Foreign Person's U.S. Source Income Subject to Withholding
Section references are to the Internal Revenue Code unless otherwise noted.
2009
Table of Contents
- General Instructions
- Reminders
- Purpose of Form
- Who Must File
- Where, When, andHow To File
- Definitions
- Amounts Subject to Reporting on Form 1042-S
- Amounts That Are Not Subject to Reportingon Form 1042-S
- Withholding on Dispositions of U.S. Real Property Interests by Publicly Traded Trustsand Qualified Investment Entities (QIEs)
- Publicly Traded Partnerships (Section1446 Withholding Tax)
- Payments by U.S. Withholding Agents
- Amounts Paid byQualified Intermediaries
- Amounts Paidby Nonqualified Intermediaries and Flow-Through Entities
- Multiple Withholding Agent Rule
- Penalties
- Avoid Common Errors
- Reminders
- Specific Instructions forWithholding Agents
- Rounding Offto Whole Dollars
- AMENDED Boxat Top of Form
- PRO-RATA BASIS REPORTING Box
- Box 1, Income Code
- Box 2, Gross Income
- Box 3, Withholding Allowances
- Box 4, Net Income
- Box 5, Tax Rate
- Box 6, Exemption Code
- Boxes 7 Through 9, Federal Tax Withheld
- Box 10, Amount Repaidto Recipient
- Box 11, Withholding Agent's Employer Identification Number (EIN)
- Box 12, Withholding Agent's Nameand Address
- Box 13, Recipient'sName, Recipient Code,and Address
- Box 14, Recipient's U.S. Taxpayer Identification Number (TIN)
- Box 15, Recipient's Foreign TaxIdentifying Number
- Box 16, Recipient's Country Code
- Boxes 17 Through 20, NQI's/Flow-Through Entity's Name, Country Code, Address, and TIN
- Box 21, Payer's Name and Taxpayer Identification Number (TIN)
- Box 22, Recipient's Account Number
- Boxes 23 Through 25, State Income Tax Withheld and Related Information
- Amended Returns
- Instructions for Form 1042-S - Notices
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