1042-T

Annual Summary and Transmittal of Forms 1042-S

Agency
IRS
Revision
2025
Fillable fields
19
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 1042-T online
Page 1 of form 1042-T

Form 1042-T: Annual Summary and Transmittal of Forms 1042-S

Form 1042-T, Annual Summary and Transmittal of Forms 1042-S, is the cover sheet a withholding agent uses to transmit paper Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, to the Internal Revenue Service. It summarizes the paper Forms 1042-S sent with it: how many are attached, the total gross income they report and the total federal tax withheld.

The instructions say to use a separate Form 1042-T for each type of Form 1042-S, so a chapter 4 batch and a chapter 3 batch never share one transmittal. The form also says not to use Form 1042-T when Forms 1042-S are submitted electronically, and that using it does not affect the obligation to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

This page hosts the 2025 form, with its instructions on page 2. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 1042-T

Withholding agent information

Name, address, employer identification number, and the chapter 4 and chapter 3 status codes of the withholding agent.

Line 1: type of paper Forms 1042-S attached

Line 1a chapter 4 or chapter 3, line 1b original or amended, line 1c pro rata, line 1d the number of paper Forms 1042-S attached, and the line 1e and 1f checkboxes.

Line 2: total gross income

The total gross income reported in box 2 of all the paper Forms 1042-S attached.

Line 3: total federal tax withheld

Line 3a for tax withheld under chapter 4 and line 3b for tax withheld under chapter 3.

Final return box and signature

A box to mark the final return, then the signature under penalties of perjury, title, date and daytime phone number.

How to fill out Form 1042-T

  1. 1

    Top of the form

    Enter the withholding agent's name, address, EIN and status codes. The instructions say these are the same as on Forms 1042 and 1042-S, and that both a chapter 4 and a chapter 3 status code are entered regardless of the type of payment.

  2. 2

    Lines 1a to 1d

    Enter 4 or 3 on line 1a to match the attached Forms 1042-S, check Original or Amended (not both), check line 1c for pro rata Forms 1042-S, and enter how many paper Forms 1042-S are attached.

  3. 3

    Lines 1e and 1f

    Check line 1e only for a partnership reporting subsequent-year withholding. The instructions say line 1f is checked only by a QI, WP or WT reducing an amount it reported in a withholding rate pool by amounts reported to specific recipients.

  4. 4

    Line 2

    Add the gross income amounts in box 2 of the Forms 1042-S sent with this Form 1042-T and enter the total.

  5. 5

    Line 3

    Enter the total of boxes 10 and 11 from all the attached Forms 1042-S. Complete line 3a if line 1a says chapter 4, or line 3b if it says chapter 3, but not both.

  6. 6

    Final box and signature

    Enter an X in the FINAL return box if no more Forms 1042-S, including amended ones, will be filed for 2025, on paper or electronically. Then sign, add your title, date and daytime phone number.

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Where to send it, deadline and batches

Where to send

File Form 1042-T and Copy A of the paper Forms 1042-S with the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.

Deadline

The 2025 form gives the due date as March 16, 2026.

How to mail

Send the forms in a flat mailing, not folded. The top of the form says DO NOT STAPLE, and it asks for the entire page to be returned to the IRS.

One transmittal per type

The instructions list 16 types, such as chapter 3, original, pro rata. Each type of Form 1042-S is transmitted with its own Form 1042-T.

Before or after Form 1042

If Form 1042 for 2025 has not been filed yet, more than one Form 1042-T may be sent before it. Amended Forms 1042-S may be submitted even when they change amounts sent earlier.

Time to complete

The Paperwork Reduction Act Notice gives an estimated average time of 12 minutes.

Related forms

Who fills out Form 1042-T?

  • Withholding agents filing paper Forms 1042-S

    Any withholding agent sending Copy A of paper Forms 1042-S to the IRS uses one Form 1042-T for each type of Form 1042-S. The instructions point to the Instructions for Form 1042 for the definition of withholding agent.

  • Partnerships reporting subsequent-year withholding

    A partnership reporting withholding that occurred in the following year on a foreign partner's share of undistributed income for the prior year checks line 1e. The attached Forms 1042-S should have box 7c checked.

  • Qualified intermediaries and withholding foreign partnerships or trusts

    A Qualified Intermediary, Withholding Foreign Partnership or Withholding Foreign Trust that is revising its pooled reporting to report to a specific recipient checks line 1f.

  • Agents that already filed Form 1042

    If a Form 1042 for 2025 was already filed and an attached Form 1042-S changes the gross income or tax withheld shown on it, the form says an amended Form 1042 is filed as well.

  • Not for electronic filers

    The form says not to use Form 1042-T if Forms 1042-S are submitted electronically. The Instructions for Form 1042-S cover the electronic filing requirements.

The withholding agent named at the top of the form completes and signs it, and sends it to the IRS with the paper Forms 1042-S it covers. The form asks for the entire page to be returned to the Internal Revenue Service.

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Questions about Form 1042-T

Is Form 1042-T the same as Form 1042?

No. Form 1042-T only transmits paper Forms 1042-S. The form says using it does not affect the obligation to file Form 1042, the annual withholding tax return.

Can one Form 1042-T cover chapter 3 and chapter 4 Forms 1042-S?

No. The instructions say withholding agents are not permitted to file a single Form 1042-T to transmit both chapter 4 and chapter 3 amounts. Each type of Form 1042-S gets its own Form 1042-T.

Is Form 1042-T needed when Forms 1042-S are filed electronically?

No. The form says not to use Form 1042-T if Forms 1042-S are submitted electronically.

When and where is the 2025 Form 1042-T filed?

With the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409, by March 16, 2026, together with Copy A of the paper Forms 1042-S.

Which boxes of Form 1042-S feed lines 2 and 3?

Line 2 is the total of box 2, gross income. Line 3 is the total of boxes 10 and 11, federal tax withheld, entered on line 3a or 3b depending on the chapter.

What does the FINAL return box mean?

The instructions say to enter an X if no additional Forms 1042-S, including amended ones, will be filed for the 2025 year, on paper or electronically.