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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

If you need help completing Form 1042, call 267-941-1000 (not a toll-free number) from 6:00 a.m. to 11:00 p.m. Eastern time or write to:

Internal Revenue Service International Accounts Philadelphia, PA 19255-0725

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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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