1042-S Software
Oct. 19, 2010
Foreign Person’s U.S. Source Income Subject to Withholding
Every withholding agent must file an information return on Form 1042-S to report amounts paid during the preceding calendar year that are described under Amounts Subject to Reporting on Form 1042-S.
You are a withholding agent if you are a U.S. or foreign person that has control, receipt, custody, disposal, or payment of any item of income of a foreign person that is subject to withholding.