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

Form 1042, Schedule Q (Form 1042), Form 1042-S, Form 1042-T, and Section 871(m) Transactions

Documents and Forms

Document Name Document Type
Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding Form
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

Information Collection (IC) Details

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

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	1042-S	Foreign Person's U.S. Source Income Subject to Withholding	2026 draft Form 1042-S.pdf		Yes	Yes	Fillable Fileable
Instruction			2025 Instructions for Form 1042-S.pdf		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 %

	Requested	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

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.