Irs form 1042-s instructions 2018

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1042-S. 2018. AMENDMENT NO. UNIQUE FORM IDENTIFIER. Foreign Person's U.S. Source Income Subject to Withholding. Go to irs.gov/Form1042S for instructionsForm 1042-S is used to report amounts paid to foreign persons (including persons presumed to be foreign) who are subject to income tax withholding. to reporting on Form 1042-S, from each withholding agent. 515 for a detailed explanation of the income codes: irs.gov/pub/irs-pdf/p515.pdf The IRS Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding (PDF) reports amounts paid to foreign persons (including persons presumed to