Foreign Corporations - IRS documentation relating to payments to foreign corporations.

Social Security - IRS documentation relating to social security and self -employment tax liability of foreign nationals.

1042-S - The 1042-S form reports wage payments for foreign nationals who are exempt from U.S. taxation under a tax treaty. This form is also used to report non-wage payments for foreign nationals who are also nonresident aliens. Foreign nationals qualified to receive the 1042-S must attach the form to their tax returns. Wages subject to U.S. taxation are reported on a W-2 form, not a 1042-S.