The IRS issued a correction to the previously posted Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding) for tax year 2026. In the “Explanation of Codes” section of the form, box number references in the Recipient Code and LOB Code headings have been corrected. This is a correction to the heading only, and not to the box numbering or filing requirements.
Form 1042-S can be found here.
