What this notice is about
We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. Our changes don＊t affect the amount of tax you owed.
What you need to do
- Read the notice carefully.
- Compare the figures on the notice with your tax return.
- Contact us within 10 days of the date of the notice if you disagree with the changes we made. Please have your account information available when you call.
- Correct the copy of your tax return that you kept for your records if you agree with our changes. Keep this notice for your records.
You may want to
Download a copy of Instructions PDF for Form 1042 PDF.
Frequently asked questions
What should I do if I have been charged a penalty and I don＊t agree?
If we charged a penalty and you would like us to consider removing it, you must send us a written request. When you write, identify the penalty you would like us to reconsider and explain the reasons why we should remove it.
Helpful information
- Publication 15, Circular E, Employer's Tax Guide PDF
- Publication 515, Withholding of Tax on Non Resident Aliens and Foreign Entities PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
Tips for next time you file
- Consider filing your taxes electronically. Filing online can help you avoid mistakes. Learn more about filing options.
- Review your return for accuracy before mailing it to us.
Herramientas de referencia
- Publicaci車n 1 (SP), Derechos del Contribuyente
- Publicaci車n 594 (sp), El Proceso de Cobro del IRS PDF
- Publicaci車n 1660 (SP), Derechos para la Apelaci車n de Cobros PDF
- Aviso 746, Informaci車n Sobre su Aviso, Multas e Intereses PDF
- Pago de impuestos
- Lista completa de formularios y publicaciones tributarios (en ingl谷s)
?Necesita ayuda?
- Puede autorizar a alguien para comunicarse con el IRS en su nombre.
- Vea si califica para recibir ayuda de una .
- Si no puede encontrar lo que necesita en l赤nea, llame al n迆mero del IRS que se indica en la parte superior de su carta o aviso. Si no recibi車 una carta o aviso, utilice la asistencia telef車nica.
- Si no puede resolver la multa por su cuenta, comun赤quese con el Servicio del Defensor del Contribuyente, una organizaci車n independiente dentro del IRS.