Form 1042-S - Box 1 Code 28 Gambling Winnings, Entry in Program
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Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding is used to report amounts paid to foreign persons (including persons presumed to be foreign) that are subject to tax withholding, even if no amount is deducted and withheld from the payment because of a treaty or code exception to taxation, or if any amount withheld was repaid to the payee. It is also used to report amounts withheld under Chapter 3 of the Internal Revenue Code.
You can use the Forms Assistant to search for and add Form 1042-S to your return (under Documents Received).
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Note: This only applies if either the taxpayer or the spouse is a nonresident.