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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-031.htm#en_us_publink100019593

taxmap/instr2/i1042s-031.htm#TXMP6ce747ce
Box 13i, Recipient's Foreign Tax Identifying Number(p29)

rule
You must obtain and enter a foreign taxpayer identifying number for any of the following recipients:
Use box 13i to enter the recipient's identifying number used in the recipient's country of residence for tax purposes. Box 13i is optional except as described above.
taxmap/instr2/i1042s-031.htm#TXMP33180cc7
Note.(p29).
Starting in calendar year 2017, with respect to an obligation that a withholding agent that is a financial institution maintains at its U.S. office or branch, a withholding agent will be required to report either the recipient's foreign tax identification number or the recipient's date of birth. The recipient's foreign tax identification number will be required in box 13i if the recipient is resident in a country identified in the instructions for Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY as required to provide a foreign taxpayer identification number. In all other cases, the recipient's date of birth will be required in box 13l.