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authorization, see Pub. 947, Practice

unless the form displays a valid OMB

Privacy Act and Paperwork Reduction

Before the IRS and Power of Attorney.

control number. Books or records relating

Act Notice. We ask for the information on

to a form or its instructions must be

this form to carry out the Internal Revenue

The authorization automatically expires

retained as long as their contents may

laws of the United States. Sections 1441,

1 year from the due date (without any

become material in the administration of

1442, 1446 (for PTPs), and 1471-1474

extensions) for filing your 2017 Form

any Internal Revenue law. Generally, tax

require withholding agents to report and

1042. If you or your designee desires to

returns and return information are

pay over to the IRS taxes withheld from

terminate the authorization, a written

confidential, as required by section 6103.

certain U.S. source income of foreign

statement conveying your wish to revoke

persons. Form 1042 is used to report the

The time needed to complete and file

the authorization should be submitted to

amount of withholding that must be paid

this form will vary depending on individual

the IRS service center where the return

over. Form 1042-S is used to report the

circumstances. The estimated burden for

was processed.

amount of income and withholding to the

business taxpayers filing this form is

Amended Return

payee. Section 6109 requires you to

approved under OMB control number

provide your identifying number on the

1545-0123. The estimated burden for all

If you have to make changes to your Form

return. Routine uses of this information

other taxpayers who file this form is shown

1042 after you submit it, file an amended

include giving it to the Department of

below. Recordkeeping, 10 hr., 31 min.;

Form 1042. Use a Form 1042 for the year

Justice for civil and criminal litigation, and

Learning about the law or the form, 2

you are amending. Check the “Amended

to cities, states, the District of Columbia,

hr., 25 min.; Preparing the form, 4 hr., 34

Return” box at the top of the form. You

and U.S. commonwealths and

min.; and Copying, assembling, and

must complete the entire form, including

possessions for use in administering their

sending the form to the IRS, 32 min.

all filing information for the calendar year,

tax laws. We may also disclose this

and sign the return. Attach a statement

If you have comments concerning the

information to other countries under a tax

explaining why you are filing an amended

accuracy of these time estimates or

treaty or tax information exchange

return (for example, you are filing because

suggestions for making this form simpler,

agreement, to federal and state agencies

the tax liability for May was incorrectly

we would be happy to hear from you. You

to enforce federal nontax criminal laws, or

reported due to a mathematical error).

can send us comments from

IRS.gov/

to federal law enforcement and

FormComments. Or you can write to the

intelligence agencies to combat terrorism.

If you also are amending Form(s)

Internal Revenue Service, Tax Forms and

If you fail to provide this information in a

1042-S, see Amended Return in the Form

Publications, SE:W:CAR:MP:TFP, 1111

timely manner, you may be liable for

1042-S instructions.

Constitution Ave. NW, IR-6526,

penalties.

Washington, DC 20224. Do not send the

Do not amend Form 1042 to recover

You are not required to provide the

form to this address. Instead, see

Where

taxes overwithheld in the prior year. For

information requested on a form that is

and When To File

,earlier.

more information, see Adjustment for

subject to the Paperwork Reduction Act

Overwithholding, earlier.

Instructions for Form 1042 (2017)

-10-

Instructions For Form 1042 - Annual Withholding Tax Return For U.s. Source Income Of Foreign Persons - 2016 Page 10

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