On numbered blocks, compare the first return in the block to the Form 813, Document Register, or Form 1332, Block and Selection Record.

Blocking Returns and Documents - All returns and documents to be input through ISRP are assembled into blocks of 100 documents or less.

The period for which the withholding agent is submitting the Form 1042-T.

Shows the received date of the Form 1042-T.

If the received date is not stamped on the Form 1042-T, determine the date in the following order of priority:

Shows the type of Form 1042-T and corresponding Form(s) 1042-S that the agent is filing.

This is a one-position field.

The only valid characters are 3 or 4.

Shows the status of the withholding agent under Chapter 3 and Chapter 4.

This is a two-position field.

Only numeric characters (0-9) and blanks are valid.

If unable to determine the correct code from attached documents, continue processing. If other than numeric, "Circle" out.

This is a nine-position field.

Only numeric characters (0-9) are valid, however, all 0's or all 9's are invalid characters.

Withholding Agent Name Line - Shows the Withholding Agent Name as established when filing EIN, QI-EIN, WP-EIN, or WT-EIN. This field consists of three line entries.

Valid characters for name and address fields are:

Withholding Agent's Address - Shows the withholding agent's address of record. This field consists of entries which identify street, city or town, state, province (if applicable), country (if applicable), and zip or foreign postal code. The withholding agent must have a complete address.

Use the Foreign Address Job Aid 2324-002 for address information and to reduce entries to the proper field length, as necessary. The table below lists the field descriptions and lengths.

Arrow data to the correct position in the series, (i.e., City, Province, Country, Foreign Postal Code).

If any of these fields are missing, perfect from attached documents.

If foreign address and country name is Kuwait, Gibraltar, Hong Kong, Luxembourg, Malta, Mexico, Monaco, San Marino, Singapore, Panama (City) or Vatican City, edit the country name in the city field position and country code in the country name position.

A Foreign Postal Code must be present for all Australian addresses. If the Foreign Postal Code field is blank, edit the field per the table below:

European postal systems frequently don't spell out the name of the country, instead, they will use a prefix to the postal code. Listed below are the prefixes frequently used, along with the number of digits allowed for those countries:

Figure 3.21.111-1

This figure shows the 2024 Form 1042-T, Annual Summary and Transmittal of Forms 1042-S, and illustrates a form filed with a foreign address. The entity section provides guidance for perfecting a foreign address. The tax examiner circled the Province and Country entered by the filer, in this case Ontario CA, and edited the two-digit Province Code (ON) directly after the city. The Country Code CA is entered after the Province Code. A slash(/) was edited before the country code and a slash (/) and dollar sign ($) after the country code (i.e., ON/CA/$ M5A 3A6). The Foreign Postal Code appears after the Country Code. A 4 is edited on Line 1a.

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This is a one-position numeric field that must be blank or 1.

Edit a 1 to the left of the Amended box if it is checked, otherwise, leave blank.

Pro-rata Reporting - Shows whether the withholding agent is reporting pro-rata withholding on attached Form(s) 1042-S.

If the withholding agent checked the box under Line 1c, edit a "1" to the right of the checkbox on Line 1c.

This is a five-position numeric field that must be present.

Withholding agents are required to specify the number of paper Form 1042-S they submit via Form 1042-T.

Count the number of paper Forms 1042-S attached to Form 1042-T. If the number on Line 1d is incorrect, edit the correct amount.

This is a one-position field that may or may not be checked.

Withholding agents must specify if partnership withholding occurred in subsequent year.

If the withholding agent checked box on Line 1e, edit a 1 to the right of the checkbox, otherwise no editing is required.

This is a one-position field that may or may not be checked.

Identifies when a Qualified Intermediary (QI), Withholding Foreign Partnership (WP), or Withholding Foreign Trust (WT) originally filed a Form 1042-S to report an amount subject to withholding in a withholding rate pool and is reducing the amount reported by the amounts reported on one or more Forms 1042-S issued to one or more specific recipients.

If the withholding agent checked box on Line 1f, edit a 1 to the right of the checkbox, otherwise no editing is required.

Gross Income - Line 2 - Shows gross income as a total from all associated Form 1042-S. Gross income is the starting point for computing net income and tax withheld.

Shows the Federal Tax withheld from all associated Form 1042-S for either Chapter 4 or Chapter 3.

This is a one-position field that may or may not be present. No editing is required.

The withholding agent must sign in the space provided below the perjury statement.

Facsimile signature submitted as a rubber stamp, mechanical device, or computer software program is acceptable.

Do not question any signature on the return.

Presume that the signature on the return, statement or document is the true signature of the person who signed the document.

Shows the tax period for which the withholding agent is submitting the Form 1042-S.

Shows the received date of Form 1042-S.

Shows the DLN of the Form 1042-T transmitting record associated with this Form 1042-S. This field is in the bottom left corner of paper Form 1042-S. On electronically filed records the cross-reference DLN is computer generated. See IRM 3.10.37, Campus Main and Work Control - Batching and Numbering.

Withholding agents must assign a unique identifying number to each Form 1042-S they file.

This is a 10-position numeric field where valid values are 0-9.

If less than 10 digits are present, completely blank, or clearly has non-numeric values on paper filed Form 1042-S, continue processing.

Shows the type of Form(s)1042-S being submitted. The forms have been amended from the original.

This is a one-position numeric field that may be blank or 1.

Edit a 1 to the left of the Amended box if it is checked, otherwise, leave blank.

Withholding agents filing an amended form must indicate the amendment number (using "1" for the first amendment and increasing sequentially for each subsequent amendment).

This is a one-position numeric field that may or may not be present.

Blank and numeric characters 1-9 are valid.

Shows the type of income paid to the recipient, see Figure 3.21.111-2, Income Code, Box 1.

Correspond if the withholding agent is reporting more than one income code on Form 1042-S. If contact is not possible or there is no reply, delete all income codes but the first.

Figure 3.21.111-2

This figure shows the 2024 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and illustrates the proper editing for Box 1, Income Code. The Income Code 1 was entered by the filer as a single-digit. The tax examiner edited a zero in front of the filer's entry to make the Income Code a two-digit number. The tax examiner also edited a 3 in Box 3.

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Shows the total gross income paid to the recipient.

Shows whether the withholding agent is filing a Chapter 3 or Chapter 4 Form 1042-S.

This is a one-position field.

This field will have a 3 or a 4 only.

If neither a 3 or a 4 is present, and there is no entry in Box 7a, Federal Tax Withheld, edit a 3 next to this field. See Figure 3.21.111-3. If there is an entry in Box 7a, use the Chapter 4 tax rate box (box 4b) to determine the correct entry. If box 4b is less than 30 percent (30, 30.00, 3000), zero, or blank, edit a 3 next to this field. If box 4b is 30 percent (30, 30.00, 3000), edit a 4 next to this field.

If both a 3 and a 4 are present, research the Chapter 4 Tax rate box (box 4b) to determine the correct entry. If box 4b is less than 30 percent (30, 30.00, 3000), zero, or blank, edit a 3 next to it. Circle out the 4. If box 4b is 30 percent (30, 30.00, 3000), edit a 4 next to it. Circle out the 3.

If both a 3 and a 4 are present, and you are unable to determine which chapter, please see your lead or manager. They will contact the HQ analyst for further instructions.

Figure 3.21.111-3

The figure shows the top part of a tax year 2024 Form 1042-S, boxes 1 through 7b and boxes 13e through 13l. Box 1 - Has an entry of 42.Box 2 - Has an entry of 11000.Box 3 - The number 3 is edited in this box.Box 3b - Has an entry of 30 which is corrected by editing 00.Box 6 - Has an entry of 11000.Box 13f - Has an entry of 25.All other boxes are blank.

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Shows when the withholding agent is applying an exemption from Chapter 3 withholding.

This is a two-position field.

Only numeric characters (0-9) or blanks are valid.

May be filled in if Chapter 4 Checkbox is marked.

If only one-digit is present, use the chart below as part of your research to determine the two-digit code. If unable to determine, keep processing.

Shows when the withholding agent is applying an exemption from Chapter 4 withholding.

This is a two-position field.

Only numeric characters (0-9) or blanks are valid.

May be filled in if Chapter 3 Checkbox is marked.

If only one-digit is present, use the chart below as part of your research to determine the two-digit code. If unable to determine, keep processing.

Shows the tax rate percentage applicable for the income reported.

This is a four-position field.

Only numeric characters (0-9) or blanks are valid.

The Chapter 4 Tax Rate is 30 percent and the tax rate under 1446(f) is 10%. If another rate is entered, continue processing.

Use the table below to edit both Tax Rate boxes into the correct format.

Shows the amount a withholding agent is paying to a recipient that is not taxable with respect to certain services and scholarship income.

Only numeric characters (0-9) or blanks are valid.

Shows the result of Gross Income, Box 2, less Withholding Allowances, Box 5.

Only numeric characters (0-9) or blanks are valid.

Figure 3.21.111-4

This figure shows the 2024 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and illustrates the proper computing and editing of Box 5, Withholding allowances. The filer entered an amount in Box 2, Gross Income and Box 6, Net Income. The Income Code in Box 1 is 15. The filer did not make an entry in Box 5. The tax examiner computed the amount for Box 5, Withholding Allowances by subtracting Box 6 from Box 2 and edited the correct amount in Box 5. The tax examiner also edited a 3 in Box 3 and edited a 1 to the left of Box 7b.

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Shows amount of U.S. tax withheld.

This is a 12-position field that may or may not be present.

Only numeric characters (0-9) are valid.

Enter amount in whole dollars only.

This is a one-position field that may or may not be checked.

Edit a 1 to the left of the checkbox if it is checked, otherwise, leave blank.

This is a one-position field that may or may not be checked.

Edit a 1 to the left of the checkbox if it is checked, otherwise, leave blank.

Shows the amount of income that has already been subject to withholding by another withholding agent(s). The amount withheld is reported in box 8.

This is a 12-position field that may or may not be present.

Only numeric characters (0-9) are valid.

Enter amount in whole dollars only.

Shows an overwithheld tax amount the withholding agent repaid to the recipient during the year following the calendar year of the withholding. The withholding agent will reimburse itself by either reducing, by the amount of tax actually repaid, the amount of any deposit made for a payment period in the calendar year following the calendar year of the withholding, or by reducing the amount it would have been required to withhold on a subsequent payment made to that recipient.

This is a 12-position field that may or may not be present.

Only numeric characters (0-9) are valid.

Enter amount in whole dollars only.

Shows the total amount of tax withheld by withholding agents.

This is a 12-position field.

Only numeric characters (0-9) are valid.

Enter amount in whole dollars only.

If blank, zero (0), dash, or none, and an entry appears in box 7a, 8, or 9, compute by adding the amounts from boxes 7a and 8, and subtract the amount from box 9. Enter the total in box 10. If only a single entry appears in either line 7a or 8, double arrow the amount to line 10. Cross out zero, dash or none, if present.

Shows the tax paid by the withholding agent from its own funds rather than through withholding from the payment to the recipient.

This is a 12-position field that may or may not be present.

Only numeric characters (0-9) are valid.

Enter amount in whole dollars only.

Shows the Employer Identification Number (EIN) of the Withholding Agent, or the QI-EIN, WP-EIN, or WT-EIN of the QI, WP, or WT. Qualified Intermediary's EINs will be in the range of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

This is a nine-position field.

Only numeric characters (0-9) are valid, however, all 0's or all 9's are invalid characters.

Shows the type of withholding agent for Chapter 3 purposes.

This is a two-position field.

Only numeric characters (0-9) and blanks are valid.

If taxpayer enters a single-digit, use Exhibit 3.21.111-5 for Chapter 3 Status Codes as research to determine the two-digit code. If unable to determine, keep processing.

If other than numeric, X out.

Shows the type of withholding agent for Chapter 4 purposes.

This is a two-position field.

Only numeric characters (0-9) and blanks are valid.

If taxpayer enters a single digit, use Exhibit 3.21.111-6 for Chapter 4 Status Codes as research to determine the two-digit code. If unable to determine, keep processing.

If other than numeric, X out.

Shows the Withholding Agent's Name as established when filing for the EIN or QI EIN. This field consists of three line entries.

Valid characters for name fields are:

If blank or illegible, research the associated Form 1042-T and Form 1042-S for the Withholding Agent’s name. If found, edit the correct name. If not found, continue processing.

The Global Intermediary Identification Number (GIIN) is the identification number that is assigned for Chapter 4 reporting purposes.

This is a 19-position field.

May be blank, alpha, numeric and include periods.

The country where the withholding agent is located.

This is a two-position field.

Must contain alphas.

If blank, use the correct country code from the agent's address. See Job Aid 2324-002 Country Code chart for correct country codes.

If the Withholding Agent has a domestic address, the Country Code will be US. If a Country Code, or US, is present, leave the entry as is.

The Foreign Tax ID number issued to the withholding agent.

This is a 22-position field.

Valid characters are:

The withholding agent's street address is a required field.

The address must consist of a number, street and/or apartment or suite number (P.O. Box if mail is not delivered to a street address). See Document 7475 for Street Abbreviations.

This is a 40-position field.

Valid characters for address fields are:

Valid characters for the Postal/Zip Code field can be Alpha (A-Z), or Numeric (0-9), and may include a hyphen (-). See Job Aid 2543–702 for more information on Zip Code ranges.

Invalid characters not on the list will be edited out.

If missing or illegible, perfect from attachments.

This box shows the withholding agent's address of record. This field consists of entries which identify city or town, state, province (if applicable), country (if applicable) and zip or foreign postal code. The withholding agent must have a complete address.

Arrow data to the correct position in the series.

If any of these fields are missing, perfect from attached documents.

If foreign address and country name is Kuwait, Gibraltar, Hong Kong, Luxembourg, Malta, Mexico, Monaco, San Marino, Singapore, Panama (City), or Vatican City, edit the country name in the city field position and country code in the country name position.

A Foreign Postal Code must be present for all Australian addresses. If the Foreign Postal Code field is blank, edit the field. See table below:

European postal systems frequently don't spell out the name of the country, instead, they use a prefix to the postal code. Listed below are the prefixes frequently used, along with the number of digits allowed for those countries:

Figure 3.21.111-5

This figure shows a 2024 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and illustrates the proper editing when a filer has provided incomplete address information. The filer entered a U.S. city in Box 12i and neglected to provide a state name. The tax examiner used Document 7475 for State Code Abbreviations and edited the corresponding two-digit State Code. The tax examiner edited a 4 in Box 3 and perfected the Tax Rate to a four-digit number, by editing two zeros after the 25 entered by the filer. Box 4b now shows an entry of 2500. Tax examiner also edited a 1 to the left of Box 7b because the filer marked the box.

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Shows the Recipient's Name. This field is required and consists of up to three line entries.

This field consists of 40-characters for each line (Name Line 1, Name Line 2 and Name Line 3).

Valid characters for name fields are:

Shows the recipient's country code of residence for which the tax treaty benefits are based.

This is a two-position field.

Only alpha characters (A-Z) are valid.

No editing is required.

Shows the recipients address of record.

This field consists of entries which identify street, city or town, state, province (if applicable), country (if applicable) and zip or foreign postal code. Recipient’s address won't be completed when recipient is Unknown or a Withholding Rate Pool.

Valid characters for address fields are:

Invalid characters that are not on the list will be edited out.

The table below lists the field lengths:

Valid characters for the Postal/Zip Code field can be Alpha (A-Z), or Numeric (0-9), and may include a hyphen (-). See Job Aid 2543–702 for more information on Zip Code ranges.

Arrow data to the correct position in the series.

If any of these fields are missing, perfect from attached documents.

If foreign address and country name is Kuwait, Gibraltar, Hong Kong, Luxembourg, Malta, Mexico, Monaco, San Marino, Singapore, Panama (City) or Vatican City, edit the country name in the city field position and country code in the country name position.

A Foreign Postal Code must be present for all Australian addresses. If the Foreign Postal Code field is blank, edit the field. See table below:

European postal systems frequently don't spell out the name of the country, instead, they will use a prefix to the postal code. Listed below are the prefixes frequently used along with the number of digits allowed for those countries:

If a domestic address has been entered for the recipient in box 13d, and the Country Code is blank, leave blank and continue processing.

Figure 3.21.111-6

This figure shows a 2024 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and illustrates proper editing when the filer has entered a country name in an address field. The filer entered Sweden in Box 13d. The tax examiner used Job Aid 2324-002, Coding and Editing BMF Tax Returns, Foreign Addresses (Catalog Number 48747C) to find the correct two-digit code, circled out Sweden and edited the Country Code SW, in the slash/slash/$ format. The tax examiner arrowed the Postal Code to the correct position (behind the Country Code). The tax examiner also perfected the Tax Rate to a four-digit number and entered a 3 in Box 3.

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Shows Recipient's U.S. Taxpayer Identification Number.

This is a nine-position field that may or may not be present.

Only numeric characters are valid.

The Recipient's TIN can be a Social Security Number (SSN) or an IRS Individual Taxpayer Identification Number (ITIN).

The Recipient's TIN can't be the same as the Withholding Agent's EIN, Box 12a. If the same number is present in box 13e, delete the entry.

If the entry is more or less than nine digits, or repeating digits, delete the entry.

Shows the type of recipient for the Chapter 3 income being reported by the withholding agent.

This is a two-position field.

Only numeric characters are valid.

If only one character is present, edit a leading zero for transcription purposes (i.e., if "5" has been entered, change it to "05" ).

If the Recipient Status Code is missing, limited research may be initiated to determine if the recipient type is present elsewhere on the document:

Figure 3.21.111-7

This figure shows the 2024 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and illustrates the proper coding when Box 13f, Recipient's Chapter 3 Status Code, is blank. The filer hasn't entered a Recipient Code in Box 13f. The tax examiner edited a 3 for the Chapter 3 indicator on Line 3 and 16 for the Recipients Status Code on Line 13f. The tax examiner also perfected the Tax Rate to a four-digit number. The tax examiner used the Country Code Chart for editing entity/address information (Job Aid 2324-002) to find the correct two-digit code, circled out Australia and edited the Country Code AS, in the slash/slash/$ format and arrowed to the correct position (before the Postal Code).

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Shows the type of recipient for the Chapter 4 income being reported by the withholding agent.

This is a two-position field.

Only numeric characters are valid.

If only one digit is present, edit a leading zero for transcription purposes (i.e., if "5" has been entered, change it to "05" ).

If the Recipient Code is missing, limited research may be initiated to determine if the recipient type is present elsewhere on the document:

The Global Intermediary Identification Number (GIIN) is the identification number that is assigned for Chapter 4 reporting purposes.

This is a 19-position field.

May be blank, alpha, numeric and have periods.

No editing is required.

The Recipient's identifying number, used in the country of residence, for tax purposes.

This is a 22-position field that may be present.

Alpha and/or numeric characters are valid.

Withholding agents withholding at a reduced rate based on a treaty claim by an entity will include a limitation on benefits code (LOB code).

This is a two-position field that may be present.

Only numeric characters (0-9) are valid.

If only one digit is present, edit a leading zero for transcription purposes (i.e., if "5" has been entered, change it to "05" ).

Recipient's Account Number is assigned by the withholding agent and is used to identify the recipient's account.

This is a 20-position field that may or may not be present.

Any character present is valid.

No editing is required.

The date of birth of the recipient.

This is an eight-position field.

May be blank, or have numeric values only.

Must be in YYYYMMDD format. If date is entered incorrectly, circle out and edit to the right in correct format.

Provides information regarding a withholding agent, other than the withholding agent reported on line 12d, that withheld and deposited tax with respect to the income reported.

This field consists of 40 characters.

Valid characters for name fields are:

The EIN of the withholding agent identified in box 14a.

This is a nine-position, all numeric field.

Shows pro-rata basis reporting.

This is a one-position numeric field that must be blank or 1.

Edit a 1 to the left of the Pro-Rata Basis Reporting box if it is checked, otherwise, leave blank.

The EIN of the intermediary or flow-through entity.

This is a nine-position, all numeric field.

Shows the type of intermediary for the Chapter 3 income being reported by the withholding agent.

This is a two-position field.

Only numeric characters (0-9) and blanks are valid.

If only one character is present, edit a leading zero for transcription purposes (i.e., if "5" has been entered, change it to "05" ).

If the Intermediary Status Code is missing, limited research may be initiated to determine if the intermediary type is present elsewhere on the document:

Shows the type of intermediary for the Chapter 4 income being reported by the withholding agent.

This is a two-position field.

Only numeric characters (0-9) and blanks are valid.

If only one digit is present, edit a leading zero for transcription purposes (i.e., if "5" has been entered, change it to "05" ).

If the Intermediary Code is missing, limited research may be initiated to determine if the intermediary type is present elsewhere on the document:

An intermediary is a person that acts as a custodian, broker, nominee, or otherwise as an agent for another person, regardless of whether that other person is the beneficial owner of the amount paid, a flow-through entity, or another intermediary.

A flow-through entity is a legal entity where income "flows through" to investors or owners; that is, the income of the entity is treated as the income of the investors or owners.

This field consists of 40 characters for each line (Name Line 1, Name Line 2 and Name Line 3).

Valid characters for name fields are:

The Global Intermediary Identification Number (GIIN) is the identification number that is assigned for Chapter 4 reporting purposes.

This is a 19-position field.

May be blank, alpha, numeric and have periods.

No editing is required.

The country where the intermediary or flow-through entity is located.

This is a two-position field.

If blank, leave blank.

If the Withholding Agent has a domestic address, the Country Code will be blank. If a Country Code, or U.S., is present, leave the entry as is.

No editing is required.

This is a 22-position field.

Valid characters are:

Shows the name, address and TIN of an Intermediary or flow-through Entity.

This is a 40-position field.

Follow editing instructions found in IRM 3.21.111.7.1.33.

A payer is the person for whom the withholding agent acts as an authorized agent and agrees to withhold and report a payment.

This is a 40-position field.

Valid characters for name fields are:

The payer's taxpayer identification number.

This is a nine-position field.

May be blank or have numeric values only.

The payer's Global Intermediary Identification Number (GIIN) used to report Chapter 4 withholding.

This is a 19-position field.

May be blank, alpha, numeric and have periods.

No editing is required.

Shows the payer type for Chapter 3 purposes.

This is a two-position field.

Only numeric characters (0-9) and blanks are valid. See Exhibit 3.21.111-3 for Chapter 3 Status Codes.

If taxpayer enters a single digit, use Exhibit 3.21.111-3 for Chapter 3 Status Codes as research to determine the two-digit code. If unable to determine, keep processing.

If other than numeric, X out.

Shows the payer type for Chapter 4 purposes.

This is a two-position field.

Only numeric characters (0-9) and blanks are valid. See Exhibit 3.21.111-4 for Chapter 4 Status Codes.

If taxpayer enters a single digit, use Exhibit 3.21.111-4 for Chapter 4 Status Codes as research to determine the two-digit code. If unable to determine, keep processing.

If other than numeric, X out.

The tax withheld for state income tax purposes.

This is a 12-position field.

May be blank or have numeric values only.

Accept the whole dollar amount and ignore the cents.

No editing is required.

The number assigned by the state for reporting withholding.

This is a 10-digit field.

May be blank or have numeric values only.

No editing is required.

The name of the state that the tax was withheld.

This is a two-position field.

May be blank or have alphas only.

No editing is required.