Foreign Person’s U.S. Source Income and Associated Withholding
Why we send you this form:
We must report:
- Reportable U.S. source income earned by a foreign person (or entity) regardless of withholding done on the payment, such as dividends and capital gains.
- Retirement distributions paid to a foreign person regardless of withholding on the payment.
- U.S. federal tax withholding, if any.
You may need to file a U.S. tax return to claim a refund of any withholding. Please consult a tax advisor.
We are required to mail Form 1042-S by March 15th.
You may not receive this form if you:
- You were considered a U.S. person for the entire tax year (i.e. U.S. citizen, U.S. resident, etc).
- The only distributions you received during the year were from non-reportable sources (such as the gross proceeds from the sale of shares on a non-retirement account).
Starting in 2014
Please visit our FATCA page for more information on changes that you may see starting with the 2014 tax year and beyond.
Shares of Oppenheimer funds are not deposits or obligations of any bank, are not guaranteed by any bank, are not insured by the FDIC or any other agency, and involve investment risks, including the possible loss of the principal amount invested.
Before investing in any of the Oppenheimer funds, investors should carefully consider a fund's investment objectives, risks, charges and expenses. Fund prospectuses and summary prospectuses contain this and other information about the funds, and may be obtained by asking your financial advisor, visiting oppenheimerfunds.com, or calling 1.800.CALL OPP (225.5677). Read prospectuses and summary prospectuses carefully before investing.
Oppenheimer funds are distributed by OppenheimerFunds Distributor, Inc.
Two World Financial Center, 225 Liberty Street, New York, NY 10281-1008