skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Instructions for Form 1042-S
For use in Preparing 2015 Returns
General InstructionsWhat's NewRemindersPurpose of FormWho Must FileWhere, When, and How To FileElectronic ReportingAdditional InformationRecord RetentionSubstitute FormsDeposit RequirementsDefinitionsAmounts Subject to Reporting on Form 1042-SAmounts That Are Not Subject to Reporting on Form 1042-SWithholding 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 AgentsPayments to RecipientsPayments Made to Persons Who Are Not RecipientsSpecified Federal Procurement Payments Made to Foreign PersonsAmounts Paid by Qualified IntermediariesAmounts Paid to Private Arrangement IntermediariesAmounts Paid to Certain Partnerships and TrustsRecipient-by-Recipient ReportingAmounts Paid by Withholding Foreign Partnerships and TrustsAmounts Paid by Nonqualified Intermediaries and Flow-Through EntitiesMultiple Withholding Agent RulePenaltiesAvoid Common ErrorsSpecific Instructions for Withholding AgentsRounding Off to Whole DollarsAmended CheckboxPro-rata Basis Reporting CheckboxBox 1, Income CodeBox 2, Gross IncomeBoxes 3 and 4Boxes 3a and 4a, Exemption CodeBoxes 3b and 4b, Tax RateBox 5, Withholding AllowanceBox 6, Net IncomeBoxes 7 Through 10, Federal Tax WithheldBox 11, Amount Repaid to RecipientBox 12a, Withholding Agent's Employer Identification Number (EIN)Boxes 12b and 12c, Withholding Agent's Chapter 3 and Chapter 4 Status CodeBoxes 12d-12i, Withholding Agent's Name, GIIN, Country Code, Foreign TIN (if any), and AddressBoxes 13a and 13h, Recipient's U.S. Taxpayer Identification Number (TIN) and GIINBoxes 13b-g, Recipient's Status Code, Name, Country Code, and AddressBox 13i, Recipient's Foreign Tax Identifying NumberBoxes 14a and 14b, Primary Withholding Agent's Name and EINBoxes 15a Through 15i, Intermediary/Flow-Through Entity's Name, Status Code, Country Code, Address, EIN, GIIN, and Foreign Taxpayer Identification NumberBox 16, Recipient’s Account NumberBox 17, Recipient’s Date of BirthBoxes 18 Through 20, Payer's Name, Payer's TIN, and Payer's GIINBoxes 21 Through 23, State Income Tax Withheld and Related InformationAmended ReturnsPrivacy Act and Paperwork Reduction Act Notice.