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Federal Free Printable 2019 Form 1042-S for 2019 Federal Foreign Person's U.S. Source Income Subject to Withholding

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Foreign Person's U.S. Source Income Subject to Withholding
2019 Form 1042-S

Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding ▶ Go to www.irs.gov/Form1042S for instructions and the latest information. 2019 OMB No. 1545-0096 Copy A for Department of the Treasury Internal Revenue Service Internal Revenue Service UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. 1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4” 13e Recipient's U.S. TIN, if any 13f Ch. 3 status code code 13g Ch. 4 status code 3a Exemption code 4a Exemption code 13i Recipient's foreign tax identification 13j LOB code 13h Recipient's GIIN 3b Tax rate . 4b Tax rate . number, if any 5 Withholding allowance 6 Net income 7a Federal tax withheld 13k Recipient's account number 7b Check if federal tax withheld was not deposited with the IRS because escrow procedures were applied (see instructions) . . . . . . 13l Recipient's date of birth (YYYYMMDD) 7c Check if withholding occurred in subsequent year with respect to a partnership interest . . . . . . . . . . . . . . 14a Primary Withholding Agent's Name (if applicable) 8 Tax withheld by other agents 9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions) ( ) 14b Primary Withholding Agent's EIN 10 Total withholding credit (combine boxes 7a, 8, and 9) 15 Check if pro-rata basis reporting 15a Intermediary or flow-through entity's EIN, if any 15b Ch. 3 status code 15c Ch. 4 status code 11 Tax paid by withholding agent (amounts not withheld) (see instructions) 15d Intermediary or flow-through entity's name 12a Withholding agent's EIN 12b Ch. 3 status code 12c Ch. 4 status code 12d Withholding agent's name 15e Intermediary or flow-through entity's GIIN 15f Country code 15g Foreign tax identification number, if any 12e Withholding agent's Global Intermediary Identification Number (GIIN) 15h Address (number and street) 12f Country code 15i City or town, state or province, country, ZIP or foreign postal code 12g Foreign tax identification number, if any 12h Address (number and street) 16a Payer's name 12i City or town, state or province, country, ZIP or foreign postal code 16c Payer's GIIN 13a Recipient's name 17a State income tax withheld 13b Recipient's country code 16b Payer's TIN 16d Ch. 3 status code 16e Ch. 4 status code 17b Payer's state tax no. 17c Name of state 13c Address (number and street) 13d City or town, state or province, country, ZIP or foreign postal code For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 11386R Form 1042-S (2019) Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding ▶ Go to www.irs.gov/Form1042S for instructions and the latest information. 2019 OMB No. 1545-0096 Copy B Department of the Treasury for Recipient Internal Revenue Service UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. 1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4” 13e Recipient's U.S. TIN, if any 13f Ch. 3 status code code 13g Ch. 4 status code 3a Exemption code 4a Exemption code 13i Recipient's foreign tax identification 13j LOB code 13h Recipient's GIIN 3b Tax rate . 4b Tax rate . number, if any 5 Withholding allowance 6 Net income 7a Federal tax withheld 13k Recipient's account number 7b Check if federal tax withheld was not deposited with the IRS because escrow procedures were applied (see instructions) . . . . . . 13l Recipient's date of birth (YYYYMMDD) 7c Check if withholding occurred in subsequent year with respect to a partnership interest . . . . . . . . . . . . . . 14a Primary Withholding Agent's Name (if applicable) 8 Tax withheld by other agents 9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions) ( ) 14b Primary Withholding Agent's EIN 10 Total withholding credit (combine boxes 7a, 8, and 9) 15 Check if pro-rata basis reporting 15a Intermediary or flow-through entity's EIN, if any 15b Ch. 3 status code 15c Ch. 4 status code 11 Tax paid by withholding agent (amounts not withheld) (see instructions) 15d Intermediary or flow-through entity's name 12a Withholding agent's EIN 12b Ch. 3 status code 12c Ch. 4 status code 12d Withholding agent's name 15e Intermediary or flow-through entity's GIIN 15f Country code 15g Foreign tax identification number, if any 12e Withholding agent's Global Intermediary Identification Number (GIIN) 15h Address (number and street) 12f Country code 15i City or town, state or province, country, ZIP or foreign postal code 12g Foreign tax identification number, if any 12h Address (number and street) 16a Payer's name 12i City or town, state or province, country, ZIP or foreign postal code 16c Payer's GIIN 13a Recipient's name 17a State income tax withheld 13b Recipient's country code 16b Payer's TIN 16d Ch. 3 status code 16e Ch. 4 status code 17b Payer's state tax no. 17c Name of state 13c Address (number and street) 13d City or town, state or province, country, ZIP or foreign postal code (keep for your records) Form 1042-S (2019) U.S. Income Tax Filing Requirements Generally, every nonresident alien individual, nonresident alien fiduciary, and foreign corporation with U.S. income, including income that is effectively connected with the conduct of a trade or business in the United States, must file a U.S. income tax return. However, no return is required to be filed by a nonresident alien individual, nonresident alien fiduciary, or foreign corporation if such person was not engaged in a trade or business in the United States at any time during the tax year and if the tax liability of such person was fully satisfied by the withholding of U.S. tax at the source. Corporations file Form 1120-F; all others file Form 1040NR. You may get the return forms and instructions at IRS.gov, at any U.S. Embassy or consulate, or by writing to: Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613. En règle générale, tout étranger non-résident, tout organisme fidéicommissaire étranger non-résident et toute société étrangère percevant un revenu aux Etats-Unis, y compris tout revenu dérivé, en fait, du fonctionnement d’un commerce ou d’une affaire aux EtatsUnis, doit produire une déclaration d’impôt sur le revenu auprès des services fiscaux des Etats-Unis. Cependant aucune déclaration d’impôt sur le revenu n’est exigée d’un étranger non-résident, d’un organisme fidéicommissaire étranger non-résident, ou d’une société étrangère s’ils n’ont pris part à aucun commerce ou affaire aux EtatsUnis à aucun moment pendant l’année fiscale et si les impôts dont ils sont redevables, ont été entièrement acquittés par une retenue à la source sur leur salaire. Les sociétés doivent faire leur déclaration d’impôt en remplissant le formulaire 1120-F; tous les autres redevables doivent remplir le formulaire 1040NR. On peut se procurer les formulaires de déclarations d’impôts et les instructions y afférentes à IRS.gov et dans toutes les ambassades et tous les consulats des Etats-Unis. L’on peut également s’adresser pour tout renseignement à: Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613. Por regla general, todo extranjero no residente, todo organismo fideicomisario extranjero no residente y toda sociedad anónima extranjera que reciba ingresos en los Estados Unidos, incluyendo ingresos relacionados con la conducción de un negocio o comercio dentro de los Estados Unidos, deberá presentar una declaración estadounidense de impuestos sobre el ingreso. Sin embargo, no se requiere declaración alguna a un individuo extranjero, una sociedad anónima extranjera u organismo fideicomisario extranjero no residente, si tal persona no ha efectuado comercio o negocio en los Estados Unidos durante el año fiscal y si la responsabilidad con los impuestos de tal persona ha sido satisfecha plenamente mediante retención del impuesto de los Estados Unidos en la fuente. Las sociedades anónimas envían el Formulario 1120-F; todos los demás contribuyentes envían el Formulario 1040NR. Se podrá obtener formularios e instrucciones en IRS.gov y en cualquier Embajada o Consulado de los Estados Unidos o escribiendo directamente a: Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613. Im allgemeinen muss jede ausländische Einzelperson, jeder ausländische Bevollmächtigte und jede ausländische Gesellschaft mit Einkommen in den Vereinigten Staaten, einschliesslich des Einkommens, welches direkt mit der Ausübung von Handel oder Gewerbe innerhalb der Staaten verbunden ist, eine Einkommensteuererklärung der Vereinigten Staaten abgeben. Eine Erklärung, muss jedoch nicht von Ausländern, ausländischen Bevollmächtigten oder ausländischen Gesellschaften in den Vereinigten Staaten eingereicht werden, falls eine solche Person während des Steuerjahres kein Gewerbe oder Handel in den Vereinigten Staaten ausgeübt hat und die Steuerschuld durch Einbehaltung der Steuern der Vereinigten Staaten durch die Einkommensquelle abgegolten ist. Gesellschaften reichen den Vordruck 1120-F ein; alle anderen reichen das Formblatt 1040NR ein. Einkommensteuererklärungen und Instruktionen können unter IRS.gov und bei den Botschaften und Konsulaten der Vereinigten Staaten eingeholt werden. Um weitere Informationen wende man sich bitte an: Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613. 01 Dividend Interest 02 03 04 05 Types of Income Interest paid by U.S. obligors—general Interest paid on real property mortgages Interest paid to controlling foreign corporations Interest paid by foreign corporations Interest on tax-free covenant bonds 22 Interest paid on deposit with a foreign branch of a domestic corporation or partnership 29 30 31 33 Deposit Interest Original issue discount (OID) Short-term OID Substitute payment—interest 51 Interest paid on certain actively traded or publicly offered securities1 54 Substitute payments—interest from certain actively traded or publicly offered securities1 06 07 08 Dividends paid by U.S. corporations—general Dividends qualifying for direct dividend rate Dividends paid by foreign corporations Other Box 1. Income Code. Code Dividend Explanation of Codes 34 Substitute payment—dividends 40 Other dividend equivalents under IRC section 871(m) (formerly 871(l)) 52 Dividends paid on certain actively traded or publicly offered securities1 53 Substitute payments-dividends from certain actively traded or publicly offered securities1 09 10 11 Capital gains Industrial royalties Motion picture or television copyright royalties 12 Other royalties (for example, copyright, software, broadcasting, endorsement payments) 13 Royalties paid on certain publicly offered securities1 14 15 16 17 Real property income and natural resources royalties Pensions, annuities, alimony, and/or insurance premiums Scholarship or fellowship grants Compensation for independent personal services2 18 19 Compensation for dependent personal services2 Compensation for teaching2 See back of Copy C for additional codes 1 This code should only be used if the income paid is described in Regulations section 1.1441-6(c)(2) and withholding agent has reduced the rate of withholding under an income tax treaty without the recipient providing a U.S. or foreign TIN. 2 If compensation that otherwise would be covered under Income Codes 17 through 20 is directly attributable to the recipient's occupation as an artist or athlete, use Income Code 42 or 43 instead. Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding ▶ Go to www.irs.gov/Form1042S for instructions and the latest information. 2019 OMB No. 1545-0096 Copy C for Recipient Department of the Treasury Attach to any Federal tax return you file Internal Revenue Service UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. 1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4” 13e Recipient's U.S. TIN, if any 13f Ch. 3 status code code 13g Ch. 4 status code 3a Exemption code 4a Exemption code 13i Recipient's foreign tax identification 13j LOB code 13h Recipient's GIIN 3b Tax rate . 4b Tax rate . number, if any 5 Withholding allowance 6 Net income 7a Federal tax withheld 13k Recipient's account number 7b Check if federal tax withheld was not deposited with the IRS because escrow procedures were applied (see instructions) . . . . . . 13l Recipient's date of birth (YYYYMMDD) 7c Check if withholding occurred in subsequent year with respect to a partnership interest . . . . . . . . . . . . . . 14a Primary Withholding Agent's Name (if applicable) 8 Tax withheld by other agents 9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions) ( ) 14b Primary Withholding Agent's EIN 10 Total withholding credit (combine boxes 7a, 8, and 9) 15 Check if pro-rata basis reporting 15a Intermediary or flow-through entity's EIN, if any 15b Ch. 3 status code 15c Ch. 4 status code 11 Tax paid by withholding agent (amounts not withheld) (see instructions) 15d Intermediary or flow-through entity's name 12a Withholding agent's EIN 12b Ch. 3 status code 12c Ch. 4 status code 12d Withholding agent's name 15e Intermediary or flow-through entity's GIIN 15f Country code 15g Foreign tax identification number, if any 12e Withholding agent's Global Intermediary Identification Number (GIIN) 15h Address (number and street) 12f Country code 15i City or town, state or province, country, ZIP or foreign postal code 12g Foreign tax identification number, if any 12h Address (number and street) 16a Payer's name 12i City or town, state or province, country, ZIP or foreign postal code 16c Payer's GIIN 13a Recipient's name 17a State income tax withheld 13b Recipient's country code 16b Payer's TIN 16d Ch. 3 status code 16e Ch. 4 status code 17b Payer's state tax no. 17c Name of state 13c Address (number and street) 13d City or town, state or province, country, ZIP or foreign postal code Form 1042-S (2019) Other Explanation of Codes (continued) 06 QI that assumes primary withholding responsibility 07 WFP or WFT 08 U.S. branch treated as U.S. Person 09 Territory FI treated as U.S. Person 10 QI represents that income is exempt 11 QSL that assumes primary withholding responsibility 12 Payee subjected to chapter 4 withholding 22 QDD that assumes primary withholding responsibility 23 Exempt under section 897(l) Chapter 4 13 Grandfathered payment 14 Effectively connected income 15 Payee not subject to chapter 4 withholding 16 Excluded nonfinancial payment 20 Compensation during studying and training2 23 Other income 24 Qualified investment entity (QIE) distributions of capital gains 25 Trust distributions subject to IRC section 1445 26 Unsevered growing crops and timber distributions by a trust subject to IRC section 1445 27 Publicly traded partnership distributions subject to IRC section 1446 28 32 35 36 37 Gambling winnings3 Notional principal contract income4 Substitute payment—other Capital gains distributions Return of capital 17 38 Eligible deferred compensation items subject to IRC section 877A(d)(1) Foreign Entity that assumes primary withholding responsibility 18 39 Distributions from a nongrantor trust subject to IRC section 877A(f)(1) U.S. Payees—of participating FFI or registered deemedcompliant FFI 19 Exempt from withholding under IGA7 41 Guarantee of indebtedness 20 Dormant account8 42 Earnings as an artist or athlete—no central withholding agreement5 21 Other—payment not subject to chapter 4 withholding 43 Earnings as an artist or athlete—central withholding agreement5 44 50 Specified federal procurement payments Income previously reported under escrow procedure6 55 Taxable death benefits on life insurance contracts Boxes 3a and 4a. Exemption Code (applies if the tax rate entered in box 3b or 4b is 00.00). Code Authority for Exemption Chapter 3 Effectively connected income 01 02 03 04 05 Exempt under IRC (other than portfolio interest) Income is not from U.S. sources Exempt under tax treaty Portfolio interest exempt under IRC Boxes 12b, 12c, 13f, 13g, 15b, 15c, 16d, and 16e. Withholding Agent, Recipient, Intermediary, and Payer Chapter 3 and Chapter 4 Status Codes. Type of Recipient, Withholding Agent, Payer, or Intermediary Code Chapter 3 Status Codes 01 U.S. Withholding Agent—FI 02 U.S. Withholding Agent—Other 03 Territory FI—treated as U.S. Person 04 Territory FI—not treated as U.S. Person 05 U.S. branch—treated as U.S. Person 06 U.S. branch—not treated as U.S. Person 07 U.S. branch—ECI presumption applied 08 Partnership other than Withholding Foreign Partnership 09 Withholding Foreign Partnership See back of Copy D for additional codes 2 If compensation that otherwise would be covered under Income Codes 17 through 20 is directly attributable to the recipient's occupation as an artist or athlete, use Income Code 42 or 43 instead. 3 Subject to 30% withholding rate unless the recipient is from one of the treaty countries listed under Gambling winnings (Income Code 28) in Pub. 515. 4 Use appropriate Interest Income Code for embedded interest in a notional principal contract. 5 Income Code 43 should only be used if Letter 4492, Venue Notification, has been issued by the Internal Revenue Service (otherwise use Income Code 42 for earnings as an artist or athlete). If Income Code 42 or 43 is used, Recipient Code 22 (artist or athlete) should be used instead of Recipient Code 16 (individual), 15 (corporation), or 08 (partnership other than withholding foreign partnership). 6 Use only to report gross income the tax for which is being deposited in the current year because such tax was previously escrowed for chapters 3 and 4 and the withholding agent previously reported the gross income in a prior year and checked the box to report the tax as not deposited under the escrow procedure. See the instructions to this form for further explanation. 7 8 Use only to report a U.S. reportable account or nonconsenting U.S. account that is receiving a payment subject to chapter 3 withholding. Use only if applying the escrow procedure for dormant accounts under Regulations section 1.1471-4(b)(6). If tax was withheld and deposited under chapter 3, do not check box 7b (“tax not deposited with IRS pursuant to escrow procedure”). You must instead enter “3” in box 3 and complete box 3b. Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding ▶ Go to www.irs.gov/Form1042S for instructions and the latest information. 2019 OMB No. 1545-0096 Copy D for Recipient Department of the Treasury Attach to any state tax return you file Internal Revenue Service UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. 1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4” 13e Recipient's U.S. TIN, if any 13f Ch. 3 status code code 13g Ch. 4 status code 3a Exemption code 4a Exemption code 13i Recipient's foreign tax identification 13j LOB code 13h Recipient's GIIN 3b Tax rate . 4b Tax rate . number, if any 5 Withholding allowance 6 Net income 7a Federal tax withheld 13k Recipient's account number 7b Check if federal tax withheld was not deposited with the IRS because escrow procedures were applied (see instructions) . . . . . . 13l Recipient's date of birth (YYYYMMDD) 7c Check if withholding occurred in subsequent year with respect to a partnership interest . . . . . . . . . . . . . . 14a Primary Withholding Agent's Name (if applicable) 8 Tax withheld by other agents 9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions) ( ) 14b Primary Withholding Agent's EIN 10 Total withholding credit (combine boxes 7a, 8, and 9) 15 Check if pro-rata basis reporting 15a Intermediary or flow-through entity's EIN, if any 15b Ch. 3 status code 15c Ch. 4 status code 11 Tax paid by withholding agent (amounts not withheld) (see instructions) 15d Intermediary or flow-through entity's name 12a Withholding agent's EIN 12b Ch. 3 status code 12c Ch. 4 status code 12d Withholding agent's name 15e Intermediary or flow-through entity's GIIN 15f Country code 15g Foreign tax identification number, if any 12e Withholding agent's Global Intermediary Identification Number (GIIN) 15h Address (number and street) 12f Country code 15i City or town, state or province, country, ZIP or foreign postal code 12g Foreign tax identification number, if any 12h Address (number and street) 16a Payer's name 12i City or town, state or province, country, ZIP or foreign postal code 16c Payer's GIIN 13a Recipient's name 17a State income tax withheld 13b Recipient's country code 16b Payer's TIN 16d Ch. 3 status code 16e Ch. 4 status code 17b Payer's state tax no. 17c Name of state 13c Address (number and street) 13d City or town, state or province, country, ZIP or foreign postal code Form 1042-S (2019) Explanation of Codes (continued) 10 Trust other than Withholding Foreign Trust 11 Withholding Foreign Trust 12 Qualified Intermediary 13 Qualified Securities Lender—Qualified Intermediary 14 Qualified Securities Lender—Other 15 Corporation 16 Individual 17 Estate 18 Private Foundation 19 Government or International Organization 20 Tax Exempt Organization (Section 501(c) entities) 21 Unknown Recipient 22 Artist or Athlete 23 Pension 24 Foreign Central Bank of Issue 25 Nonqualified Intermediary 26 Hybrid entity making Treaty Claim 34 U.S. Withholding Agent—Foreign branch of FI 35 Qualified Derivatives Dealer Pooled Reporting Codes9 27 28 29 30 31 32 Withholding Rate Pool—General Withholding Rate Pool—Exempt Organization PAI Withholding Rate Pool—General PAI Withholding Rate Pool—Exempt Organization Agency Withholding Rate Pool—General Agency Withholding Rate Pool—Exempt Organization Chapter 4 Status Codes 01 U.S. Withholding Agent—FI 02 U.S. Withholding Agent—Other 03 Territory FI—not treated as U.S. Person 04 Territory FI—treated as U.S. Person 05 Participating FFI—Other 06 Participating FFI—Reporting Model 2 FFI 07 Registered Deemed-Compliant FFI—Reporting Model 1 FFI 08 Registered Deemed-Compliant FFI—Sponsored Entity 09 Registered Deemed-Compliant FFI—Other 10 Certified Deemed-Compliant FFI—Other 9 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Passive NFFE with no Substantial U.S. Owners Publicly Traded NFFE or Affiliate of Publicly Traded NFFE Active NFFE Individual Section 501(c) Entities Excepted Territory NFFE Excepted NFFE—Other Exempt Beneficial Owner Entity Wholly Owned by Exempt Beneficial Owners Unknown Recipient Recalcitrant Account Holder Nonreporting IGA FFI Direct reporting NFFE U.S. reportable account Nonconsenting U.S. account Sponsored direct reporting NFFE Excepted Inter-affiliate FFI Undocumented Preexisting Obligation U.S. Branch—ECI presumption applied Account Holder of Excluded Financial Account10 Passive NFFE reported by FFI11 41 NFFE subject to 1472 withholding 50 U.S. Withholding Agent—Foreign branch of FI Pooled Reporting Codes 42 Recalcitrant Pool—No U.S. Indicia 43 Recalcitrant Pool—U.S. Indicia 44 Recalcitrant Pool—Dormant Account 45 Recalcitrant Pool—U.S. Persons 46 Recalcitrant Pool—Passive NFFEs 47 Nonparticipating FFI Pool 48 U.S. Payees Pool 49 QI-Recalcitrant Pool—GeneraI12 Box 13j. LOB Code (enter the code that best describes the applicable limitation on benefits (LOB) category that qualifies the taxpayer for the requested treaty benefits). LOB Code LOB Treaty Category 02 Government – contracting state/political subdivision/local authority 03 04 05 06 07 08 Tax exempt pension trust/Pension fund Tax exempt/Charitable organization Publicly traded corporation Subsidiary of publicly traded corporation Company that meets the ownership and base erosion test Company that meets the derivative benefits test 11 Certified Deemed-Compliant FFI—FFI with Low Value Accounts 12 Certified Deemed-Compliant FFI—Nonregistering Local Bank 13 Certified Deemed-Compliant FFI—Sponsored Entity 14 Certified Deemed-Compliant FFI—Investment Entity that does not maintain financial accounts 09 Company with an item of income that meets the active trade or business test 15 16 Nonparticipating FFI Owner-Documented FFI 10 11 Discretionary determination Other 17 U.S. Branch—treated as U.S. person 18 U.S. Branch—not treated as U.S. person (reporting under section 1471) 19 Passive NFFE identifying Substantial U.S. Owners Codes 27 through 32 should only be used by a QI, QSL, WP, or WT. A QI acting as a QDD may use code 27 or 28. 10 This code should only be used if income is paid to an account that is excluded from the definition of financial account under Regulations section 1.1471-5(b)(2) or under Annex II of the applicable Model 1 IGA or Model 2 IGA. This code should only be used when the withholding agent has received a certification on the FFI withholding statement of a participating FFI or registered deemedcompliant FFI that maintains the account that the FFI has reported the account held by the passive NFFE as a U.S. account (or U.S. reportable account) under its FATCA requirements. The withholding agent must report the name and GIIN of such FFA in boxes 15d and 15e. 11 12 This code should only be used by a withholding agent that is reporting a payment (or portion of a payment) made to a QI with respect to the QI's recalcitrant account holders. Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding ▶ Go to www.irs.gov/Form1042S for instructions and the latest information. 2019 OMB No. 1545-0096 Copy E Department of the Treasury for Withholding Agent Internal Revenue Service UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. 1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4” 13e Recipient's U.S. TIN, if any 13f Ch. 3 status code code 13g Ch. 4 status code 3a Exemption code 4a Exemption code 13i Recipient's foreign tax identification 13j LOB code 13h Recipient's GIIN 3b Tax rate . 4b Tax rate . number, if any 5 Withholding allowance 6 Net income 7a Federal tax withheld 13k Recipient's account number 7b Check if federal tax withheld was not deposited with the IRS because escrow procedures were applied (see instructions) . . . . . . 13l Recipient's date of birth (YYYYMMDD) 7c Check if withholding occurred in subsequent year with respect to a partnership interest . . . . . . . . . . . . . . 14a Primary Withholding Agent's Name (if applicable) 8 Tax withheld by other agents 9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions) ( ) 14b Primary Withholding Agent's EIN 10 Total withholding credit (combine boxes 7a, 8, and 9) 15 Check if pro-rata basis reporting 15a Intermediary or flow-through entity's EIN, if any 15b Ch. 3 status code 15c Ch. 4 status code 11 Tax paid by withholding agent (amounts not withheld) (see instructions) 15d Intermediary or flow-through entity's name 12a Withholding agent's EIN 12b Ch. 3 status code 12c Ch. 4 status code 12d Withholding agent's name 15e Intermediary or flow-through entity's GIIN 15f Country code 15g Foreign tax identification number, if any 12e Withholding agent's Global Intermediary Identification Number (GIIN) 15h Address (number and street) 12f Country code 15i City or town, state or province, country, ZIP or foreign postal code 12g Foreign tax identification number, if any 12h Address (number and street) 16a Payer's name 12i City or town, state or province, country, ZIP or foreign postal code 16c Payer's GIIN 13a Recipient's name 17a State income tax withheld 13b Recipient's country code 16b Payer's TIN 16d Ch. 3 status code 16e Ch. 4 status code 17b Payer's state tax no. 17c Name of state 13c Address (number and street) 13d City or town, state or province, country, ZIP or foreign postal code For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 1042-S (2019)
Extracted from PDF file 2019-federal-form-1042-s.pdf, last modified November 2018

More about the Federal Form 1042-S Other TY 2019

We last updated the Foreign Person's U.S. Source Income Subject to Withholding in February 2019, so this is the latest version of Form 1042-S, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 1042-S directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1042-S from the Internal Revenue Service in February 2019.

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Historical Past-Year Versions of Federal Form 1042-S

We have a total of eight past-year versions of Form 1042-S in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 1042-S

2019 Form 1042-S

2017 Form 1042-S

2018 Form 1042-S

2016 Form 1042-S

2017 Form 1042-S

Foreign Person's U.S. Source Income Subject to Withholding 2015 Form 1042-S

2016 Form 1042-S

Foreign Person's U.S. Source Income Subject to Withholding 2014 Form 1042-S

2014 Form 1042-S

Foreign Person's U.S. Source Income Subject to Withholding 2013 Form 1042-S

2012 Form 1042-S

Foreign Person's U.S. Source Income Subject to Withholding 2012 Form 1042-S

2012 Form 1042-S

Foreign Person's U.S. Source Income Subject to Withholding 2011 Form 1042-S

2012 Form 1042-S


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