TaxBandits Knowledge Base

What information is required to file Form 1042-S?

Form 1042-S includes key details about the payment and withholding:

• Withholding Information
• Withholding Agent Information - Name and address of the entity or individual making the payment
• Payer's Information - Name, TIN, and GIIN if different from the withholding agent
• Recipient's Information - Name, TIN, address, and GIIN of the foreign person
• Income Information
• Primary Withholding Agent Information - Name and EIN of the entity or person responsible for withholding and remitting payments.
• Intermediary or Flow-Through Entity Information 
• State Withholding Information