Federally Mandated Reporting/Disclosure Form

Program Title and Description:

Annual Withholding Tax Return for U.S. Source Income of Foreign Persons (Form 1042)

Who is Responsible for Reporting?

Primary Contact
Christina Lapel, CARR 119E, 836-6808, cml137t@missouristate.edu

Secondary Contact(s)
Joycelyn Tinsley, CARR119, 836-4448, JTinsley@MissouriState.edu

Where is Report Physically Located?

Payroll Office, Rm 119E

What Should be Reported?

Total amount of income paid and tax withheld during the calendar year for all payments made to or on behalf of non-resident aliens and some resident aliens.

When Should it be Reported?

No later than March 15 for previous calendar year

Where is it to be Reported?

Internal Revenue Service

Why Should it be Reported?

Per Treasury Regulation 1.1461.2

How is it Reported?

IRS designed forms are completed.  They are mailed to the individual and to the IRS.

If notification is required, how is it reported?

N/A