1042-S

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

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1042-S 2up Recipient Federal Copy C
1042-S 2up Recipient State Copy D
1042-S 2up Agent Copy E
Form 1042-S - Copy A Federal
Form 1042-S - 2up Carbonless 5 Part
1042-S 2up Recipient Copy B
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What to Report on Form 1042-S

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.

Where to File Form 1096

Federal - Paper

Filing Address:

  • Ogden Service Center
  • P.O. Box 409101
  • Ogden, UT 84409

Federal Filing Requirements

  • 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

Federal E-Filing Requirements for Form 1042-S

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately to original and amended returns. For example, if you have 300 original Forms 1042-S, they must be filed electronically. However, if 200 of those forms contained erroneous information, the amended returns may be filed on paper because the number of amended Forms 1042-S is less than the 250 or more filing requirement.

Federal Transmittal Form Requirements for Form 1042-S

Paper: Form 1042-T

E-file: None Required