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.
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