Taxes
1040NR:
NRA. US Wages/Salary/Tips etc.
1042-S:
FDAP income Reporting. Equivalent to 1099.
1042:
Tax Return for 1042-S. It also has summary of 1042-S.
1099:
Information Reporting Form for US Person.
1099-INT
1099-MISC
1099-DIV
Backup Withholding:
US Person are generally not withheld of income, except for Backup Withholding.
Backup Withholding Rules:
1. Invalid TIN (SSN/ITIN/etc)
2. IRS notice (e.g. when one under-reports, or provided incorrect TIN)
B-Notice
Back withholding notice sent by (IRS or Company) to payee mentioning that they may have Backup Withholding.
Form W-9
Name, Address and TIN information asked by employer(?), contractor, Financial Institution, etc. Filled by Individual (SSN), Employer (EIN).