# Form 1042-S

URL: https://pdf.net/pdf-forms/tax-forms/form-1042-s
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

A Form 1042-S is an IRS tax form used to report U.S.-source income paid to foreign persons and any amounts withheld.

Use our template to complete your form directly in pdf.net, then download a ready-to-submit version that’s in full compliance with IRS requirements.

## Versions

- 2026 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/42fcf21427bcd9f9b8fdeedd17728e9c107d38f3.pdf)

## How to Fill Out a Form 1042-S

Step 1: Open the editable Form 1042-S.

Step 2: Enter the withholding agent and recipient information.

Step 3: Report the type of income paid using the correct income codes.

Step 4: Include any applicable federal procurement payments, trust distributions, or effectively connected income.

Step 5: Verify all entries against the Form 1042-S instructions.

Step 6: Download the form.

## Facts

### What Is a Form 1042-S Used For?

A Form 1042-S is used to **report U.S.-source income paid to foreign persons**, including interest, dividends, royalties, certain federal procurement payments, distributions from trusts, and effectively connected income from publicly traded partnerships or nominees.

### Who Should Use a Form 1042-S?

**All withholding agents paying reportable income to foreign persons **use a Form 1042-S, even if no tax was withheld due to treaty exemptions or other IRS rules. There may be exemptions for individuals making payments outside their trade or business.

### When Is the Form 1042-S Due?

A Form 1042-S is due by** March 15 of the year following the payment**. If the 15th falls on a weekend or holiday, the next business day is the due date. If you want to request an extension, file a Form 8809 (Application for Extension of Time To File Information Returns).

### What Happens If a Form 1042-S Is Not Submitted?

If a Form 1042-S is not submitted, you may **face penalties, delays in processing refunds, and potential IRS audits**. Duplicate or incorrect forms may also disallow claims for withheld tax credits.

### How and Where Do I File a Form 1042-S?

You file Form 1042-S **electronically with the IRS**. If you want to **mail it, you must submit Copy A along with Form 1042-T **(Annual Summary and Transmittal of Forms 1042-S) to the address specified in the Form 1042-T instructions.

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