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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-023.htm#en_us_publink64278ad0e3769

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Boxes 7 Through 10, Federal Tax Withheld(p26)

rule
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Box 7a.(p26)
rule
Enter the total amount of U.S. federal tax you actually withheld in box 7a under chapter 3 or 4. If you did not withhold any tax, enter -0-.
caution
Box 7a must be completed in all cases, even if no tax has been deposited.
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Box 7b.(p26)
rule
A withholding agent that withheld tax during calendar year 2016 and that was not required to deposit with the IRS the tax withheld during calendar year 2016 pursuant to the escrow procedure under Regulations sections 1.1471-2(a)(5)(ii) and/or 1.1441-3(d) must check box 7b Check if tax not deposited with IRS pursuant to escrow procedure. A withholding agent reporting payments pursuant to the escrow procedure must report such payments on separate Forms 1042-S.
If you are a participating FFI or registered deemed-compliant FFI that, for chapter 4 purposes, applied the escrow procedure for dormant accounts, if the payment is also an amount subject to chapter 3 withholding and tax is withheld and deposited under chapter 3, do not check the box Check if tax not deposited with IRS pursuant to escrow procedure. Instead enter 3 in box 3 and complete box 3b to report the tax withheld under chapter 3.
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Box 8.(p26)
rule
If you are a withholding agent filing a Form 1042-S to report income that has already been subject to withholding by another withholding agent, enter the amount actually withheld by the other agent(s) in box 8. Further, report in box 8 any credit forward of prior withholding as determined under Notice 2010-46 with respect to substitute dividend payments.
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Box 9.(p26)
rule
Enter the total amount of tax paid by you and not withheld from the payment to the recipient.
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Box 10.(p26)
rule
Enter in box 10 the total amount of tax withheld by you (box 7) and any other withholding agent (box 8), but do not include the amount reported in box 9.