship/fellowship grants.
How to fill out Form 1042-S (Foreign Person's U.S. Source Income Subject to Withholding)
Enter withholding agent information
Fill in the withholding agent's name, address, EIN, and chapter 3 and chapter 4 status codes. Indicate whether the withholding agent is a qualified intermediary.
Enter recipient information
Enter the recipient's name, country of citizenship, address, TIN (if any), and recipient code. Provide the recipient's chapter 3 and chapter 4 status codes.
Report income and withholding
Enter the income code, gross income amount, withholding allowance, net income, tax rate, and federal tax withheld. If a tax treaty applies, enter the appropriate exemption code and treaty article number.
Complete additional fields and file
Enter any state income tax withheld, the country of the recipient, and any applicable tax treaty information. File with the IRS and provide copies to the recipient by the applicable deadlines.
About Form 1042-S (Foreign Person's U.S. Source Income Subject to Withholding)
Who needs this form
Withholding agents (any person or entity that has control, receipt, or custody of U.S. source income paid to a foreign person) must file Form 1042-S. This includes employers, financial institutions, universities, and other entities making payments to nonresident aliens and foreign entities.
Where to submit
File with the IRS by the deadline listed in the latest Form 1042-S instructions (typically March 15). Provide copies to the recipient of the income. Electronic filing is required for filers submitting 10 or more forms.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Using the wrong income code for the type of payment being reported
- Applying the incorrect tax treaty withholding rate or not verifying treaty eligibility with a valid W-8BEN
- Failing to file a Form 1042-S for scholarship or fellowship payments to foreign students
- Not reconciling Form 1042-S totals with the annual Form 1042 (Annual Withholding Tax Return for U.S. Source Income of Foreign Persons)
Frequently asked questions
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What is the difference between Form 1042-S and Form 1099?
Form 1042-S is used to report U.S. source income paid to foreign persons (nonresident aliens and foreign entities), while Form 1099 reports income paid to U.S. persons. The withholding rules differ: Form 1042-S income is subject to Chapter 3 and Chapter 4 (FATCA) withholding, typically at a 30% rate unless reduced by a tax treaty.
Can a tax treaty reduce the withholding on Form 1042-S income?
Yes. Many U.S. tax treaties reduce or eliminate withholding on certain types of income such as dividends, interest, royalties, and pensions. The foreign recipient must provide a valid Form W-8BEN or W-8BEN-E to the withholding agent to claim treaty benefits. The reduced rate and treaty article are reported on the Form 1042-S.
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