Reminder: Extended deadline to file Forms 1042-S is April 14, 2025

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Issue Number:    2025-07

Reminder: Extended deadline to file Forms 1042-S is April 14, 2025

The extended deadline to file Forms 1042-S is April 14, 2025 for TY 2024, if you timely requested an automatic 30-day extension to File Forms 1042-S. An additional 30-day extension is not automatic and must be submitted on Form 8809, Application for Extension of Time to File Information Returns before the expiration of the initial 30-day extension. The automatic extension for filing Forms 1042-S with the IRS does not extend the time for providing Forms 1042-S to the recipients.

Please consider the following before filing Forms 1042-S:

• Only use the income, status, exemption, and limitation of benefits codes specifically listed in the Instructions for Form 1042-S. The appropriate two-digit codes are provided in Appendix A (for income codes) and Appendix B (for exemption, status, and limitation of benefits codes).
• Only use the country codes provided in the foreign country code listing for Modernized e-File when reporting on Forms 1042-S. Do not rely on ISO (International Organization for Standardization) country codes or similar lists when reporting on Forms 1042-S.

Please note that the Form 1042-S Data Integrity Tool is no longer available to identify potential errors before filing Forms 1042-S.

Additional guidance at:

• About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
• About Form 8809, Application for Extension of Time to File Information Returns
• Form 15397, Application for Extension of Time to Furnish Recipient Statements
• Country codes
• Tax Calendar

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