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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-021.htm#en_us_publink64278ad0e3666

taxmap/instr2/i1042s-021.htm#TXMP7468eaf6
Box 5, Withholding Allowance(p26)

rule
This box should be completed only if the income code reported in box 1 is 16 (scholarship or fellowship grants), 17 (compensation for independent personal services), 18 (compensation for dependent personal services), 19 (compensation for teaching), 20 (compensation during studying and training), or 42 (earnings as an artist or athlete-no central withholding agreement). See Pub. 515 for more information.