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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-033.htm#en_us_publink100033321

taxmap/instr2/i1042s-033.htm#TXMP31393e8f
Box 13k, Recipient’s Account Number(p29)

rule
If you are a financial institution reporting amounts paid to your direct account holder with respect to an account maintained by you at your U.S. office or U.S. branch, you must report the recipient’s account number in box 13k. If the amount is paid through a nonqualified intermediary or flow-through entity, you are not required to use this box.
taxmap/instr2/i1042s-033.htm#TXMP47a732da
Note.(p29).
For amounts paid on or after January 1, 2016, a U.S. financial institution or a U.S. branch of a foreign financial institution is required to report payments of the same type of income (as determined by the income code in box 1) made to multiple financial accounts held by the same beneficial owner at a U.S. office of such institution on a separate Form 1042-S for each account. For this purpose, a financial account is an account described in Treasury Regulations section 1.1471-5(b)(1). Report the identifying number assigned to such account (or its functional equivalent in the absence of an account number for the recipient).

taxmap/instr2/i1042s-033.htm#TXMRc808fa6f
taxmap/instr2/i1042s-033.htm#TXMP284e39cb
Unique form identifier (optional for 2016).(p29)
rule
Withholding agents may choose to assign a unique identifying number for Forms 1042-S filed for recipients that do not have an assigned account number (such as an indirect account holder). This identifying number can be used, for example, to identify which information return is being corrected or amended when multiple information returns are filed by a withholding agent with respect to the same recipient.
taxmap/instr2/i1042s-033.htm#TXMRd5904105
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Requirements.
(p29)
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The unique identifying number cannot be the recipient's U.S. or foreign TIN. The unique identifying number must be numeric. The length of a given identifying number must be exactly 10 digits.