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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-002.htm#en_us_publink64278ad0e71

taxmap/instr2/i1042s-002.htm#TXMP48f5ff8f
Purpose of Form(p2)

rule
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.
Also use Form 1042-S to report distributions of effectively connected income by a publicly traded partnership or nominee. See Publicly Traded Partnerships (Section 1446 Withholding Tax), later.
caution
Every person required to deduct and withhold any tax under chapter 3 or chapter 4 is liable for such tax.
Do not use Form 1042-S to report an item required to be reported on any of the following forms.