As a non-US investor, you will be sent a Form 1042-S for the preceding tax year if you have reportable activities. Any US withholding that occured along with the income it is attributed to , will be reported on Form 1042-S.
The form is sent to US IRS, which will deliver to the Tax Autority of your country of residence.
No US Tax failing is necessary. You may be required to report certain income earnings to your country.
