2026 Form 1042-T

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Form

1042-T

Annual Summary and Transmittal of
Forms 1042-S

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0096

2026

Go to www.irs.gov/Form1042T for the latest information.

Ch. 4 status code
Ch. 3 status code

Name of withholding agent

Employer identification number

Number, street, and room or suite no.

1

Type of paper Forms 1042-S attached:
a

Choose only one:

Chapter 4 or chapter 3 (enter 4 or 3)

b Check only one box:
c

Original

Amended

Check if pro rata

d Enter the number of paper Forms 1042-S attached
e

Check if you are a partnership reporting withholding that occurred in the subsequent year. See instructions.

f

Check if you are a Qualified Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust revising its reporting
on Form 1042-S to report to a specific recipient. See instructions.

2

Total gross income reported on all paper Forms 1042-S (box 2) attached .

3

Total federal tax withheld on all paper Forms 1042-S attached:
a

Total federal tax withheld under chapter 4 .

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b Total federal tax withheld under chapter 3 .

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Caution: If you have already filed a Form 1042 and an attached Form 1042-S causes the gross income or tax withheld information
shown on your previously filed Form 1042 to change, you must file an amended Form 1042. See the instructions on page 2.
If this is your FINAL return, enter an “X” here. See instructions.

Please return this entire page to the Internal Revenue Service.

Sign
Here

Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and
belief, they are true, correct, and complete.
Your signature

Title

For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions for Form 1042-S.

Date

Cat. No. 28848W

Daytime phone number

Form 1042-T (2026) Created 4/14/26

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

City or town, state or province, country, and ZIP or foreign postal code

TREASURY/IRS AND OMB USE ONLY DRAFT
Form 1042-T (2026)

Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
For the latest information about developments related to Form
1042-T and its instructions, such as legislation enacted after
they were published, go to www.irs.gov/Form1042T.

General Instructions
Purpose of Form
Use this form to transmit paper Forms 1042-S, Foreign Person’s
U.S. Source Income Subject to Withholding, to the Internal
Revenue Service. Use a separate Form 1042-T to transmit each
type of Form 1042-S. See the instructions for line 1 below.

Filing Forms 1042 and 1042-S
Use of this form to transmit paper Forms 1042-S does not affect
your obligation to file Form 1042, Annual Withholding Tax
Return for U.S. Source Income of Foreign Persons.
If you have not yet filed a Form 1042 for the 2026 tax year,
you may send in more than one Form 1042-T to submit paper
Forms 1042-S prior to filing your Form 1042. You may submit
amended Forms 1042-S even though changes reflect
differences in gross income and tax withheld information of
Forms 1042-S previously submitted with a Form 1042-T.
If you have already filed a Form 1042 for the 2026 tax year and
an attached Form 1042-S caused the gross income or tax
withheld information previously reported on line 62c or 63e of
your Form 1042 to change, you must file an amended Form 1042.

Where and When To File
File Form 1042-T, along with Copy A of the paper Forms 1042-S
being transmitted, to the Ogden Service Center, P.O. Box
409101, Ogden, UT 84409, by March 15, 2027. Mail the forms
flat. Do NOT fold forms.

Specific Instructions
Identifying information at top of form. The name, address,
employer identification number, and chapter 4 and chapter 3
status codes of the withholding agent named on this form must
be the same as those you enter on Forms 1042 and 1042-S.
See the Instructions for Form 1042 for the definition of
withholding agent. See the Instructions for Form 1042-S for the
withholding agent codes for the chapter 4 and chapter 3 status
codes. You must enter both a chapter 4 and a chapter 3
withholding agent status code regardless of the type of payment
being made.
Line 1. You must file a separate Form 1042‐T for each type of
paper Form 1042‐S you are transmitting.
Line 1a. Withholding agents are not permitted to file a single
Form 1042‐T to transmit both chapter 4 and chapter 3 amounts.
Withholding agents must indicate either chapter 4 or chapter 3
to designate the chapter for which they are filing a given Form
1042‐T. The chapter you designate on this form must be the
same as that on all attached Forms 1042‐S. See Chapter
indicator in the Instructions for Form 1042‐S for additional
information.

Line 1b. Check either the Original or Amended box (but not
both).
Line 1c. Check the box on this line 1c if you are filing pro rata
Forms 1042‐S. See the Instructions for Form 1042‐S.
Line 1e. Check the box on line 1e if you are a partnership
reporting withholding that occurred in the subsequent year with
respect to a foreign partner’s share of undistributed income for
the prior year. The attached Form(s) 1042-S should have the
checkbox checked in box 7c.
As a result of the above rules, there are many possible types
of Form 1042‐S that may be transmitted, and each type requires
a separate Form 1042‐T. See the following examples.
• Chapter 4, original, pro rata.
• Chapter 4, original, non‐pro rata.
• Chapter 4, amended, pro rata.
• Chapter 4, amended, non‐pro rata.
• Chapter 4, original, pro rata, partnership.
• Chapter 4, original, non-pro rata, partnership.
• Chapter 4, amended, pro rata, partnership.
• Chapter 4, amended, non-pro rata, partnership.
• Chapter 3, original, pro rata.
• Chapter 3, original, non‐pro rata.
• Chapter 3, amended, pro rata.
• Chapter 3, amended, non‐pro rata.
• Chapter 3, original, pro rata, partnership.
• Chapter 3, original, non-pro rata, partnership.
• Chapter 3, amended, pro rata, partnership.
• Chapter 3, amended, non-pro rata, partnership.
Each type must be transmitted with a separate Form 1042-T.
For example, you must transmit only chapter 3, original, pro rata
Forms 1042-S with one Form 1042-T.
Line 1f. This box should be checked only if a Qualified
Intermediary, Withholding Foreign Partnership, or Withholding
Foreign Trust originally filed a Form 1042-S to report an amount
subject to withholding in a withholding rate pool and is reducing
the amount reported by the amounts reported on one or more
Forms 1042-S issued to one or more specific recipients in
accordance with the provisions of the QI Agreement (Rev. Proc.
2022-43) or the WP/WT Agreement (Rev. Proc. 2017-21).
Line 2. Enter the total of the gross income amounts shown on
the Forms 1042-S (box 2) being transmitted with this Form
1042-T.
Line 3. Enter the total of the federal tax withheld amounts
shown on all Forms 1042-S (total of amounts reported in boxes
10 and 11) being transmitted with this Form 1042-T. On this
Form 1042-T, complete either line 3a or line 3b, but not both. If
you indicated “chapter 4” on line 1a, complete line 3a to report
the total amounts withheld pursuant to chapter 4. If you
indicated “chapter 3” on line 1a, complete line 3b to report the
total amounts withheld pursuant to chapter 3.
Final return. Enter an “X” in the FINAL return box if you are not
required to file any additional Forms 1042-S for the 2026 tax
year, including any amended Forms 1042-S, whether filed on
paper or electronically.
Paperwork Reduction Act Notice. The time needed to
complete and file this form will vary depending on individual
circumstances. The estimated average time is 12 minutes.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Caution: Do not use Form 1042-T if you submit Forms 1042-S
electronically. See the Instructions for Form 1042-S for the
electronic filing requirements for Form 1042-S.

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