IRS Tax Forms » Individual Forms » Fillable Form 1042-S

Get your Form 1042-S in 3 easy steps

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What is Form 1042-S?

IRS Form 1042-S, namely Foreign Person’s U.S. Source Income Subject to Withholding, serves to report the amounts a US-based institution or business has paid to foreigners, including individuals presumed to be foreign. It is used even in case no amount has been withheld from the payment due to a taxation exception or treaty.

Form 1042-S Screenshot

What do I need the 1042-S tax form for?

To report the amounts deducted under Chapters 3 or 4 and those withheld that were repaid to the payee further;
If you are not a resident of the U.S. but get income from any American-based source, including passive sources like the Internet;
If you get a non-qualified taxable scholarship, you also need to submit Form 1042-S 2022 version.

Organizations that work with Form 1042-S

The IRS.

How to fill out Form 1042-S?

Press the blue button on this page to get a fillable form template and complete it online.
Leave your income code that classifies the payment in Section 1 of the blank.
Indicate the total amount of gross income paid to the recipient in Box 2.
Study the list of the required income codes (16, 17, 18, 19, 20, or 42) in Field 5, which is for withholding allowance.
If Boxes 10 and 7a both show $0, you don’t need to file the form with the IRS.
Enter the code of the country you reside in Section 12f.
Provide the recipient status code in Boxes 13f or 13g.
Fields from 17a to 17c determine any state income tax deducted.
Specify the state tax number of the payer in Box 17b.
Provide the state name in Box 17c.
Click the Done button and download a printable PDF file on your device.

Form Versions

2021 Fillable Form 1042-S for 2021 tax year Fill Out Form

2020 Fillable Form 1042-S for 2020 tax year Fill Out Form

Form 1042-S (2023)