Statements (37)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
nonresident aliens
foreign corporations foreign partnerships foreign estates foreign trusts |
| gptkbp:contains |
recipient information
gross income income code tax withheld withholding agent information withholding allowance |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:filingDeadline |
March 15
|
| gptkbp:filingMethod |
gptkb:newspaper
electronic |
| gptkbp:firstIssueDate |
1950s
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 1042-S
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:relatedTo |
gptkb:Form_1042
gptkb:Form_1042-T |
| gptkbp:requires |
compensation for dependent personal services
compensation for independent personal services dividends paid to foreign persons fellowship income to nonresidents interest paid to foreign persons other fixed or determinable annual or periodical income royalties paid to foreign persons scholarship income to nonresidents withholding agents |
| gptkbp:usedFor |
reporting U.S. source income paid to foreign persons
reporting amounts subject to withholding reporting tax withheld |
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1042-s
|
| gptkbp:bfsParent |
gptkb:Form_1040-NR
|
| gptkbp:bfsLayer |
6
|