2025 Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding

The 2025 PDF has Copy A for the Internal Revenue Service and Copies B, C and D for the recipient, each with the same boxes.

1. 1

   Top of the form

   Enter the unique form identifier. The instructions say it is numeric, exactly 10 digits and not the recipient's U.S. TIN or foreign TIN. An amended form repeats the original identifier and adds an amendment number.
2. 2

   Boxes 1 to 4b

   Enter the income code, gross income in U.S. dollars, the chapter indicator, and the exemption codes and tax rates. The instructions show rates as two digits, a decimal point and two digits, for example 30.00.
3. 3

   Boxes 7a to 11

   Enter the tax actually withheld in box 7a, or -0- if none, then any amounts withheld by other agents or repaid. Box 10 is the total of boxes 7a, 8 and 9.
4. 4

   Box 12

   Enter the withholding agent's EIN, status codes, name, GIIN and address. On the 2025 form the city, state or province, country and postal code all go in box 12i.
5. 5

   Box 13

   Enter the recipient's name and country code, the street address in 13c and the rest of the address in 13d, then the TIN, status codes, GIIN, foreign TIN, LOB code, account number and date of birth in 13e to 13l.

The instructions online are written for the 2026 form, so match their box references to the 2025 box numbers printed on this PDF.

• 

  1042-S

  Foreign Person's U.S. Source Income Subject to Withholding

  300 fields, 7 pages

• 

  1042

  Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

  134 fields, 2 pages

• 

  1042-T

  Annual Summary and Transmittal of Forms 1042-S

  19 fields, 2 pages

• 

  8809

  Application for Extension of Time To File Information Returns

  32 fields, 2 pages

• 

  W-8BEN-E

  Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

  179 fields, 8 pages

• 

  1040-NR

  U.S. Nonresident Alien Income Tax Return

  171 fields, 2 pages

• Withholding agents

  The instructions say every withholding agent files Form 1042-S to report amounts paid during the preceding calendar year, here 2025, as described under Amounts Subject to Reporting.

• Qualified intermediaries and pools

  Box 7d is for a qualified intermediary, withholding foreign partnership or withholding foreign trust revising its Form 1042-S reporting to report to a specific recipient.

• Partnerships

  Box 7c is checked when withholding occurred in a subsequent year with respect to a partnership interest. The IRS page also lists distributions of effectively connected income by a publicly traded partnership or nominee.

• Foreign recipients

  The recipient copies say corporations file Form 1120-F and all others file Form 1040-NR, and that a return is generally not required when there was no U.S. trade or business and the tax was fully satisfied by withholding.

A withholding agent completes the form for amounts paid in 2025. The foreign person or entity paid gets the recipient copies.

• Official IRS form page

  The agency’s own page for Form 1042-S.

• Official instructions

  How the IRS says to fill out and file Form 1042-S.

• Blank PDF

  The official blank form, to print or fill by hand.

  Download blank PDF

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