I have not received a 1042-S form

While an account holder who has submitted a Self-Certification of Tax Residencies (Substitute W-8BEN, classifying them self as a non-U.S. person) is not subject to a U.S. capital gains tax or withholding on trading profits (will be subject to the tax rules of their country of origin), they are subject to U.S. withholding taxes on U.S. source income. U.S. source income includes dividends and…

In general, US source income refers to dividend and interest income earned on securities issued by US companies or US registered mutual funds as well as interest earned on US Treasury obligations and US Government agency securities. Non-US persons who receive US source income are subject to US tax withholding. IB is required to report US source income on Form 1042-S (See the next FAQ). Refer to…

Interest Income received from taxable and tax-exempt earnings are reported on this form. This includes domestic and foreign bonds, municipal bonds, mutual funds, as well as other interest payment sources.

Interest income…

Form 1099-INT reports interest income paid to your securities and commodities account for the year, including securities held outside the US (i.e., bonds issued by foreign entities). Interest income may be subject to backup withholding. Form 1099-INT reports any backup withholding as federal income tax withheld. Original issue discount (OID), although a form of interest, is reportable on Form 1099-OID…