Reminder: New Address For Form 1042 Filers
Form 1042 is used to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
Form 1042-S is used to report a foreign person's U.S. source income, except income required to be reported on Form W-2. Income reported on this return (if not reported on Form W-2) includes salaries, interest, dividends, premiums, pensions, scholarships, grants, tax withheld under a central withholding agreement, or other income, unless exempt under the Internal Revenue Code or a treaty. Form 1042-T is the transmittal form used for submissions of Forms 1042-S on paper.
The above forms must be filed by March 15, 2007.