Future Developments

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

For the latest information about developments related to Form 1042 and its instructions, such as legislation enacted after they were published, go to IRS.gov/ Form1042 .

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▸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

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