Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Sections 1441, 1442,
and 1446 require
withholding agents to report and pay over to the IRS taxes withheld from certain U.S. source income of foreign persons. Form
1042-S is used to report
the amount of income and withholding to the payee. Form 1042 is used to report the amount of withholding that must be paid
over to the IRS. Section
6109 requires you to provide your employer identification number. Routine uses of this information include giving it to the
Department of Justice for
civil and criminal litigation, and cities, states, and the District of Columbia for use in administering their tax laws. We
may give the information
to foreign countries pursuant to tax treaties. We may also disclose this information to Federal and state agencies to enforce
Federal nontax criminal
laws and to combat terrorism. If you fail to provide this information in a timely manner, you may be liable for penalties
and interest.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is 25 minutes.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the form to
this address. Instead, see Where, When, and How To File on page 1.