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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-037.htm#en_us_publink64278ad0e4184

taxmap/instr2/i1042s-037.htm#TXMP5e51946e
Boxes 16a Through 16e, Payer's Name, TIN, GIIN, and Status Code(p30)

rule
See the definition of Authorized agent in Definitions,earlier. Include the payer's name, TIN, and GIIN if different from the withholding agent shown in boxes 12a, d, and e.
If payment is being made by a transfer agent or a paying agent acting as a withholding agent on behalf of a payer, enter the chapter 3 and 4 status codes applicable to the status of the payer in boxes 16d and 16e.