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Instructions to Form 1042-S and IRS Publication 1187, Specifications for Filing Form. 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Forms 1042, 1042-S and 1042-T are United States Internal Revenue Service tax forms dealing with payments to foreign persons, including non-resident aliens,rate (box 3b) subject to reporting on Form 1042-S, from each withholding agent. Tax filers must attach Copy C of irs.gov/forms-instructions.
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