# Form 1042



## Clarepreston (Oct 9, 2016)

I live in the UK and am a dual US/UK citizen.I received a distribution from a USA workplace retirement plan in 2018. I have been waiting for the 1099R to arrive, but it never did so I called Vanguard today to request they resend it. They couldn't find it for ages, then told me that because I live in the UK, I won't be sent a 1099R but a 1042 on March 15. I have my tax return ready to send, and am expecting a nice refund, so am disappointed that I must wait. Does anybody know if it just gets attached to my return like a 1099R, or will I have to add additional forms? I already have the appropriate figures on my tax return. I also have Fidelity IRA withdrawals and just receive a 1099R from them, so I am quite confused.

Thanks in advance.


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## Bevdeforges (Nov 16, 2007)

If you're a dual citizen, you need to send Vanguard a W-9 form (basically, just giving them your US SSN). The 1042 form is for "foreign persons" (i.e. non-US taxpayers). 

Have they been withholding you at 30% of your distribution amount? If so, that's because they don't have the W-9 for you and have to "assume" that you're a foreign national. 

Not sure if you can fix it for your 2018 distribution at this point, but contact them and make sure they have the W-9 info.


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## JustLurking (Mar 25, 2015)

There's a chance that the workplace pension plan can fix this for 2018, but if not, you can fix it yourself by filing form 4852, "_Substitute for Form W-2, Wage and Tax Statement, or Form 1099R_". Just explain what happened on line 10, attach this and the 1042-S (when it finally arrives!) to your tax return, and the IRS should be happy.


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## Clarepreston (Oct 9, 2016)

JustLurking said:


> There's a chance that the workplace pension plan can fix this for 2018, but if not, you can fix it yourself by filing form 4852, "_Substitute for Form W-2, Wage and Tax Statement, or Form 1099R_". Just explain what happened on line 10, attach this and the 1042-S (when it finally arrives!) to your tax return, and the IRS should be happy.


Thank you Bev and Just Lurking. As always, such a great resource. I'll go ahead and use Form 4852. Vanguard have not been helpful in this matter. They know I'm a US citizen and have my SSN, but insist I can"t have a 1099R because I live in the UK. Fortunately this will be my last distribution from them. My main IRA is with Fidelity, who are restrictive in what I can do, but at least they seem to know what they are doing.


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## Bevdeforges (Nov 16, 2007)

Clarepreston said:


> Thank you Bev and Just Lurking. As always, such a great resource. I'll go ahead and use Form 4852. Vanguard have not been helpful in this matter. They know I'm a US citizen and have my SSN, but insist I can"t have a 1099R because I live in the UK. Fortunately this will be my last distribution from them. My main IRA is with Fidelity, who are restrictive in what I can do, but at least they seem to know what they are doing.


Not sure what is going on with them - maybe they think something is "special" about those who live in the UK. But I receive a 1099R from Vanguard no problem - and my address is here in France. Anyhow - if it's the last distribution from them, the form 4852 sounds like the way to go. Let the IRS and Vanguard argue that one between themselves.


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## JustLurking (Mar 25, 2015)

Clarepreston said:


> They know I'm a US citizen and have my SSN, but insist I can"t have a 1099R because I live in the UK.


Vanguard should not be using form 1042-S, _Foreign Person's U.S. Source Income Subject to Withholding_, because you are not a foreign person:


> A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.
> ...
> U.S. Person
> The term "United States person" means:
> ...


Admittedly, the IRS's thicket of instructions and exceptions around forms 1042-S and 1099 is borderline gibberish, and subtle mistakes would be understandable, but if nothing else then the distinction between 'foreign person' and 'US person' is clear and unambiguous.

Maybe think about escalating this up the management chain in Vanguard? Even if they don't fix it for you, it will stop them being idiots for others.


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## Clarepreston (Oct 9, 2016)

Yes. I’ll call them tomorrow


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