A Guide for Filing IRS Forms 1042 and 1042-S
Windstar Publishing's guide explains the procedures that payers must follow to deposit withholding taxes and report the income and withheld taxes on payments to foreign nationals working in the U.S.

Included are relevant forms and an explanation of how to use the IRS' FIRE System for electronic reporting.
  • When to file Forms 1042, 1042-S, and 1042-T
  • How to request an extension
  • What penalties are assessed for failure to file or late filing
  • Who must file magnetically or electronically
  • Procedures for deposits and for reimbursing overwithheld taxes to payees
Softcover, perfect-bound
Publication Policies

Please click  to read policies for transfers, substitutions, cancellations, and refunds.

Please allow 14 to 21 business days from the time you place your order for processing and shipping. Delivery times are not guaranteed and the actual delivey time will depend on product availability.

Expedited shipments are processed the next business day.

* The Table of Contents requires Adobe Reader to view.
If you do not have Adobe Reader, click the graphic below to get it:
Members who purchased this item also purchased
One Year Dues Renewal
$219.00 (member price)
Individual Knowledge Assessment Calculator Quan 1-10
$29.95 (member price)
One Year PayState Update Subscription
$229.00 (member price)
2015-The Payroll Source
$289.95 (member price)
Text Size: S | M | L
© Copyright 2016, American Payroll Association
San Antonio, TX
Las Vegas, NV
New York, NY
Washington, DC
American Payroll Association
660 North Main Avenue, Suite 100, San Antonio, TX 78205
P: 210-226-4600 | F: 210-226-4027
Website Design by Avatar New York