Federal housing law
Instruction 1042 — Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 24 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 1042
Overview- Future Developments
- What’s New
- Reminders
▸General Instructions
Overview- Purpose of Form
- Who Must File
- Withholding Agent
- Intermediary
- Where and When To File
- Additional Information
- Need Assistance?
- Income Tax Withholding on Wages, Pensions, Annuities, and Certain Other Deferred Income
- Election To Withhold Under Section 3406
- Deposit Requirements
- Interest and Penalties
- Avoid Common Errors