Table of Contents

• General Instructions
  • What's New
  • Reminders
  • Purpose of Form
  • Who Must File
  • Where, When, and How To File
    • Electronic Reporting
    • Additional Information
    • Record Retention
    • Substitute Forms
    • Deposit Requirements
  • Definitions
  • Amounts Subject to Reporting on Form 1042-S
  • Amounts That Are Not Subject to Reporting on Form 1042-S
    • Example.
  • Withholding on Dispositions of U.S. Real Property Interests by Publicly Traded Trusts and Qualified Investment Entities (QIEs)
  • Publicly Traded Partnerships (Section 1446 Withholding Tax)
  • Payments by U.S. Withholding Agents
    • Payments to Recipients
    • Payments Made to Persons Who Are Not Recipients
  • Amounts Paid by Qualified Intermediaries
    • Amounts Paid to Private Arrangement Intermediaries
    • Amounts Paid to Certain Related Partnerships and Trusts
    • Recipient-by-Recipient Reporting
    • Amounts Paid by Withholding Foreign Partnerships and Trusts
  • Amounts Paid by Nonqualified Intermediaries and Flow-Through Entities
  • Multiple Withholding Agent Rule
  • Penalties
  • Avoid Common Errors
• Specific Instructions for Withholding Agents
  • Rounding Off to Whole Dollars
  • AMENDED Box at Top of Form
  • PRO-RATA BASIS REPORTING Box
  • Box 1, Income Code
  • Box 2, Gross Income
  • Box 3, Withholding Allowances
  • Box 4, Net Income
  • Box 5, Tax Rate
  • Box 6, Exemption Code
  • Boxes 7 Through 9, Federal Tax Withheld
  • Box 10, Amount Repaid to Recipient
  • Box 11, Withholding Agent's Employer Identification Number (EIN)
  • Box 12, Withholding Agent's Name and Address
  • Box 13, Recipient's Name, Recipient Code, and Address
  • Box 14, Recipient's U.S. Taxpayer Identification Number (TIN)
  • Box 15, Recipient's Foreign Tax Identifying Number
  • Box 16, Recipient's Country Code
  • Boxes 17 Through 20, NQI's/Flow-Through Entity's Name, Country Code, Address, and TIN
  • Box 21, Payer's Name and Taxpayer Identification Number (TIN)
  • Box 22, Recipient's Account Number
  • Boxes 23 Through 25, State Income Tax Withheld and Related Information
  • Amended Returns
• Instructions for Form 1042-S - Notices
  • Privacy Act and Paperwork Reduction Act Notice.