Page 2

Form 1042-S
2026
Foreign Person’s U.S. Source Income Subject to Withholding
Department of the Treasury
Internal Revenue Service
Go to www.irs.gov/Form1042S for instructions and the latest information.
OMB No. 1545-0096
Copy A for
Internal Revenue Service
UNIQUE FORM IDENTIFIER
AMENDED
AMENDMENT NO.
1 Income
code
2 Gross income 3 Chapter indicator. Enter “3” or “4”
3a Exemption code
3b Tax rate
.
4a Exemption code
4b Tax rate
.
5 Withholding allowance
6 Net income
7a Federal tax withheld
7b Check if federal tax withheld was not deposited with the IRS because
escrow procedures were applied (see instructions) .
.
.
.
.
.
7c Check if withholding occurred in subsequent year with respect to a
partnership interest .
.
.
.
.
.
.
.
.
.
.
.
.
.
7d
partnership, or withholding foreign trust revising its reporting on Form
8 Tax withheld by other agents
9 Overwithheld tax repaid to recipient pursuant
to adjustment procedures (see instructions)
(
)
10 Total withholding credit
(combine boxes 7a, 8, and 9)
11 Tax paid by withholding agent (amounts not withheld) (see instructions)
12a Withholding agent’s EIN
12b Ch. 3 status code
12c Ch. 4 status code
12d Withholding agent’s name
12e
12f Country code
12g FTIN, if any
13i Recipient’s U.S. TIN, if any
13j Ch. 3 status code
13k Ch. 4 status code
13l Recipient’s GIIN
13m Recipient’s FTIN, if any
13n LOB code
13o Recipient’s account number
13p Recipient’s date of birth (YYYYMMDD)
14a Primary withholding agent’s name (if applicable)
14b Primary withholding agent’s EIN
15 Check if pro-rata basis reporting
15a
EIN, if any
15b Ch. 3 status code
15c Ch. 4 status code
15d
15e
15f Country code
15g FTIN, if any
15h Address (number and street)
15i Room or suite no.
15j City or town
D ON OCR LASER BOND PAPER USING HEAT RESISTANT INKS
3232
DETACH BEFORE MAILING
Form W-2G
(Rev. January 2026)
Certain
Gambling
Winnings
File with Form 1096
OMB No. 1545-0238
For Privacy Act
and Paperwork
Reduction Act
Notice, see
Pub. 1099,
General
Instructions
for Certain
Information
Returns.
For calendar year
20
VOID
CORRECTED
PAYER’S name
Street address
Room or suite no.
City or town
State or province
Country
ZIP or foreign postal code
PAYER’S TIN
PAYER’S telephone no.
WINNER’S name
Street address
Apt. no.
City or town
State or province
Country
ZIP or foreign postal code
1 Reportable winnings
2 Date won
3 Type of wager
4 Federal income tax withheld
5 Transaction
6 Race
7 Winnings from identical wagers
8 Cashier
9 WINNER’S TIN
10 Window
11
12
13 State/Payer’s state
14 State winnings
15 State income tax
withheld
16 Local winnings
$
$
$
$
Form 1095-B
2025
Department of the Treasury
Internal Revenue Service
Health Coverage
Do not attach to your tax return. Keep for your records.
Go to www.irs.gov/Form1095B for instructions and the latest information.
OMB No. 1545-2252
560118
VOID
CORRECTED
Part I
Responsible Individual
1 Name of responsible individual–First name, middle name, last name
2 Social security number (SSN) or other TIN
3 Date of birth (if SSN or other TIN is not available)
4 Street address (including apartment no.)
5 City or town
6 State or province
7 Country and ZIP or foreign postal code
8 Enter letter identifying Origin of the Health Coverage (see instructions for codes):
.
.
.
9 Reserved
Part II
Information About Certain Employer-Sponsored Coverage (see instructions)
10 Employer name
11
12 Street address (including room or suite no.)
13 City or town
14 State or province
15 Country and ZIP or foreign postal code
Part III
Issuer or Other Coverage Provider (see instructions)
16 Name
17
18 Contact telephone number
19 Street address (including room or suite no.)
20 City or town
21 State or province
22 Country and ZIP or foreign postal code
Part IV
Covered Individuals (Enter the information for each covered individual.)
(a) Name of covered individual(s)
First name, middle initial, last name
(b) SSN or other TIN
(c) DOB (if SSN or other
TIN is not available)
(d) Covered
all 12 months
(e) Months of coverage
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec

23
24
Here
600320
Form 1095-C (2025 )
Page 3
Part III
Covered Individuals
If Employer provided self-insured coverage, check the box and enter the information for each individual enrolled in coverage, including the employee.
(a) Name of covered individual(s)
First name, middle initial, last name
(b) SSN or other TIN
(c) DOB (if SSN or other
TIN is not available)
(d) Covered
all 12 months
(e) Months of coverage

Jan
Feb
Mar
Apr
May
June
July
Aug
Sept
Oct
Nov
Dec
18
19
20
21
22
23
1: DOWNLOAD
Download the software from www.complyrighttaxsoftware.com
When prompted, enter access code below:
3591 8742 DL25
Ready to file in 3 easy steps
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1: DOWNLOAD
Download the software from our website.
When prompted, enter access code below:
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7171
VOID
$
$
$
$
$
$
$
$
$
Form 1099-NEC
(Rev. December 2026)
Nonemployee
Compensation
Copy A
For
Internal Revenue
Service Center
OMB No. 1545-0116
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099
For calendar year
CORRECTED
PAYER’S name
Street address
Room or suite no.
City or town
Telephone number
State or province
Country
ZIP or foreign postal code
PAYER’S TIN
RECIPIENT’S TIN
RECIPIENT’S name
Street address
Apt. no.
City or town
State or province
Country
ZIP or foreign postal code
Account number (see instructions)
2nd TIN not.
1a Nonemployee compensation
1b Cash tips
1c TTOC
1d Overtime compensation
2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale
3 Excess golden parachute payments
4 Federal income tax withheld
5 State tax withheld
6 State/Payer’s state no.
7 State income
RECIPIENT COPIES
Form 1099-R
CORRECTED (if checked)
OMB No. 1545-0119
1
Gross distribution
2a Taxable amount
2b Taxable amount
Total
not determined
distribution
3 Capital gain (included
4 Federalincome tax withheld
5
in box 2a)
6 Net unrealized appreciation
7
8 Other
in employer’ssecurities
Distributions From Pensions,
Annuities, Retirement or
Proﬁt-Sharing Plans, IRAs,
Insurance Contracts, etc.
Distributions From Pensions,
Annuities, Retirement or
Proﬁt-Sharing Plans, IRAs,
Insurance Contracts, etc.
IRA/
SEP/
SIMPLE
Distributioncode(s)
2025
Employee contributions/Designated
Roth contributionsor insurance premiums
$
$
$
$
$
Form 1099-R
CORRECTED (if checked)
OMB No. 1545-0119
1
Gross distribution
2a Taxable amount
2b Taxable amount
Total
not determined
distribution
3 Capital gain (included
4 Federalincome tax withheld
5
in box 2a)
6 Net unrealized appreciation
7
8 Other
in employer’ssecurities
IRA/
SEP/
SIMPLE
Distributioncode(s)
2025
Employee contributions/Designated
Roth contributionsor insurance premiums
$
$
$
$
$
PAYER’S TIN
RECIPIENT’S TIN
PAYER’S TIN
RECIPIENT’S TIN
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no.
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no.
requirement
Date of payment
13
12
requirement
Date of payment
13
12
E-FILE | Pages 46-47
Convenient electronic solutions for customers
TABLE OF CONTENTS
1099 | Pages 3-21
Streamline your tax reporting with 1099 forms
a Employee's soc. sec. no.
1 Wages, tips, other comp.
2 Federal income tax withheld
3 Social security wages
4 Social security tax withheld
b Employer ID number (EIN)
5 Medicare wages and tips
6 Medicare tax withheld
c Employer's name, address, and ZIP code
d Control number
e Employee's name, address, and ZIP code
7 Social security tips
8 Allocated tips
9
10
11
12a
13
12b
12c
12d
15 State Employer's state ID number
18 Local wages, tips, etc.
19 Local income tax
20 Locality name
Code See inst. for box 12
Statutory employee
Retirement plan
Third-party sick pay
Code
Code
Code
Other
14a
State income tax
17
State wages, tips, etc.
16
OMB No. 1545-0029
41-0852411
Suff.
plans
14b Treasury Tipped Occupation Code(s)
a Employee's soc. sec. no.
1 Wages, tips, other comp.
2 Federal income tax withheld
3 Social security wages
4 Social security tax withheld
b Employer ID number (EIN)
5 Medicare wages and tips
6 Medicare tax withheld
c Employer's name, address, and ZIP code
d Control number
e Employee's name, address, and ZIP code
7 Social security tips
8 Allocated tips
9
10
11
12a
13
12b
12c
12d
15 State Employer's state ID number
18 Local wages, tips, etc.
19 Local income tax
20 Locality name
Code
Statutory employee
Retirement plan
Third-party sick pay
Code
Code
Code
State income tax
17
State wages, tips, etc.
16
OMB No. 1545-0029
41-0852411
Suff.
plans
Other
14a
14b Treasury Tipped Occupation Code(s)
Copy B—To Be Filed With Employee's
FEDERAL Tax Return.
Copy 2—To Be Filed With Employee's State,
City, or Local Income Tax Return.
MW285
1
1
Wages, tips, other compensation
Wages, tips, other compensation
3
3
Social security wages
Social security wages
5
5
Medicare wages and tips
Medicare wages and tips
2
2
Federal income tax withheld
Federal income tax withheld
4
4
Social security tax withheld
Social security tax withheld
6
6
Medicare tax withheld
Medicare tax withheld
c
c
Employer’s name, address, and ZIP code
Employer’s name, address, and ZIP code
OMB No. 1545-0029
OMB No. 1545-0029
7
7
Social security tips
Social security tips
8
8
Allocated tips
Allocated tips
10
10
Dependent care benefits
Dependent care benefits
11
11
Nonqualified plans
Nonqualified plans
12a
12a
b
b
Employer identification number (EIN)
Employer identification number (EIN)
a
a
Employee’s social security number
Employee’s social security number
13
13
14
14
Other
Other
1A
Department of the Treasury
Department of the Treasury
—
—
Internal
Internal
Revenue Service
Revenue Service
S2001
8510027743
12b
12b
12c
12c
12d
12d
C
C
o
o
d
d
e
e
C
C
o
o
d
d
e
e
C
C
o
o
d
d
e
e
C
C
o
o
d
d
e
e
Statutory
Statutory
employee
employee
Retirement
Retirement
plan
plan
Third-party
Third-party
sick pay
sick pay
A
9
9
W-2 | Pages 22-31
Get organized and IRS-compliant with W-2 forms
ACA | Pages 32-33
Health coverage reporting and IRS compliance
SOFTWARE | Page 34
Tax software for small to large businesses
MISCELLANEOUS | Page 35
Reporting for non-resident alien income, gambling winnings
and new employee documentation
ENVELOPES & FOLDERS | Pages 36-42
You’ve done the work ... now present it with pride!
BUSINESS GUIDE | Pages 43-45
State Filing requirements, customer service and other general information.

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