Form 1042-S is a tax document used in the United States to report income paid by Elsevier Inc. (USA) to non-US residents. Specifically, it is utilized for reporting certain types of income including royalties.

The form also details any U.S. federal income tax that has been withheld from these payments on behalf of the non-US resident recipient. This withholding tax is mandatory for royalties paid to non-US residents, and Form 1042-S provides a record of these payments and withholdings. Non-residents receiving Form 1042-S should use it when filing their own tax returns in their country of residence or when determining their U.S. tax obligations.

Action Required: Please provide this form to your tax advisor or tax consultant for assistance in understanding your US tax obligations and to determine whether you will owe taxes in your own country of residence. Please do not mail this form back to Elsevier.