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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-035.htm#en_us_publink100010489

taxmap/instr2/i1042s-035.htm#TXMP6fd4f990
Boxes 14a and 14b, Primary Withholding Agent's Name and EIN(p30)

rule
If you reported amounts withheld by another withholding agent (the primary withholding agent) in box 8, you must provide the name and EIN of the withholding agent that withheld the tax. If multiple withholding agents withheld amounts reported on the same Form 1042-S, report the name of any one of the withholding agents that withheld amounts. Otherwise, leave blank.