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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-029.htm#en_us_publink100041228

taxmap/instr2/i1042s-029.htm#TXMP68c268fb
Boxes 13e and 13h, Recipient's U.S. Taxpayer Identification Number (TIN) and GIIN(p27)

rule
You must obtain and enter a U.S. taxpayer identification number (TIN) for any of the following recipients.
In all other cases, if you know the recipient's TIN or if a foreign person provides a TIN on Form W-8, but is not required to do so, you must include the TIN on Form 1042-S.
You must include a GIIN if you are required to collect a GIIN for the recipient under the requirements documenting the payee under chapter 4. If you make a payment to a disregarded entity or branch that is identified in Part II of Form W-8BEN-E, then report the GIIN of the disregarded entity or branch provided in that section.