2025›Instructions for Form 1042
General Instructions
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
In this part
- 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
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