1042-S Form

The 1042-S form reports wage payments for foreign nationals who are exempt from U.S. taxation under a tax treaty. This form is also used to report non-wage payments for foreign nationals who are also nonresident aliens. Foreign nationals qualified to receive the 1042-S must attach the form to their tax returns.

Wages subject to U.S. taxation are reported on a W-2 form, not a 1042-S.

 Additional information can be found on the IRS website (see below). For other questions about the 1042-S, please contact the Office of Tax Compliance at (607) 255-9465 or send an e-mail to uco-tax@cornell.edu .