Foreign withholding

Withholding-agent returns for U.S. source income paid to foreign persons — the tax withheld on FDAP income reported on Forms 1042-S, under chapters 3 and 4.

Form 1042Preview

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

The withholding agent's annual return — the Record of Federal Tax Liability, gross amounts and tax reported on Forms 1042-S, the chapter 3 / chapter 4 net tax liability, payments, and the chapter 4 reconciliation.

$5 a filing, less in volume: $4 each (filings 101–200), $3 each (filings 201–500), $2 each (filings 501–1000), $1 each (filings 1001+)

File Form 1042 →