Top of the form
The unique form identifier, the Amended box and the amendment number.
1042-S
Foreign Person's U.S. Source Income Subject to Withholding
- Agency
- IRS
- Revision
- 2026
- Fillable fields
- 300
- Pages
- 7
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding
Form 1042-S is an information return. The IRS page says it is used to report income and amounts withheld as described in the Instructions for Form 1042-S, specified federal procurement payments paid to foreign persons that are subject to withholding under section 5000C, and distributions of effectively connected income by a publicly traded partnership or nominee.
The instructions say every withholding agent files it to report amounts paid during the preceding calendar year, including amounts withheld under chapter 3 or chapter 4 (FATCA). The withholding agent files Copy A with the IRS and gives Copies B, C and D to the recipient of the income. The form says the recipient keeps Copy B, attaches Copy C to any federal tax return they file and Copy D to any state tax return.
This page covers the 2026 form, for amounts paid in 2026. The instructions say 2026 Forms 1042-S are due March 15, 2027, and that the address fields are now separate entry boxes. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 1042-S
Boxes 1 to 6: income and rates
Income code, gross income, the chapter indicator (3 or 4), the chapter 3 and chapter 4 exemption codes and tax rates, the withholding allowance and net income.
Boxes 7a to 11: tax withheld
Federal tax withheld, three checkboxes (escrow procedures, withholding in a later year on a partnership interest, and revised QI reporting), tax withheld by other agents, overwithheld tax repaid, total withholding credit and tax paid by the withholding agent.
Boxes 12a to 12m: withholding agent
The withholding agent's EIN, chapter 3 and chapter 4 status codes, name, GIIN, country code, foreign TIN and address.
Boxes 13a to 13p: recipient
The recipient's name, country code, address in separate boxes, U.S. TIN, status codes, GIIN, foreign TIN, LOB code, account number and date of birth.
Boxes 14 to 17: other parties and state
The primary withholding agent, the pro-rata basis reporting box, the intermediary or flow-through entity, the payer, and state income tax withheld.
The 2026 form has four copies with the same boxes: Copy A for the IRS and Copies B, C and D for the recipient.
How to fill out Form 1042-S
- 1
Unique form identifier
Enter a numeric identifier of exactly 10 digits that is not the recipient's U.S. TIN or foreign TIN. An amended form uses the same identifier plus a one-digit amendment number.
- 2
Boxes 1 and 2
Enter the two-digit income code from Appendix A of the instructions and the gross income. The instructions say gross income can't be zero unless an amended form is zeroing out an earlier amount.
- 3
Boxes 3 to 4b
Enter 3 or 4 as the chapter indicator, then exemption codes and tax rates in the format 30.00. The instructions say a separate Form 1042-S is filed for each rate when one type of income to one recipient was withheld at more than one rate.
- 4
Boxes 7a and 10
Enter the tax actually withheld in box 7a, or -0- if none. Box 10 combines boxes 7a, 8 and 9. The instructions say both are completed in all cases, even if no tax has been deposited.
- 5
Boxes 12 and 13
Enter the withholding agent's EIN, which can't be truncated, and the recipient's details. Use "Unknown Recipient" in box 13a when the recipient is not known. The instructions say a foreign address is entered in most cases.
- 6
Dollars and rounding
The instructions say all amounts are reported in U.S. dollars, rounded to whole dollars: amounts under 50 cents are dropped and 50 to 99 cents go up to the next dollar.
These steps follow the Specific Instructions for Withholding Agents.
Why fill Form 1042-S on indox
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Due date, filing and penalties
Due date
The instructions say Forms 1042-S are filed with the IRS and furnished to the recipient by March 15 of the following calendar year, so 2026 forms are due March 15, 2027. A weekend or legal holiday moves it to the next business day.
Paper filing
Copy A goes to the IRS with Form 1042-T, a separate Form 1042-T for each type of Form 1042-S, at the address in the Form 1042-T instructions. Copies B, C and D go to the recipient.
Electronic filing
The instructions require e-filing for a person filing 10 or more information returns in the year, a partnership with more than 100 partners, or any financial institution. They say IRIS is used to e-file 2026 Forms 1042-S, and Form 8508 requests a waiver.
Extensions
Form 8809 gives an automatic 30-day extension to file. Form 15397 requests a one-time 30-day extension to furnish recipient copies, sent by fax to 877-477-0572 (international fax: 304-579-4105).
Penalties
The instructions list $60 per form filed correctly within 30 days after the due date, $130 per form after that but by August 1, and $340 per form after August 1 or not filed correctly, with yearly maximums.
Form 1042 as well
The instructions say a filer of Form 1042-S also files Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Related forms
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
8508
Application for a Waiver from Electronic Filing of Information Returns
165 fields, 2 pages
1040-NR
U.S. Nonresident Alien Income Tax Return
171 fields, 2 pages
Who files Form 1042-S?
A withholding agent completes the form. The foreign person or entity that received the income gets the recipient copies.
Official sources and the blank
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Questions about Form 1042-S
Who sends Form 1042-S?
The withholding agent that paid the income. The instructions say it files Copy A with the IRS and furnishes Copies B, C and D to the recipient.
What do I do with the copies I received?
The form labels Copy B for the recipient's records, Copy C to attach to any federal tax return the recipient files, and Copy D to attach to any state tax return.
When is the 2026 Form 1042-S due?
The instructions say 2026 Forms 1042-S are due March 15, 2027, for both filing with the IRS and furnishing to recipients, or the next business day if that date falls on a weekend or legal holiday.
Does a foreign recipient file a U.S. tax return?
The recipient copies say generally yes for nonresident alien individuals and fiduciaries and foreign corporations with U.S. income, except when there was no U.S. trade or business during the year and the tax was fully satisfied by withholding at source.
Can the recipient's TIN be shortened on the form?
The instructions allow showing only the last four digits on Copies B, C and D. The recipient's TIN is not truncated on Copy A, and the withholding agent's EIN is not truncated on any copy.
What changed on the 2026 form?
The instructions say the address fields were separated into individual entry boxes, and a chapter 3 exemption code is now required whenever the tax withheld is less than 30%.
Is Form 1042-S used for a foreign employee's wages?
The instructions say not to use it for items reported on Form W-2, other than compensation for dependent personal services for which the beneficial owner is claiming treaty benefits.