Instructions for Form 1042

Instruction 1042 — Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons · 2026-10-03 edition · updated 2026-10-04 · United States

Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions¶

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Instruction 1042 — Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

Instruction 1042 — Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.