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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-039.htm#en_us_publink64278ad0e4220

taxmap/instr2/i1042s-039.htm#TXMP45644221
Amended Returns(p30)

rule
If you filed a Form 1042-S with the IRS and later discover you made an error on it, you must correct it as soon as possible. To correct a previously filed Form 1042-S, you will need to file an amended Form 1042-S.
caution
You may be required to submit amended Forms 1042-S electronically. See Electronic Reporting, earlier, and Pub. 1187.
If any information you correct on Form(s) 1042-S changes the information you previously reported on Form 1042, you also must correct the Form 1042 by filing an amended return. To do this, see the Form 1042 instructions.
If you are filing electronically, see Amended Returns in Pub. 1187.
If you are not filing electronically, follow these steps to amend a previously filed Form 1042-S.
taxmap/instr2/i1042s-039.htm#en_us_publink64278ad0e4254
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Step 1.(p30)
rule
Prepare a paper Form 1042-S.
taxmap/instr2/i1042s-039.htm#en_us_publink64278ad0e4277
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Amended checkbox.(p30)
rule
Enter an X in the amended checkbox of Copy A, B, C, D and E only if you are amending a Form 1042-S you previously filed with the IRS. You must provide statements to recipients showing the corrections as soon as possible regardless of the change to the Form 1042-S.
taxmap/instr2/i1042s-039.htm#en_us_publink64278ad0e4291
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Step 2.(p30)
rule
File the amended paper Form 1042-S with a Form 1042-T. See the Form 1042-T instructions for information on filing these forms.
caution
If you fail to correct Form(s) 1042-S, you may be subject to a penalty. See Penalties, earlier.