Amounts paid/given to foreign persons must be reported to the U.S. government on a Form 1042-S. This form will indicate the type of income payment along with the taxes withheld or the tax treaty benefits that were granted. This form must be attached when you complete your annual U.S. tax Form 1040NR or 1040NR-EZ (if applicable).
Foreign persons will receive form 1042-S if they receive any of the income type payments listed below during the calendar year:
- Salary/ wages/ compensation for personal services where treaty benefits have been granted *
- Scholarship, fellowship and grant where tax amounts were withheld
- Payments to independent contractor/self-employment compensation performed in the United States
- Royalty payments
- Prize and Award
* For more information on tax treaty benefits, visit the IU Tax Services webpage: Tax Treaty Countries
For a full list of foreign countries who have income tax treaties with the United States, see IRS tables: IRS Tax Treaty Tables
When are the forms available?
Indiana University issues form 1042-S to all qualified recipients during the month of February. For the most current expected date of delivery, monitor the forecast page: IU Tax Form Forecast. It is important that you update your address in the Foreign National Information System (FNIS). See Log into FNIS below. You must Elect (or decline) to receive an electronic delivery of Form 1042-S when you first sign into FNIS (first question asked).
Log into FNIS:
- First time users must complete the International Tax Questionnaire online. Request your password here: ITQ Password Request
- If you are a returning user and have forgotten your password, request a password reset: FNIS Password Reset Request
- NOTE - Not all international students/employees will receive a form 1042-S:
How do I know which Forms I’m getting? International Form Flowchart
How do I request a Duplicate 1042-S form?
If you have consented to receive your 1042s eletronically please logon to FNIS via the help page.
If you are currently an IU employee or student, see: Duplicate Tax Form Request - Online
All others, use this form: Duplicate Tax Form Request - PDF
IRS Publications 515, 519 and 901 for international tax information: fms.iu.edu/tax/tax-resources/
IRS link to Form 1042-S and Instructions: irs.gov/uac/about-form-1042s
Form 1042-S FAQ