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2025›Instructions for Form 1042›General Instructions

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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 details on the withholding of tax, see Pub. 515, available at IRS.gov/Pub515 .

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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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