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

• Income, tax and withholding (boxes 1 to 11)
• Withholding agent (12a to 12m)
• Recipient (13a to 13p)
• Primary withholding agent (14a, 14b)
• Intermediary or flow-through entity (15 to 15m)
• Payer (16a to 16e)
• State (17a to 17c)

Box 1: Income codeWhat goes hereThe two-digit income code from Appendix A for the type of income. Use the most specific code that fits.Watch forOne income type per form: a second type paid to the same recipient needs its own Form 1042-S. Bank deposit interest is code 29, not 01. Code 23 (other income) is only for income no other code covers. Codes 59, 60 and 61 are optional for 2026.Click to open the row in the box tableBox 2: Gross incomeWhat goes hereThe gross amount of this income type paid to or for the recipient in the calendar year, in whole U.S. dollars, including any tax withheld.ThresholdReportable amounts go on the form even when nothing was withheld because of a treaty or Code exception, or the tax withheld was repaid.Watch forReport the whole corporate distribution even if you reduced withholding for a nontaxable or capital gain part, and the whole payment when its source or taxable amount was unknown at payment.Click to open the row in the box tableBox 3: Chapter indicatorWhat goes here"3" or "4", never both: whether the tax in boxes 7 to 9 was withheld (or paid by you) under chapter 3 or chapter 4.Watch forNo withholding at all: enter "3". Section 5000C tax and backup withholding under the presumption rules also take "3". For a U.S. payee, enter "3" and leave boxes 3a and 3b blank.Click to open the row in the box tableBox 13i: Recipient's U.S. TINWhat goes hereThe recipient's U.S. TIN. Required for ECI, most treaty claims (unless an FTIN is given in box 13m), QIs, WPs, WTs, 501(c) organizations, independent personal services exemptions and other listed cases.Watch forInclude any TIN you know even when not required; a recipient needs one to claim credit or a refund. You may truncate it on Copies B, C and D, never on Copy A.Click to open the row in the box tableBox 13j: Ch. 3 status codeWhat goes hereThe recipient's chapter 3 status code from Appendix B.Watch forArtists and athletes (income codes 42, 43) take 22, not 16 or 15. Use 21 (unknown) only without documentation, never just because you cannot tell individual from corporation. Paying an NQI or flow-through, in most cases use the code of the person behind it.Click to open the row in the box tableBox 3a: Exemption codeWhat goes hereThe chapter 3 exemption code from Appendix B. New for 2026: it is required whenever the tax withheld is less than 30%, so 14% scholarship withholding takes code 02.Watch forWithheld at 30% under chapter 3: enter "00". Backup withholding: leave blank. Use 02 only when no other code fits. Treaty code 04 needs a treaty country in box 13b, and ECI (code 01) needs the recipient's U.S. TIN in box 13i.Click to open the row in the box tableBox 4a: Exemption codeWhat goes hereThe chapter 4 exemption code from Appendix B. If box 4b is 00.00, enter the code (13 to 21) that explains why chapter 4 withholding did not apply.Watch forWithheld under chapter 4: enter "00". Use 13 (grandfathered) or 16 (excluded nonfinancial payment) only if no other code applies; 15 when the payee's chapter 4 status exempts it; 21 when nothing else fits, and always with income code 37.Click to open the row in the box tableBox 13k: Ch. 4 status codeWhat goes hereThe recipient's chapter 4 status code from Appendix B.Required whenThe payment is a withholdable payment, or a participating or registered deemed-compliant FFI provides a pool of U.S. payees.Watch forCode 29 (unknown) only with code 21 in box 13j. Codes 15 and 30 only when reporting directly to the recipient.Click to open the row in the box tableBox 3b: Tax rateWhat goes hereThe correct chapter 3 rate for the income in box 2 (or box 6), from the Valid Tax Rate Table, as two digits, a point and two digits: 30.00, 15.00, 04.00, or 00.00 when exempt.Watch forEnter the correct rate even if you withheld at a different one. Two rates on one income type for one recipient means two forms. Section 5000C tax is entered here as 02.00.Click to open the row in the box tableBox 4b: Tax rateWhat goes hereThe chapter 4 rate: 30.00 for a payment subject to chapter 4 withholding, otherwise 00.00 with an exemption code in box 4a.Watch forA designated withholding agent under a central withholding agreement (income code 43) enters a rate in box 3b and chapter 4 exemption code 16 in box 4a.Click to open the row in the box tableBox 13l: Recipient's GIINWhat goes hereThe recipient's GIIN, when you must collect one to document the payee under chapter 4.Watch forPaying a disregarded entity or branch identified in Part II of Form W-8BEN-E, report that entity's or branch's GIIN.Click to open the row in the box tableBox 13m: Recipient's FTINWhat goes hereThe recipient's tax ID number in its country of residence (FTIN).Required whenA treaty claim comes without a U.S. TIN, or you are a financial institution paying on an account at a U.S. office and the FTIN is on the certificate or in your searchable records.Watch forYou may truncate it on Copies B, C and D, never on Copy A.Click to open the row in the box tableBox 5: Withholding allowanceWhat goes hereThe amount exempt from withholding under a valid treaty claim that exempts income up to a specific amount.Required whenOnly for income codes 16, 17, 18, 19, 20 or 42 with such a treaty claim.Watch forNever use it for a personal exemption. Under a central withholding agreement, leave it blank and report the gross in box 2.Click to open the row in the box tableBox 6: Net incomeWhat goes hereNet income, completed only when you entered an amount in box 5.Watch forLeave it blank in every other case. The tax rate in box 3b or 4b applies to box 2 or box 6, as appropriate.Click to open the row in the box tableBox 7a: Federal tax withheldWhat goes hereThe total U.S. federal tax you actually withheld under chapter 3 or 4. If none, enter "-0-".Watch forRequired on every form, even when no tax was deposited. Overwithholding you repaid during 2026 under the reimbursement or set-off procedure reduces this box; repayments in 2027 go in box 9.Click to open the row in the box tableBox 13n: LOB codeWhat goes hereThe Appendix B limitation on benefits (LOB) code, when an entity beneficial owner claims a treaty rate and its documentation shows the LOB article it qualifies under.Watch forA QI, WP or WT reporting a chapter 3 pool at a treaty rate leaves it blank. Form W-8BEN-E instructions describe each code.Click to open the row in the box tableBox 13o: Recipient's account numberWhat goes hereThe recipient's account number.Required whenYou are a financial institution paying your direct account holder on an account at your U.S. office or branch. Not required for payments through an NQI or flow-through entity.Watch forThe same income type paid to several accounts of one owner needs a separate form for each account.Click to open the row in the box tableBox 7b: Check if federal tax withheldCheck it whenYou withheld tax during the year but were not required to deposit it because you applied the escrow procedure (Treas. Reg. 1.1471-2(a)(5)(ii) or 1.1441-3(d)).Watch forEscrow payments go on separate forms. Do not check it for a dormant account where chapter 3 tax was withheld and deposited; report that under chapter 3.Click to open the row in the box tableBox 13p: Recipient's date of birthWhat goes hereThe recipient's date of birth as YYYYMMDD (20001205 for December 5, 2000).Required whenYou are a financial institution paying on an account at a U.S. office or branch, the recipient is an individual, and the date is in the documentation or your files.Click to open the row in the box tableBox 7c: Check if withholding occurredCheck it whenYou are a partnership withholding after March 15, 2027 on a foreign partner's share of 2026 income and you designate the deposit as made for 2026.Watch forThose forms are due September 15, 2027. Check it also for a late allocation to a foreign partner for 2026 when no withholding is required.Click to open the row in the box tableBox 7d: Check if you are a qualified intermediaryCheck it whenYou are a QI, WP or WT that reported an amount in a withholding rate pool and are now revising it to report to a specific recipient.Watch forCheck it on both the new form to the recipient and the amended pool form. If Form 1042 is already filed, amend it too.Click to open the row in the box tableBox 14a: Primary withholding agent's nameWhat goes hereIf you are an intermediary or flow-through entity reporting tax another agent withheld (box 8): that primary withholding agent's name.Watch forSeveral agents withheld: name any one. Otherwise leave it blank.Click to open the row in the box tableBox 14b: Primary withholding agent's EINWhat goes hereThe EIN of the primary withholding agent named in box 14a.Watch forComplete it only when box 8 shows tax withheld by another agent.Click to open the row in the box tableBox 15: Pro-rata basis reportingCheck it whenAn NQI using the alternative allocation procedure fails to allocate more than 10% of a pool payment to specific recipients. You then file a form for each recipient on a pro-rata basis, each with box 15 checked.Watch forIf 10% or less is unallocated, report that part to "unknown recipient" and check box 15 on no form.Click to open the row in the box tableBox 8: Tax withheld by other agentsWhat goes hereTax actually withheld by another withholding agent on income you are reporting.Watch forYou may not claim credit here for prior withholding on substitute dividends paid in a series of stock loans or repos. Name the agent that withheld in boxes 14a and 14b.Click to open the row in the box tableBox 9: Overwithheld tax repaidWhat goes hereOverwithheld tax you repaid to the recipient during 2027 under the reimbursement or set-off procedure, shown in parentheses.Watch forRepaid during 2026: leave box 9 blank and reduce box 7a. An intermediary or flow-through entity generally uses it only as a QI with primary withholding responsibility, a WP or a WT.Click to open the row in the box tableBox 10: Total withholding creditWhat goes hereThe total withholding credit: box 7a plus box 8 plus box 9 (a negative figure). For example, $600 + $120 + ($50) = $670.Watch forRequired on every form, even when no tax was deposited. Never include box 11.Click to open the row in the box tableBox 15a: Intermediary or flow-throughWhat goes hereThe EIN, if any, of the intermediary or flow-through entity, when provided or required to be collected.Watch forBoxes 15a to 15m are for payments whose documentation came with that entity's Form W-8IMY. An intermediary filing for itself leaves them blank unless paying another intermediary.Click to open the row in the box tableBox 15b: Ch. 3 status codeWhat goes hereThe intermediary or flow-through entity's chapter 3 status code from Appendix B.Click to open the row in the box tableBox 15c: Ch. 4 status codeWhat goes hereThe intermediary or flow-through entity's chapter 4 status code from Appendix B.Watch forA U.S. branch not treated as a U.S. person that applies Treas. Reg. 1.1471-4(d)(2)(iii)(C) takes code 18.Click to open the row in the box tableBox 11: Tax paid by withholding agentWhat goes hereTax you paid from your own funds rather than withholding it from the payment to the recipient.Watch forDo not include it in box 10.Click to open the row in the box tableBox 15d: Intermediary or flow-through entity's nameWhat goes hereThe name of the intermediary or flow-through entity whose Form W-8IMY the recipient's Form W-8 or other documentation was (or should have been) submitted with.Watch forRequired when an unknown recipient's payment came through an intermediary that gave you no documentation.Click to open the row in the box tableBox 12a: Withholding agent's EINWhat goes hereYour EIN. A QI, WP or WT filing in that capacity enters its QI-EIN, WP-EIN or WT-EIN.Watch forNever truncated, on any copy. If you file without an EIN, file amended forms when you receive it.Click to open the row in the box tableBox 12b: Ch. 3 status codeWhat goes hereYour chapter 3 status code from Appendix B, the one that most closely fits: a U.S. financial institution that is a corporation uses 15.Watch forBoth 12b and 12c are required whatever the payment. U.S. government and tax-exempt entities other than 501(c) organizations may use 41; a partnership allocating QDD items uses 40.Click to open the row in the box tableBox 15e: Intermediary or flow-through entity's GIINWhat goes hereThe intermediary or flow-through entity's GIIN, when provided or required. If it completed Part II of Form W-8IMY, use the GIIN given there.Click to open the row in the box tableBox 12c: Ch. 4 status codeWhat goes hereYour chapter 4 status code from Appendix B.Watch forA U.S. financial institution enters 01, except that a foreign branch of one enters 50. Required even when the payment is not a withholdable payment.Click to open the row in the box tableBox 12d: Withholding agent's nameWhat goes hereYour name as the withholding agent.Watch forWhen a paying agent acts for someone else, the payer's own name, TIN and GIIN go in boxes 16a to 16c if different from yours.Click to open the row in the box tableBox 15f: Country codeWhat goes hereThe code from IRS.gov/CountryCodes for the country where the intermediary or flow-through entity is located.Click to open the row in the box tableBox 15g: FTINWhat goes hereThe intermediary or flow-through entity's tax ID number in its country of residence.Watch forOptional.Click to open the row in the box tableBox 12e: Withholding agent's globalWhat goes hereYour GIIN, if any: the one issued to the branch of, or disregarded entity owned by, the participating FFI or registered deemed-compliant FFI making the payment.Click to open the row in the box tableBox 15h: Address (number and street)What goes hereIntermediary's address: number and street.Watch forGive the address of the intermediary or flow-through entity whose Form W-8IMY the recipient's documentation came with.Click to open the row in the box tableBox 12f: Country codeWhat goes hereThe code from IRS.gov/CountryCodes for the country where you are resident under its tax laws.Watch forA U.S. person or a foreign branch of a U.S. person enters "US". Use "OC" only when your country is not on the list.Click to open the row in the box tableBox 12g: FTINWhat goes hereYour foreign tax identification number, if you have one.Click to open the row in the box tableBox 15i: Room or suite no.What goes hereIntermediary's address: room or suite number.Watch forGive the address of the intermediary or flow-through entity whose Form W-8IMY the recipient's documentation came with.Click to open the row in the box tableBox 15j: City or townWhat goes hereIntermediary's address: city or town.Watch forGive the address of the intermediary or flow-through entity whose Form W-8IMY the recipient's documentation came with.Click to open the row in the box tableBox 12h: Address (number and street)What goes hereWithholding agent's address: number and street.Watch forUse a P.O. box only if the post office does not deliver to your street address. Statements to individuals for U.S. source deposit interest must also show a contact telephone number.Click to open the row in the box tableBox 15k: State or provinceWhat goes hereIntermediary's address: state or province.Watch forGive the address of the intermediary or flow-through entity whose Form W-8IMY the recipient's documentation came with.Click to open the row in the box tableBox 15l: CountryWhat goes hereIntermediary's address: country.Watch forGive the address of the intermediary or flow-through entity whose Form W-8IMY the recipient's documentation came with.Click to open the row in the box tableBox 15m: ZIP or foreign postal codeWhat goes hereIntermediary's address: ZIP or foreign postal code.Watch forGive the address of the intermediary or flow-through entity whose Form W-8IMY the recipient's documentation came with.Click to open the row in the box tableBox 12i: Room or suite no.What goes hereWithholding agent's address: room or suite number.Watch forUse a P.O. box only if the post office does not deliver to your street address. Statements to individuals for U.S. source deposit interest must also show a contact telephone number.Click to open the row in the box tableBox 12j: City or townWhat goes hereWithholding agent's address: city or town.Watch forUse a P.O. box only if the post office does not deliver to your street address. Statements to individuals for U.S. source deposit interest must also show a contact telephone number.Click to open the row in the box tableBox 16a: Payer's nameWhat goes hereThe payer's name, if different from the withholding agent in box 12d, for example when an authorized agent files.Watch forA nominee withholding on a PTP distribution enters the PTP here, with a separate form for each PTP.Click to open the row in the box tableBox 16b: Payer's TINWhat goes hereThe payer's TIN, if the payer differs from the withholding agent.Watch forFor a PTP, a nominee enters its EIN only if your records or a qualified notice show it.Click to open the row in the box tableBox 12k: State or provinceWhat goes hereWithholding agent's address: state or province.Watch forUse a P.O. box only if the post office does not deliver to your street address. Statements to individuals for U.S. source deposit interest must also show a contact telephone number.Click to open the row in the box tableBox 12l: CountryWhat goes hereWithholding agent's address: country.Watch forUse a P.O. box only if the post office does not deliver to your street address. Statements to individuals for U.S. source deposit interest must also show a contact telephone number.Click to open the row in the box tableBox 12m: ZIP or foreign postal codeWhat goes hereWithholding agent's address: ZIP or foreign postal code.Watch forUse a P.O. box only if the post office does not deliver to your street address. Statements to individuals for U.S. source deposit interest must also show a contact telephone number.Click to open the row in the box tableBox 16c: Payer's GIINWhat goes hereThe payer's GIIN, if the payer differs from the withholding agent and has one.Click to open the row in the box tableBox 16d: Ch. 3 status codeWhat goes hereThe payer's chapter 3 status code from Appendix B.Watch forA transfer agent or paying agent acting for a payer enters the payer's status here, not its own.Click to open the row in the box tableBox 16e: Ch. 4 status codeWhat goes hereThe payer's chapter 4 status code from Appendix B.Watch forA transfer agent or paying agent acting for a payer enters the payer's status here, not its own.Click to open the row in the box tableBox 13a: Recipient's nameWhat goes hereThe recipient's complete name. "Unknown Recipient" when you do not know it; for a QI, WP or WT pool, "Withholding rate pool" or the chapter 4 pool's description.Watch forForeign joint owners: list only one of them. A disregarded entity or branch named in Part II of Form W-8BEN-E goes in parentheses after the recipient's name.Click to open the row in the box tableBox 13b: Recipient's country codeWhat goes hereThe code for the country where the recipient claims residence under that country's tax laws, from IRS.gov/CountryCodes. "US" for a U.S. person.Watch forWith treaty code 04 in box 3a or a treaty rate in box 3b, this must be a treaty country. "OC" only if the country is not listed or for an international organization. Unknown recipient: leave it blank.Click to open the row in the box tableBox 17a: State income tax withheldWhat goes hereState income tax withheld from this payment, if any.Click to open the row in the box tableBox 17b: Payer's state tax no.What goes hereThe payer's state tax number, when state income tax was withheld.Click to open the row in the box tableBox 17c: Name of stateWhat goes hereThe name of the state, when state income tax was withheld.Click to open the row in the box tableBox 13c: Address (number and street)What goes hereRecipient's address: number and street.Watch forIn most cases this must be a foreign address. A U.S. address is allowed only in limited cases, such as scholarship or fellowship grants (income code 16).Click to open the row in the box tableBox 13d: Apt. no.What goes hereRecipient's address: apartment number.Watch forIn most cases this must be a foreign address. A U.S. address is allowed only in limited cases, such as scholarship or fellowship grants (income code 16).Click to open the row in the box tableBox 13e: City or townWhat goes hereRecipient's address: city or town.Watch forIn most cases this must be a foreign address. A U.S. address is allowed only in limited cases, such as scholarship or fellowship grants (income code 16).Click to open the row in the box tableBox 13f: State or provinceWhat goes hereRecipient's address: state or province (the two-letter USPS code for a U.S. state).Watch forIn most cases this must be a foreign address. A U.S. address is allowed only in limited cases, such as scholarship or fellowship grants (income code 16).Click to open the row in the box tableBox 13g: CountryWhat goes hereRecipient's address: country.Watch forIn most cases this must be a foreign address. A U.S. address is allowed only in limited cases, such as scholarship or fellowship grants (income code 16).Click to open the row in the box tableBox 13h: ZIP or foreign postal codeWhat goes hereRecipient's address: ZIP or foreign postal code, following the foreign country's practice.Watch forAn account number does not belong in the address; use box 13o.Click to open the row in the box table

Hover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.

Who must file Form 1042-S

A withholding agent, meaning any U.S. or foreign person that has control, receipt, custody or disposal of U.S.-source income paid to a foreign person, files Form 1042-S for each recipient and each type of income: interest, dividends, royalties, rents, compensation for services performed in the United States, scholarships, gambling winnings and other fixed or determinable annual or periodical (FDAP) income, plus withholdable payments under FATCA. Amounts reported on 1042-S are never also reported on a 1099. Withholding agents required to file 10 or more information returns of any type must e-file 1042-S, and financial institutions must e-file regardless of count.

The payee's status comes from the Form W-8 series (W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, W-8IMY); without one, the presumption rules decide whether the payee is treated as U.S. (Form 1099, backup withholding) or foreign (1042-S, 30%).

Threshold: All amounts, every payment of U.S.-source FDAP income to a foreign person that is reportable under chapter 3 or 4, whether or not tax was withheld; see the form instructions for exceptions.

What is reported, box by box

Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.

Payments that are not reported on Form 1042-S

• Payments to U.S. persons (Form 1099), and foreign-source income paid to foreign persons.
• Payments where a qualified intermediary has assumed primary withholding and reporting.
• Wages of a nonresident alien employee (Form W-2), except treaty-exempt wages and scholarships reported on 1042-S.

Due dates and extensions

An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.

For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.

Withholding and TIN matching

Backup withholding does not apply to payments correctly reported on Form 1042-S; chapter 3 withholding at 30% (or a treaty rate) and chapter 4 withholding replace it, and the tax is deposited and reported on Form 1042, not Form 945. The IRS TIN Matching program does not cover foreign payees. What can go wrong is the classification: a payee with a U.S. address and no W-8 is presumed U.S. and belongs on a 1099 with backup withholding, and a payee presumed foreign who turns out to be a U.S. nonexempt recipient must be moved to a 1099 for the whole year. The foreign vendors guide covers the W-8 forms, treaty claims and the 1042-S.

Name and TIN errors on this form

Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. A mismatch produces a CP2100 line the following autumn and, unless the solicitation record is in order, a 972CG penalty the year after: $340 per return for 2026 forms filed in 2027 that are late or wrong, $690 for intentional disregard, with annual maximums of $4,191,500 ($1,397,000 for small filers) under Rev. Proc. 2025-32. The errors that recur on Form 1042-S:

• U.S. TIN is optional for most payees but required to claim treaty benefits on most income, and for effectively connected income; a foreign TIN and date of birth are required for individuals on W-8BEN in most cases.
• Name as on the W-8. The 1042-S recipient name must match the W-8 exactly; the IRS matches 1042-S filings to Forms 1042 and to recipient claims for refund on Form 1040-NR.
• Unique form identifier. Reuse of an identifier across recipients, or a mismatch between the original and its amendment, is a common rejection.
• Same vendor, both forms. A foreign vendor who becomes a U.S. resident mid-year gets a 1042-S for the foreign period and a 1099 for the rest, under the same name.

The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.

Recipient statements and substitutes

The recipient statement for Form 1042-S need not be a copy of the official form: a substitute may be combined with other account statements or reports, provided every required item is numbered and titled as on the official form, the tax year, form number and form name appear together, the recipient instructions are included, and, for the forms Pub 1099 lists, a telephone number with direct access to someone who can answer questions is shown. Publication 1179 (Rev. Proc. 2026-18) has the specifications; logos, slogans and advertising are not permitted on the statement itself. Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.

Corrections and state copies

A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.

Form 1042-S is not in the Combined Federal/State Filing program, so any state that requires it must receive it directly. Requirements by state are on the state pages.

Questions people ask about Form 1042-S

Other federal forms

1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-G · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-LTC · 1099-MISC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-QA · 1099-R · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · W-2G · 1099-DA · Comparison table

Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Form 1042-S (2026); draft Instructions for Form 1042-S (2027, dated Nov. 6, 2026); Pub 1099 (2026) parts B, S and Guide to Information Returns; Publication 515; IRC 1441IRC 1441Internal Revenue Code, Cornell LII, 1442, 1471 to 1474. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.

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