File Your Form 1042-S & Form 1042 Form 1042
December, 2003
As year-end approaches, accounts payable professionals at numerous companies are girding themselves to prepare and mail Form 1099 to independent contractors. As those who make payments to nonresidents are
aware, there is a special form that must be used for reporting most types of payments to these individuals. It is the Form 1042-S. With the heightened security after September 11, greater attention is now being paid to this reporting.




