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

Form 1042-S is similar in purpose to Forms W-2 and 1099 and serves to replace such forms for the reporting of most income paid to nonresident aliens. If the foreign artist is an independent contractor, the income paid to the performer should be reported on Form 1042-S. A separate Form 1042-S must be filed for each nonresident alien to whom or on behalf of whom a payer makes payments. An income recipient's taxpayer identification number (TIN) is required on Form 1042-S if the taxpayer either seeks credit for the taxes withheld or a tax treaty tax exemption. By March 15 of the year following the calendar year in which the payments were made, the payer must give the nonresident alien copies B through D of Form 1042-S and file Copy A with Form 1042.