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Form 1042-S and Payment Types to Report

Form: 1042-S

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

What to Report: Income such as interest, dividends, royalties, pensions and annuities, etc., and amounts withheld under Chapter 3. Also, distributions of effectively connected income by publicly traded partnerships or nominees.

Amounts to Report: See form instructions

Due Date To IRS: March 15

Due Date To Recipient (unless indicated otherwise) March 15

Payment Types:

Foreign persons' income

Back to: Information Return Page

Page Last Reviewed or Updated: 2012-08-04