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2025›Instructions for Form 1042›General Instructions

Where and When To File

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

Paper filing. Mail Form 1042 by the 15th day of the 3rd month after the end of the calendar year (March 15) to:

Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

Note: If the due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

Electronic filing. Electronic filing of Form 1042 is required for a withholding agent that is a financial institution. Additionally, electronic filing of Form 1042 is required for withholding agents that are required to file 10 or more information returns, as described in Regulations section 301.6011-2, during the year or that is a partnership with more than 100 partners. For general information about electronic filing, see Pub. 4163 .

Extension of time to file. If you need more time to file Form 1042, you may submit Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns .

Form 7004 does not extend the time for payment of tax.

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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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