Who will receive a 1042S?

Form 1042-S is issued to foreign persons, non-resident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts that are subject to income tax withholding, and at account opening have submitted a W-8: 

● W-8BEN- Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

● W-8BEN-E - Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

● W-8ECI - Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

● W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting

● W-8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting