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IRS.gov Website
Instructions for Form 1042-S
For use in Preparing 2017 Returns
General InstructionsWhat's NewRemindersPurpose of FormWho Must FileWhere, When, and How To FileElectronic ReportingTruncation TIN (TTIN) RulesAdditional InformationRecord RetentionSubstitute FormsAccount-by-Account Reporting by Certain Financial InstitutionsCombined Reporting ProceduresDeposit RequirementsDefinitionsAmounts Subject to Reporting on Form 1042-SAmounts That Are Not Subject to Reporting on Form 1042-SDistributions Attributable to Dispositions of U.S. Real Property Interests by Publicly Traded Trusts and Qualified Investment Entities (QIEs)Publicly Traded Partnerships (Section 1446 Withholding Tax)Payments by U.S. Withholding AgentsPayments to RecipientsPayments Made to Persons Who Are Not RecipientsSpecified Federal Procurement Payments Made to Foreign PersonsAmounts Paid by Qualified IntermediariesAmounts Paid to Private Arrangement IntermediariesAmounts Paid to Certain Partnerships and TrustsRecipient-by-Recipient ReportingAmounts Paid by Withholding Foreign Partnerships and TrustsAmounts Paid by Nonqualified Intermediaries and Flow-Through EntitiesMultiple Withholding Agent RulePenaltiesAvoid Common ErrorsSpecific Instructions for Withholding AgentsRounding Off to Whole DollarsUnique Form IdentifierAmended CheckboxBox 1, Income CodeBox 2, Gross IncomeBox 3Boxes 3a and 4a, Chapter 3 and Chapter 4 Exemption CodesBoxes 3b and 4b, Chapter 3 and Chapter 4 Tax RatesBox 5, Withholding AllowanceBox 6, Net IncomeBoxes 7 Through 10, Federal Tax WithheldBox 11, Amount Repaid to RecipientBox 12a, Withholding Agent's Employer Identification Number (EIN)Boxes 12b and 12c, Withholding Agent's Chapter 3 and Chapter 4 Status CodeBoxes 12d Through 12i, Withholding Agent's Name, GIIN, Country Code, Foreign TIN (if any), and AddressBoxes 13a Through 13d, Recipient's Name, Country Code, and AddressBoxes 13e and 13h, Recipient's U.S. Taxpayer Identification Number (TIN) and GIINBoxes 13f and 13g, Recipient’s Chapter 3 and Chapter 4 Status CodesBox 13i, Recipient's Foreign Taxpayer Identifying NumberBox 13j, LOB CodeBox 13k, Recipient’s Account NumberBox 13l, Recipient’s Date of BirthBoxes 14a and 14b, Primary Withholding Agent's Name and EINBox 15, Pro-rata Basis Reporting CheckboxBoxes 15a Through 15i, Intermediary/Flow-Through Entity's Name, Status Code, Country Code, Address, EIN, GIIN, and Foreign Taxpayer Identification NumberBoxes 16a Through 16e, Payer's Name, TIN, GIIN, and Status CodeBoxes 17a Through 17c, State Income Tax Withheld and Related InformationAmended FormsPrivacy Act and Paperwork Reduction Act Notice.