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Publication 1187›Part A›General Information›INTENTIONALLY LEFT BLAN K

Sec. 1 Introduction

0925 Publ 1187 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

This publication outlines the communication procedures and transmission formats for:

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

Withholding agents responsible for providing Form 1042-S to recipients should refer to the Instructions for Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, for guidance on furnishing Form 1042-S to recipients.

Updates to Publication 1187, after August 31, 2025, are listed in Part E. Exhibit 1, Publication 1187 Tax Year 2025 Revision Updates.

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▸Contents — 0925 Publ 1187 (PDF)
0925 Publ 1187 (PDF)

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