Use Form 1042 to report the following: The tax withheld under chapter 3 on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
Purpose of Form. Use Form 1042 to report the following. The tax withheld under chapter 3 (excluding withholding under sections 1445 and 1446 except as indicated below) on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
Inst 1042: Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons 2020 12/03/2020 Form 1042 (Schedule Q) Schedule Q (Form 1042), Tax Liability of Qualified Derivatives Dealer (QDD) 2020 10/15/2020 Form 1042-S
When would you need to file a 1042? Every withholding agent or intermediary who receives, controls, has custody of, disposes of, or pays a withholdable payment (to which chapter 4 withholding applies) or an amount subject to withholding, must file an annual return for the preceding calendar year on Form 1042.
Form 1042-S is an IRS form titled Foreign Person’s U.S. Source Income Subject to Withholding. Form 1042-S is an information return filed by a withholding agent to report the amounts paid to foreign persons, as described under the “Amounts Subject to NRA Withholding and Reporting.”.
Forms 1042, 1042-S and 1042-T are due to be filed by March 15 of the year following the calendar year in which the income subject to reporting was paid. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 
The 1042-S is filed with the IRS and a completed copy is also sent to the employee or business. A separate Form 1042-S is required for: Each tax rate of a specific type of income paid to the same recipient. IRS Form 1042-S can be filed on paper or electronically. Electronic filing is required if there are 250 or more forms from the withholding ...
1168 or 787 or 15. — to —. 阳水马年. (male Water- Horse) 1169 or 788 or 16. Christ Pantocrator flanked by Empress Zoë and Emperor Constantine IX (left). Year 1042 ( MXLII) was a common year starting on Friday (link will display the full calendar) of the Julian calendar .
§ 1042.1 Applicability. Except as provided in this section and § 1042.5, the regulations in this part 1042 apply for all new compression-ignition marine engines (including new engines deemed to be compression-ignition engines under this section) and vessels containing such engines.