Information Collection

Foreign Person's U.S. Source Income Subject to Withholding

IC 185425 under ICR 202506-1545-013 · OMB 1545-0096.

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding	Form
Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding Foreign Person's U.S. Source Income Subject to Withholding	Form
2025 Instructions for Form 1042-S.pdf	Instruction
2025 Instructions for Form 1042-S.pdf	Instruction
1042-S Foreign Person's U.S. Source Income Subject to Withholdi 2026 draft Form 1042-S.pdf	Form
1042-S Foreign Person's U.S. Source Income Subject to Withholdi 2026 draft Form 1042-S.pdf	Form

IC Title:

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.6049-4 26 CFR 1.6049-6

Information Collection Instruments:

table that charts list of instruments
Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	1042-S				Yes	Yes	Fillable Fileable
Instruction					Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: IRS 22.026, IRS 22.062, IRS 24.030, IRS 24.046, IRS 34.037

FR Citation: 80 FR 54063

Number of Respondents: 68,300

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 98 %

table that charts list of burden
	Approved	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	17,463,200	8,988,650	8,474,550
Annual IC Time Burden (Hours)	10,128,656	5,213,417	4,915,239
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
No associated records found

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.

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