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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-017.htm#en_us_publink64278ad0e3301

taxmap/instr2/i1042s-017.htm#TXMP438e9140
Pro-rata Basis Reporting Checkbox(p23)

rule
Withholding agents must check this box to notify the IRS that an NQI that used the alternative procedures of Regulations section 1.1441-1(e)(3)(iv)(D) failed to properly comply with those procedures. See Pro-rata reporting, earlier, for additional information.