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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-026.htm#en_us_publink10003109

taxmap/instr2/i1042s-026.htm#TXMP6ded371c
Boxes 12b and 12c, Withholding Agent's Chapter 3 and Chapter 4 Status Code(p26)

rule
Enter the withholding agent status code(s) from the list of Recipient Codes, earlier. You must enter both a chapter 3 and a chapter 4 withholding agent status code regardless of the type of payment being made.
For payments made by a foreign branch of a U.S. financial institution, use on a Form 1042-S issued with respect to such payments chapter 3 status code 34 (U.S. Withholding Agent - Foreign branch of FI) instead of chapter 3 status code 01 (U.S. Withholding Agent - FI) and use chapter 4 status code 50 (U.S. Withholding Agent - Foreign branch of FI) instead of chapter 4 status code 01 (U.S. Withholding Agent - FI).