IRS Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding

Audience: Foreign National Employees

What is a 1042-S?

A non-citizen is, in most cases, subject to U.S. tax on income from U.S. sources. Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, is used to report amounts paid to foreign persons (including those presumed to be foreign) by a United States based institution or business. This applies to non-resident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts that are subject to income tax withholding.

How do I get a copy of my 1042-S?

Your 1042S is available through Sprintax. If you received a 1042S, you will be notified in early March via email with login instructions.

What do I need to do if I receive a 1042-S?

• Any Foreign National who received a W-2 and/or a 1042-S is required to file a Federal and State tax return (regardless of any Tax Treaties).  International employees may receive a 1042S instead of/in addition to a W-2.
• The International Center provides access to a tax preparation software called Sprintax to assist you in your tax filings. (https://icenter.tufts.edu/practical-matters/us-income-taxes/tax-filing/) 

Tufts cannot provide advice or assistance in completing tax forms.