Line Header: Name, address, EIN, chapter 4 and chapter 3 status codesMust match what you enter on Forms 1042 and 1042-S. Both a chapter 4 and a chapter 3 withholding agent status code are required, whatever the type of payment. Status codes are listed in the Instructions for Form 1042-S.Click to open the row in the table belowLine 1: Type of paper Forms 1042-S attachedA separate Form 1042-T is required for each type of paper Form 1042-S you transmit.Click to open the row in the table belowLine 1a: Chapter 4 or chapter 3 (enter 4 or 3)Choose only one. The chapter must match all attached Forms 1042-S. “Withholding agents are not permitted to file a single Form 1042-T to transmit both chapter 4 and chapter 3 amounts.”Click to open the row in the table belowLine 1b: Original or AmendedCheck one box, not both. Amended Forms 1042-S go on their own 1042-T.Click to open the row in the table belowLine 1c: Pro rataCheck if the attached Forms 1042-S are pro rata forms, as described in the Instructions for Form 1042-S.Click to open the row in the table belowLine 1d: Number of paper Forms 1042-S attachedCount of the Copy A forms in this package.Click to open the row in the table belowLine 1e: Partnership subsequent-year withholdingCheck if you are a partnership reporting withholding that occurred in the subsequent year on a foreign partner's share of undistributed income for the prior year. The attached 1042-S should have box 7c checked.Click to open the row in the table belowLine 1f: QI, WP or WT revising pool reportingCheck only if a QI, WP or WT first reported an amount in a withholding rate pool and is now reducing it by amounts reported to specific recipients under the QI Agreement (Rev. Proc. 2022-43) or the WP/WT Agreement (Rev. Proc. 2017-21).Click to open the row in the table belowLine 2: Total gross incomeTotal of box 2 on all paper Forms 1042-S attached.Click to open the row in the table belowLine 3a: Total federal tax withheld under chapter 4Total of boxes 10 and 11 on the attached forms. Complete only if line 1a shows chapter 4.Click to open the row in the table belowLine 3b: Total federal tax withheld under chapter 3Total of boxes 10 and 11 on the attached forms. Complete only if line 1a shows chapter 3. Never complete both 3a and 3b.Click to open the row in the table belowLine Final: Final return boxEnter an X if you will not file any more Forms 1042-S for the 2026 tax year, including amended forms, on paper or electronically.Click to open the row in the table belowLine Sign: Signature, title, date and daytime phoneSigned under penalties of perjury. Return the entire page to the IRS.Click to open the row in the table belowHover over a line for what goes on it; click to open its row in the table below. On a touch screen, tap the line to jump to the row.
Who files Form 1042-T
A withholding agent that files Forms 1042-S on paper uses Form 1042-T to send them. The Form 1042-S instructions say: “You must use Form 1042-T to transmit paper Forms 1042-S.” Only Copy A goes with the transmittal: “Attach only Copy A to Form 1042-T.”
Paper is not an option for most filers. Forms 1042-S must be e-filed by a person required to file 10 or more information returns during the year, by a partnership with more than 100 partners, and by any financial institution, U.S. or foreign, regardless of the number of returns. The form itself is direct: “Do not use Form 1042-T if you submit Forms 1042-S electronically.” A filer that needs a waiver from e-filing submits Form 8508 at least 45 days before the due date.
The transmittal does not replace the annual return. “Use of this form to transmit paper Forms 1042-S does not affect your obligation to file Form 1042”, so a paper filer still files Form 1042. Before filing Form 1042, you may send more than one 1042-T. If Form 1042 is already filed and an attached 1042-S changes the gross income or tax withheld reported on line 62c or 63e of that return, you must file an amended Form 1042.
Line by line
| Line | What it is | Notes |
|---|---|---|
| Header | Name, address, EIN, chapter 4 and chapter 3 status codes | Must match what you enter on Forms 1042 and 1042-S. Both a chapter 4 and a chapter 3 withholding agent status code are required, whatever the type of payment. Status codes are listed in the Instructions for Form 1042-S. |
| 1 | Type of paper Forms 1042-S attached | A separate Form 1042-T is required for each type of paper Form 1042-S you transmit. |
| 1a | Chapter 4 or chapter 3 (enter 4 or 3) | Choose only one. The chapter must match all attached Forms 1042-S. “Withholding agents are not permitted to file a single Form 1042-T to transmit both chapter 4 and chapter 3 amounts.” |
| 1b | Original or Amended | CheckboxNot both. Amended Forms 1042-S go on their own 1042-T. |
| 1c | Pro rata | CheckboxCheck if the attached Forms 1042-S are pro rata forms, as described in the Instructions for Form 1042-S. |
| 1d | Number of paper Forms 1042-S attached | Count of the Copy A forms in this package. |
| 1e | Partnership subsequent-year withholding | CheckboxCheck if you are a partnership reporting withholding that occurred in the subsequent year on a foreign partner's share of undistributed income for the prior year. The attached 1042-S should have box 7c checked. |
| 1f | QI, WP or WT revising pool reporting | CheckboxCheck only if a QI, WP or WT first reported an amount in a withholding rate pool and is now reducing it by amounts reported to specific recipients under the QI Agreement (Rev. Proc. 2022-43) or the WP/WT Agreement (Rev. Proc. 2017-21). |
| 2 | Total gross income | CalculatedTotal of box 2 on all paper Forms 1042-S attached. |
| 3a | Total federal tax withheld under chapter 4 | Total of boxes 10 and 11 on the attached forms. Complete only if line 1a shows chapter 4. |
| 3b | Total federal tax withheld under chapter 3 | Total of boxes 10 and 11 on the attached forms. Complete only if line 1a shows chapter 3. Never complete both 3a and 3b. |
| Final | Final return box | Enter an X if you will not file any more Forms 1042-S for the 2026 tax year, including amended forms, on paper or electronically. |
| Sign | Signature, title, date and daytime phone | Signed under penalties of perjury. Return the entire page to the IRS. |
Due dates
| What | Due | Notes |
|---|---|---|
| Form 1042-T with paper 2026 Forms 1042-S | March 15, 2027 | Mail to the Ogden Service Center with Copy A. Mail the forms flat; do not fold or staple. |
| Recipient copies of 2026 Forms 1042-S | March 15, 2027 | Copies B, C and D go to the recipient. Form 15397 can request one 30-day extension to furnish them. |
| Extension for Forms 1042-S | By March 15, 2027 | Form 8809 gives an automatic 30-day extension to file Forms 1042-S. The Form 1042-T instructions do not describe a separate extension for the transmittal. |
| E-file hardship waiver | At least 45 days before the due date | Submit Form 8508. Without a waiver, a required e-filer cannot use paper and Form 1042-T. |
| Form 1042 for 2026 | March 15, 2027 | Filed separately. See the Form 1042 page. |
| Amended Forms 1042-S | As soon as possible after you find the error | Paper amendments go on their own Form 1042-T with box 1b marked Amended. |
Penalties
Form 1042-T has no penalty of its own. The penalties sit on the Forms 1042-S it carries. For 2026 forms filed in 2027, failing to file a correct Form 1042-S when due is $60 per form if corrected within 30 days, $130 per form if corrected after 30 days but by August 1, and $340 per form after August 1 or if never corrected. Intentional disregard raises the penalty to the greater of $690 or 10% of the total amount of items required to be reported, with no maximum.
A separate penalty of up to $340 per form applies for failing to furnish a correct Form 1042-S to the recipient. A filer required to e-file that files on paper without an approved waiver may be penalized unless it shows reasonable cause.
Corrections
To correct a paper Form 1042-S already filed with the IRS, prepare a paper Form 1042-S with all the correct information, mark the Amended box and enter the amendment number, then file it with a Form 1042-T that has Amended checked on line 1b. Amended forms of each chapter and type travel on their own transmittal.
If the amended Form 1042-S changes the gross income or tax withheld already reported on line 62c or 63e of a filed Form 1042, you must also file an amended Form 1042. A filer required to e-file its original Forms 1042-S must also e-file its amended forms, so it never uses Form 1042-T for corrections.
Where it goes wrong
- Mixing types in one package. “Each type must be transmitted with a separate Form 1042-T.” Chapter 3 and chapter 4 forms, originals and amendments, pro rata and non-pro rata, and partnership subsequent-year forms all go on separate transmittals.
- Filling in both 3a and 3b. Complete only the line that matches the chapter entered on line 1a.
- Header that does not match. The name, address, EIN and both status codes must be the same as on Forms 1042 and 1042-S. Leaving out the chapter 3 or chapter 4 status code is an error even if only one chapter applies to the payments.
- Sending paper when e-filing is required. Financial institutions and filers of 10 or more information returns must e-file Forms 1042-S. If you e-file, do not also file the same returns on paper; the Form 1042-S instructions warn that duplicate filing may cause penalty notices.
- Folding or stapling. “Mail the forms flat. Do NOT fold forms.” The top of the form also says do not staple.
- Treating the 1042-T as the annual return. Form 1042 is still due. Amended 1042-S forms that change line 62c or 63e also require an amended Form 1042.
Questions people ask about Form 1042-T
Do we need Form 1042-T if we e-file our Forms 1042-S?
No. Form 1042-T is only for paper Forms 1042-S. Electronic filers do not use it, but they still file Form 1042.
We have chapter 3 and chapter 4 forms. Can they go on one transmittal?
No. Line 1a takes either 4 or 3, and the chapter must match every attached form. Send a separate Form 1042-T for each chapter and for each other type.
Who can still file Forms 1042-S on paper?
Only a filer below the e-file thresholds: not a financial institution, not a partnership with more than 100 partners, and not required to file 10 or more information returns during the year, or a filer with an approved hardship waiver.
When do we check the Final return box?
When you will not file any more Forms 1042-S for the 2026 tax year, including amended forms, on paper or electronically.
Does the move to IRIS affect Form 1042-T?
IRIS affects electronic filers only. The Form 1042-S instructions say FIRE is expected to be retired on December 31, 2026, and IRIS will then be required to e-file Forms 1042-S. Paper filers still use Form 1042-T.
Other employer, withholding and ACA forms
Payroll and employment tax returns: W-4 · 941 · 941-X · 944 · 943 · 940 · W-2 · W-3 · W-2c · 8027
Withholding returns: 945
Foreign withholding and FATCA returns: 1042 · 8966 · 8804 · 8805 · 8813 · 8288 · 8288-A
Health coverage (ACA) returns: 1095-C · 1094-C · 1095-B · 1094-B
Paper transmittal: 1096
These forms on the comparison table · Information returns (1099 series)
Sources: Form 1042-T (2026, Created 4/14/26, instructions on page 2); Instructions for Form 1042-S (2026).