Foreign Person's U.S. Source Income Subject to Witholding. Use Form 1042-S Copy B to print and mail payment information to the recipient for their file copy. 1042-S forms are printed in a 1-up format, on 8 1/2" x 11" paper with 1/2" side perforation, and are printed on 20lb laser paper. Order based on the number of recipients.
Compatible Envelope: 99SWENV05
Use Form 1042-S to report income described under Amounts Subject to Reporting on Form 1042-S , later, and to report amounts withheld under chapter 3 or chapter 4. Use Form 1042-S to report specified federal procurement payments paid to foreign persons that are subject to withholding under section 5000C. Use Form 1042-S to report payments of eligible deferred compensation items or distributions from nongrantor trusts to covered expatriates that are subject to withholding under section 877A. See Box 1, Income Code , later. Use Form 1042-S to report certain distributions that are made by publicly traded trusts and QIEs (as defined under section 897(h)(4)(A)). See Distributions Attributable to Dispositions of U.S. Real Property Interests by Publicly Traded Trusts and Qualified Investment Entities , later. Use Form 1042-S to report distributions of effectively connected income (ECI) by a PTP or nominee and amounts realized paid on certain transfers of PTP interests. See Publicly Traded Partnerships (Section 1446 Withholding Tax) , later.
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