Form 1042-S: Tax Withholding for U.S. Nonresidents

Form 1042-S: Tax Withholding for U.S. Nonresidents

February 26, 2014

Purpose

Form 1042-S is used to report taxable federal payments and federal tax withholding relating to the following types of income received by U.S. nonresidents:

  • 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.

For an explanation of the information on Form 1042-S, see the article, Alien – Form 1042-S Box Descriptions.

How to Get Form 1042-S

Form 1042-S is generated through the GLACIER online tax reporting system and is distributed to all eligible recipients on or before March 15 of each year following the year of payment.

Forms issued to individuals are distributed directly through GLACIER, unless the individual has opted to receive their form by mail. Forms issued to foreign entities are distributed by mail.

Requesting a Duplicate

Questions?

Contact Payroll Services by phone at (310) 267-5774 or by email.