Complex sentence: Forms 1042,1042-S and 1042-T are U.S. tax forms dealing with payments to foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
Split into simpler sentences: Forms 1042,1042-S and 1042-T are U.S. tax forms dealing with payments to foreign persons. Foreign persons here include nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.