As a reminder, the IRS has recently released an updated Form 15397, which allows for an extension of time to furnish recipient statements for Form 1042-S to the payees, versus Form 8809 used to extend the filing period of Form(s) 1042-S with the IRS.
Forms 7004 and 8809 are filed with the IRS to extend the deadlines for Forms 1042 and 1042-S, respectively, to be filed with the IRS by 30 days. These forms must be completed and filed with the IRS by March 15th (March 17th for 2025). If you are extending Form 1042-S to be filed with the IRS then Form 15397 also needs to be completed, signed, and faxed by March 17th, 2025 to the IRS to allow for additional 30 days for Forms 1042-S to be distributed to recipients.