1042-S Forms are used to report income such as interest, dividends, royalties, pensions and annuities, etc., and amounts withheld under Chapter 3 of the Internal Revenue Code. Also, distributions of effectively connected income by publicly traded partnerships or nominees.
Which 1042-S Forms Do I Need?
Copy A - For Internal Revenue Service
Copy B - For Recipient
Copy C - For Recipient - Attach to any federal tax return you file
Copy D - For Recipient - Attach to any state tax return you file
Copy E - For Withholding Agent
Due Dates for 1042-S Forms
| To IRS | To State Agency | To Recipient |
| Paper: March 15 E-File: March 15 |
State Filing Deadlines | March 15 |
* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.
