Form 1042-S

What is the 1042-S form?

The Form 1042-S is used to report income payments, taxes withheld, and tax treaty benefits granted to international individuals. The form may be issued to employees, students, or suppliers who received payments from IU. This form must be attached when filing your annual U.S. income taxes using Form 1040NR or 1040NR-EZ. Visit the Office of International Services' website for additional information about tax filing requirements for international individuals.

What types of payments are reflected on the 1042-S?

International individuals who receive any of the following income type payments during the calendar year will receive a 1042-S:

  • Salary, wages, or compensation for personal services where treaty benefits have been granted
  • Scholarship, fellowship, and grant where tax amounts were withheld
  • Payments to independent contractors or self-employment compensation for services performed in the United States
  • Royalty payments
  • Prizes and awards

Review the Tax Treaty Benefits page to learn more about tax treaty benefits.

When is the form available?

Indiana University issues Form 1042-S to all qualified recipients during the month of February. International employees who receive a W-2 tax form may also receive a 1042-S. Wait to file your U.S. income taxes until late February to ensure you have received all of the forms you will be issued.

How do I access the form?

Login to the Foreign National Information System (FNIS) to access your Form 1042-S electronically. Visit the FNIS Information page to learn how to login to FNIS or reset your password.

If you did not elect to receive your form electronically, it will be mailed to local, or U.S., address on file in FNIS. Update your address in FNIS as soon as possible if your local address changes. If you are a supplier, the form will be mailed to the physical/tax address you listed when onboarding and joining the supplier network.

I tried accessing the form and it won't open. What do I do?

The 1042-S form may open in a new window. Your brower's pop-up blocker may be keeping the window from opening. Review these instructions to learn how to disable your browser's pop-up blocker. If you still aren't able to access the form, clear your browser's cache and cookies

If none of these solutions work, please contact the UITS Support Center for assistance.

How do I request a duplicate form?

You may access the 1042-S form electronically at any time via FNIS. If you are not able to access FNIS, use the Request for Duplicate Tax Form to request a duplicate form. If you no longer have access to IU systems or are a supplier, please complete and submit the Former Employee or Student Duplicate Request Form. Duplicate requests are accepted after February.