2025›Instructions for Form 1042›General Instructions
Income Tax Withholding on Wages, Pensions, Annuities, and Certain Other Deferred Income
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
Use Form 941, Employer’s QUARTERLY Federal Tax Return , to report income tax withheld and social security and Medicare taxes on wages paid to a nonresident alien employee.
Payments of pensions, annuities, and certain other deferred income paid to a foreign person are subject to withholding under section 1441 (rather than section 3405). Report these payments on Forms 1042 and 1042-S.
Use Schedule H (Form 1040), Household Employment Taxes, to report income tax withheld and social security and Medicare taxes on wages paid to a nonresident alien household employee.
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