Foreign Person’s U.S. Source Income Subject to Withholding
Per the IRS, use Form 1042-S to report:
- Income and amounts withheld as described in the Instructions for Form 1042-S.
- Specified federal procurement payments paid to foreign persons who are subject to withholding under Section 5000C.
- Distributions of effectively connected income by a publicly traded partnership or nominee.
View More About Form 1042-S on IRS.gov