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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-036.htm#en_us_publink64278ad0e4149

taxmap/instr2/i1042s-036.htm#TXMP10fa7b64
Boxes 15a Through 15i, Intermediary/Flow-Through Entity's Name, Status Code, Country Code, Address, EIN, GIIN, and Foreign Taxpayer Identification Number (p30)

rule
If you are reporting amounts paid to a recipient whose withholding certificates or other documentation has been submitted to you with a Form W-8IMY provided by an intermediary or flow-through entity (or should have been submitted to you), you must include the name and address of the intermediary or flow-through entity with whose Form W-8IMY the recipient's Form W-8 or other documentation is associated.
You must also include the intermediary or flow-through entity's chapter 3 and chapter 4 status codes and, if any, the TIN and GIIN of the intermediary or flow-through entity when provided or required to be collected by the withholding agent. If the intermediary or flow-through completed Part II of Form W-8IMY, then report the GIIN provided in that section.
taxmap/instr2/i1042s-036.htm#TXMP1530ddf1
Note.(p30).
A withholding agent that is an intermediary or flow-through entity will leave these boxes blank unless it is making the payment to an intermediary or flow-through entity.

taxmap/instr2/i1042s-036.htm#en_us_publink1000310558
taxmap/instr2/i1042s-036.htm#TXMP3c6c75ea
Box 15f, Country Code.(p30)
rule
You must enter the country code (from the list at IRS.gov) for the country where the intermediary or flow-through entity is located.
taxmap/instr2/i1042s-036.htm#en_us_publink1000312800
taxmap/instr2/i1042s-036.htm#TXMP5528e6a6
Box 15g, Intermediary or Flow-Through Entity's Foreign Taxpayer Identification Number.(p30)
rule
Use box 15g to enter the intermediary or flow-through entity's identifying number used in the country of residence for tax purposes. Box 15g is optional.
If you are a nominee that is the withholding agent under section 1446, enter the PTP's name and other information in these boxes.