Forms 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding," for tax year 2024 are now due this Thursday, April 17.
The extended deadline applies to those who timely requested an automatic 30-day extension to file. An additional 30-day extension is not automatic and must be submitted on
The automatic extension for filing does not extend the time for providing the 1042-S to the recipients.
The Internal Revenue Service asked filers to use only:
- Income, status, exemption and limitation of benefits codes in the
Instructions for Form 1042-S . (Appendix A has income codes; Appendix B has exemption, status and limitation of benefits codes); and, - Country codes provided in the
foreign country code listing for Modernized e-File and not International Organization for Standardization country codes or similar lists.
The Form 1042-S Data Integrity Tool is no longer available to identify errors before filing the 1042-S.
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