Form 1042-S

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

U.S.-source income paid to foreign persons, with chapter 3/4 status and withholding.

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Original returns for tax year 2025 only. A corrected return has to name the original by the ID the IRS gave it, so corrections open once originals have been filed through us. One recipient per return.

Withholding agent (box 12)

The person or business that withheld. Enter either a business name or an individual name.

Foreign entity12aWithholding agent's EIN *TIN type *12bChapter 3 status code *12cChapter 4 status code *Business name control12dBusiness nameLetters, numbers, spaces and # - ( ) & ' only. Leave out periods and commas.Business name (line 2)Individual name controlIndividual first nameIndividual middle nameIndividual last nameSuffixAdditional name12eWithholding agent's GIIN12fCountry *The IRS's own country codes, which differ from the two-letter codes used elsewhere.12gForeign TINThis is the withholding agent's final return

Withholding agent's address (boxes 12h–12i)

Foreign addressTick for an address outside the United States: it has a country, and no state or ZIP code.Address line 1 *Letters, numbers, spaces, hyphens and slashes only. Leave out periods, commas and #.Address line 2CityLetters and spaces only: Winston Salem, St Louis.State (U.S. address)ZIP code (U.S. address)

Recipient (foreign person)

The foreign person or entity that received the U.S.-source income. Enter either a business name or an individual name.

Business name control13aBusiness nameLetters, numbers, spaces and # - ( ) & ' only. Leave out periods and commas.Business name (line 2)Individual name controlIndividual first nameIndividual middle nameIndividual last nameSuffixAdditional recipient13bCountryThe IRS's own country codes, which differ from the two-letter codes used elsewhere.13eRecipient's U.S. TINTIN type13fChapter 3 status code13gChapter 4 status code13hRecipient's GIIN13iRecipient's foreign TIN13jLimitation on benefits (LOB) code13kRecipient's account number13lRecipient's date of birth

Recipient's address (boxes 13c–13d)

Foreign addressTick for an address outside the United States: it has a country, and no state or ZIP code.Address line 1Letters, numbers, spaces, hyphens and slashes only. Leave out periods, commas and #.Address line 2CityLetters and spaces only: Winston Salem, St Louis.State (U.S. address)ZIP code (U.S. address)

Filing details

Tax year *Unique form identifier *The ten-digit number you assign to this Form 1042-S. No other form in the same filing may have it.Issuer office codeFour characters, if you use one to tell your offices apart.15Pro-rata basis reporting

Income & withholding

Whole dollars: Form 1042-S amounts have no cents.

1Income code *2Gross income *3Chapter indicator *5Withholding allowance6Net income7aFederal tax withheld *7bTax not deposited under escrow procedure7cWithholding occurred in subsequent year (partnership interest)7dQI/WP/WT revising reporting8Tax withheld by other agents *9Overwithheld tax repaid to recipient10Total withholding credit *Box 7a plus box 8, less box 9.11Tax paid by withholding agent

Chapter 3 (boxes 3a–3b)

Chapter 4 (boxes 4a–4b)

4aExemption code *4bTax rate, as a percentage *A percentage: enter 50 for 50%.Chapter 4 withholding is 30%, or 0% when an exemption applies.

Primary withholding agent (box 14)

Intermediary or flow-through entity (box 15)

Payer (box 16)

State tax (box 17)

State tax (box 17) #1

17cState *17aState income tax withheld17bPayer's state tax number

Next you'll enter your contact details. This information return is free to prepare; there is no charge.