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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-024.htm#en_us_publink64278ad0e3807

taxmap/instr2/i1042s-024.htm#TXMP221ee0a8
Box 11, Amount Repaid to Recipient(p26)

rule
This box should be completed only if:
If you applied the reimbursement during the 2016 calendar year, do not complete box 11. Instead, reduce the amount of withholding reported in box 7.
In most cases, an intermediary or flow-through entity should not enter an amount in box 11 unless it is a QI that represented on its Form W-8IMY that it is assuming primary withholding responsibility or is a WP or WT.
In order to claim a credit for overwithheld amounts to which you are applying the reimbursement procedure, you must timely file a Form 1042 and attach a statement that the filing of the Form 1042 constitutes a claim for credit. You cannot use the reimbursement procedure if the repayment does not occur before the earlier of the due date for filing Form 1042-S (not including extensions) or the date the Form 1042-S is filed with the IRS.
caution
The adjustment for amounts overwithheld does not apply to partnerships or nominees required to withhold under section 1446.