The IRS is reminding taxpayers that all forms in the 1042 series should now be mailed to Ogden Service Center, P.O. Box 409101, Ogden, UT 84409. These forms had been mailed to Philadelphia, PA in past years. The forms affected include: Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and Form 1042-T, Annual Summary and Transmittal of Forms 1042-S. While the 2006 Forms 1042 and 1042-T instructions include the new Ogden address, the old Philadelphia address is in the Form 1042-S instructions.
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.