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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-028.htm#en_us_publink100036323

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Boxes 13a Through 13d, Recipient's Name, Country Code, and Address(p27)

rule
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Box 13a, Recipient's Name.(p27)
rule
Enter the complete name of the recipient in box 13a.
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Box 13b, Recipient's Country Code.(p27)
rule
You must enter the code (from the list at IRS.gov) for the country of which the recipient claims residency under that country's tax laws. Enter OC (other country) only when the country of residence does not appear on the list or the payment is made to an international organization (for example, the United Nations). If the recipient is unknown, leave box 13b, Recipient's Country Code, blank and enter "Unknown Recipient" in box 13a, Recipient's name. If you are making a payment to a QI, QSL, WP, or WT, or if you are a QI, QSL, WP, or WT and are making a payment to a QI, WP, or WT withholding rate pool, enter the country code of the QI, WP, or WT. Also, if you are making a payment to a participating FFI or registered deemed-compliant FFI's chapter 4 reporting pool, enter the country code of the participating FFI or registered deemed-compliant FFI or branch of or disregarded entity owned by such FFI receiving the withholdable payment and that was listed on Part II of either the Form W-8BEN-E or W-8IMY.
caution
If exemption code 04 (exempt under tax treaty) appears in box 3a or if a reduced rate of withholding based on a tax treaty is entered in box 3b, the country code entered in box 13b must be a country with which the United States has entered into an income tax treaty.
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Boxes 13c and 13d, Recipient's Address.(p27)
rule
In most cases, you must enter a foreign address in boxes 13c and 13d. However, there are limited exceptions. For example, you may enter a U.S. address when reporting payments of scholarship or fellowship grants (income code 16).
For addresses outside the United States or its commonwealths and possessions, follow the foreign country's practice for entering the postal code.
For addresses within the United States, use the U.S. Postal Service 2-letter abbreviation for the state name. Do not enter United States or U.S.
If you want to enter the recipient's account number, use box 13k.