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Form 1042-S - Foreign Person's US Source Income

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Definition
The Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding reports federal and state income and the corresponding tax withholding relating to that income.  This form reports income that is not reported on the Form W-2, Wage & Tax Statement.  The following types of income received by individuals in nonresident alien tax status would be reported on a Form 1042-S:

  • Wage payments made to employees who have claimed tax treaty benefits
  • Tax reportable Fellowship/Scholarship income
  • Service payments made to independent contractors for work performed in the U.S.
  • Royalty payments issued to individuals or entities
  • Non-employee prize or award payments

Distribution of 1042-S Forms
Form 1042-S is distributed to all eligible recipients on or before March 15 of each year following the year that the payments were received.  Special Note:  Some foreign nationals are issued a Form 1042-S; some are issued a Form W-2; and some are issued both.  Federal and state income tax returns cannot be completed until all  forms reporting income have been received.

Requesting a Duplicate 1042-S
To request a duplicate 1042-S form (after March 15th), complete a Duplicate 1042-S form and submit it to the International Employment & Taxation Office via fax, campus mail or US mail.
Please note:  For security purposes, we cannot fax or email  Forms 1042-S. They can be picked up in the International Employment and Taxation Office with proper identification or they can be mailed via US mail.

Last Edited: August 5th, 2014