Instructions for Form 1042-S - Internal Revenue Service

2022 Form 1042-S for use by brokers (starting for 2023) to report amounts realized and related withholding from transfers of PTP interests for purposes of section 1446(f) that are subject to reporting on Form 1042-S under Regulations section 1 1461-1(c)(2)(i) Brokers should use this code to report amounts realized paid to a recipient for

2024 Form 1042-S U S Income Tax Filing Requirements Generally every nonresident alien individual nonresident alien fiduciary and foreign corporation with U S income including income that is effectively connected with the conduct of a trade or business in the United States must file a U S income tax return

Form 1042-S Department of the Treasury Internal Revenue Service Foreign Person’s U S Source Income Subject to Withholding aGo to www irs gov/Form1042S for instructions and the latest information 2022 UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO OMB No 1545-0096 Copy D for Recipient Attach to any state tax return you file 1 Income code

Also see Publicly Traded than the due date for filing Form 1042-S Also use Form 1042-S to report Partnerships (Section 1446 Withholding By filing Form 8809 you will get an distributions of effectively connected Tax) later automatic 30-day extension to file Form income by a publicly traded partnership or You must file a Form 1042-S even if

Recipient’s name address city state and ZIP code 13b Recipient’s country code Form 1042-S Department of the Treasury Internal Revenue Service Foreign Person’s U S Source Income Subject to Withholding ˜ Go to www irs gov/Form1042S for instructions and the latest information 2021 UNIQUE FORM IDENTIFIER AMENDED AMENDMENT