Form 1042-T - Annual Summary and Transmittal of Forms 1042-S

Sep 19, 2026

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Form 1042-T provides an annual summary and transmittal for paper Forms 1042-S, reporting foreign person U.S.-source income subject to withholding. The form collects withholding agent identifying information, Ch. 4 and Ch. 3 status codes, and totals related to the paper Forms 1042-S being transmitted. It includes instructions on submitting original versus amended forms, pro-rata checks, when amendments are required, electronic filing thresholds, and where and when to file (Ogden Service Center by March 15, 2016).

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Purpose of Form

Electronic Filing Requirement

Filing Forms 1042 and 1042-S

When an Amended Form 1042 Is Required

Where and When to File

Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information as a courtesy. Do not file draft forms. Also, do not rely on draft instructions and publications for filing. We generally do not release drafts of forms until we believe we have incorporated all changes. However, unexpected issues sometimes arise, or legislation is passed, necessitating a change to a draft form. In addition, forms generally are subject to OMB approval before they can be officially released. Drafts of instructions and publications usually have at least some changes before being officially released. Early releases of draft forms and instructions are at [IRS.gov/draftforms](IRS.gov/draftforms). Please note [that drafts may remain on IRS.gov](that drafts may remain on IRS.gov) even after the final release is posted at [IRS.gov/downloadforms](IRS.gov/downloadforms), and thus may not be removed until thereis a new draft for the subsequent revision. All information about all revisions of all forms, instructions, and publications is at [IRS.gov/formspubs](IRS.gov/formspubs). Almost every form and publication also has its own easily accessible [information page on IRS.gov. For](information page on IRS.gov. For) example, the Form 1040 page is at [IRS.gov/form1040](IRS.gov/form1040) ; the Form W-2 page is at [IRS.gov/w2](IRS.gov/w2) ; the Publication 17 page is at [IRS.gov/pub17](IRS.gov/pub17) ; the Form W-4 page is at [IRS.gov/w4](IRS.gov/w4) ; the Form 8863 page is at [IRS.gov/form8863](IRS.gov/form8863) ; and the Schedule A (Form 1040) page is at [IRS.gov/schedulea](IRS.gov/schedulea. If )[. If ](IRS.gov/schedulea. If )typing in the links above instead of clicking on them: type the link into the address bar of your browser, not in a Search box; the text after the slash must be lowercase; and your browser may require the link to begin with “www.”. Note that these are shortcut links that will automatically go to the actual link for the page. If you wish, you can submit comments about draft or final forms, instructions, or publications on the Comment on Tax Forms and Publications [page on IRS.gov. We](page on IRS.gov. We) cannot respond to all comments due to the high volume we receive, but we will carefully consider each one. Please note that we may not be able to consider many suggestions until the subsequent revision of the product. DO NOT STAPLE | Form 1042-T
Department of the Treasury Internal Revenue Service | | Annual Summary and Transmittal of Forms 1042-S | | | | OMB No. 1545-0096 | | --- | --- | --- | --- | --- | --- | --- | | | | | | | | 2015 | | Name of withholding agent | | | | 1) Ch. 4 Status Code
2) Ch. 3 Status Code | Employer identification number | | | | | | | | | | | Number, street, and room or suite no. | | | | | | | | City or town, state or province, country, and ZIP or foreign postal code | | | | | | | | 1a
b
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b | Number of paper FJorms 104u2-S attaclhe~~y~~d ▶ ~~ ~~~~ 1 ~~, 2015
Type of paper Forms 1042-S attached (check only one box): Original Amended
Also check here if pro-rata (see instructions) ▶
Total gross income reported on all paper Forms 1042-S (box 2) attached . . . . . . . . . $
TTToootttaaa fffeeeddderaleraera tttDaaaxxx wwwttthhhhhheeedddOouunnneellrrpccpaaeppFeerroN34rms 1042-OS.attachedT: . .. .. .. ~~F~~$$ ~~ ILE~~ | | | | | | DRAFT AS OF 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 below. If this is your FINAL return, enter an “X” here (see instructions) ▶ Please return this entire page to the Internal Revenue Service. Sign Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the bes

FAQs

What is the purpose of Form 1042-T?

Form 1042-T transmits paper Forms 1042-S to the Internal Revenue Service. It is used to submit each type of Form 1042-S (per the line 1a instructions).

When must Forms 1042-S be filed electronically instead of using Form 1042-T?

If filing 250 or more Forms 1042-S, electronic submission is required. If you submit Forms 1042-S electronically, you must not use Form 1042-T.

When is an amended Form 1042 required?

If you already filed a Form 1042 for 2015 and an attached Form 1042-S changes the gross income or tax withheld information previously reported, you must file an amended Form 1042.

Sep 19, 2026

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