- 3.37.110.1 Introduction
- 3.37.110.2 Entry of Name Lines— Form 1042–S and Form 1042–T
- 3.37.110.3 Entry of Street Address Lines— Form 1042–S and Form 1042–T
- 3.37.110.4 Entry of City Fields— Form 1042-S and Form 1042-T
- 3.37.110.5 Entry of Postal Zone/Code/ZIP Code Fields— Form 1042-S and Form 1042-T
- 3.37.110.6 ISRP Transcription Operation Sheets
- Exhibit 3.37.110-1 Block Header Data Entry
- Exhibit 3.37.110-2 Section 01 Form 1042 (Program 12500)
- Exhibit 3.37.110-3 Section 02 Form 1042 (Program 12500)
- Exhibit 3.37.110-4 Section 03 Form 1042 (Program 12500)
- Exhibit 3.37.110-5 Section 04 Form 1042 (Program 12500)
- Exhibit 3.37.110-6 Section 05 Form 1042 (Program 12500)
- Exhibit 3.37.110-7 Section 01 Form 1042–S (Program 71720)
- Exhibit 3.37.110-8 Section 02 Form 1042-S (Program 71720)
- Exhibit 3.37.110-9 Section 03 Form 1042-S (Program 71720)
- Exhibit 3.37.110-10 Section 04 Form 1042–S (Program 71720)
- Exhibit 3.37.110-11 Section 01 Form 1042–T (Program 71700)
Manual Transmittal
October 30, 2012
Purpose
(1) This transmits revised IRM 3.37.110, International ISRP System - Withholding Returns..
Material Changes
(1) Various editorial changes throughout the text.
(2) IPU 12U0464 dated 02/22/2012, Updated IRM 3.37.110.3 (2), added a note. Updated 3.37.110.5 (2), added a note.
(3) IPU 12U0675 dated 03/16/2012 Exhibit 3.37.110–7, Updated element 6 instructions.
(4) IPU 12U1163 dated 06/01/2012, IRM 3.37.110.2 (5), added reference to IRM 3.24.38 for Standard Abbreviations.
(5) IPU 12U1252 dated 06/20/2012, IRM 3.37.110.2 (1), updated Note and removed reference to Edited Slash.
(6) IPU 12U1339 dated 07/09/2012, Removed IRM 3.37.110.2 (1) and (2), editing reference is no longer needed.
(7) IRM 3.37.110.2 (1), added an If/Then table.
(8) IRM 3.37.110.2 (2), added "and" /"or" instructions.
(9) IRM 3.37.110.2 (8), revised instructions regarding the use of "#" in a name line.
(10) IRM 3.37.110.2 (9), revised example based on revision in using a"#" in a name line.
Effect on Other Documents
This supersedes IRM 3.37.110, dated October 28,2011 (effective January 1, 2012) is superseded. The following IRM Procedural Updates (IPUs), issued from February 22, 2012 through July 9, 2012 have been incorporated into this IRM: 12U0464, 12U0675, 12U1163, 12U1252 and 12U1339.Audience
Data Conversion OperationsEffective Date
(01-01-2013)Paul J. Mamo
Director, Submission Processing
Wage and Investment Division
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This section provides instructions for entering and verifying data from block control documents and Chapter 3 Withholding System (FOD–WAID) source documents using the Integrated Submission and Remittance Processing (ISRP) system.
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Data transcribers will also need to refer to IRM 3.24.38, BMF General Instructions, for general procedures.
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The control documents from which data may be transcribed are:
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Form 813, Document Register
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Form 1332, Block and Selection Record
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Form 3893, Re-entry Document Control
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The source documents from which data may be transcribed are:
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Form 1042, Annual Withholding Tax Return for U. S. Source Income of Foreign Persons.
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Form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding.
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Form 1042–T, Annual Summary and Transmittal of Form 1042–S.
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FORMS PROGRAM NUMBERS TAX CLASS &
DOC. CODESForm 1042 12500 125 Form 1042–S 71720 502 Form 1042–T 71700 501
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Form 1042-S / Form 1042-T will always be entered as long entity.
Note:
See table below
If Then Name line is blank Leave it blank "Unknown" is listed in the name line Enter "Unknown" There is additional name information after all name lines are filled Enter a "#" sign in the last position of Name Line 3. Abbreviate as much as possible using the standard abbreviation chart found in IRM 3.24.38-9 BMF General Instructions, Standard Abbreviations.Note:
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On the name line enter "and" or "or" as it appears on the name line.
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Withholding Rate Pool is a valid name line entry. Enter exactly as shown.
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If there is an in-care-of name present, enter the information on the second or third name line preceded by a percent (%) sign. When entering the in-care-of name, enter as shown.
Note:
Standard abbreviations are acceptable, refer to IRM 3.24.38-9, BMF General Instructions, Standard Abbreviations.
Example The Miller Corp.
Denise Miller, Pres.
c/o Foster Miller, CFOEnter as: First Name Line MILLER CORP Second Name Line DENISE MILLER PRES Third Name Line % FOSTER MILLER CFO -
Drop all prefixes except when followed by "CO" , "CORP." or "INC."
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Abbreviate name information only when it is abbreviated on the document, except for standard abbreviations such as "CO" for company, "CORP." for corporation or "INC. " for incorporated.
Examples:1 The Smith Corp.
Edwin Smith, Pres.Enter: First Name Line SMITH CORP Second Name Line EDWIN SMITH PRES 2 Bunson Dental Office Ltd. Enter: First Name Line BUNSON DENTAL OFFICE LTD 3 John Smith Corporation Enter: First Name Line JOHN SMITH CORP 4 Dr. John Smith Inc.
John Smith, CEOEnter: First Name Line DR JOHN SMITH INC Second Name Line JOHN SMITH CEO -
If the word "Attention" or "ATTN" precedes a name line, enter exactly as shown.
Example: Lakeside Medical Hospital
Attn: Nancy FullerEnter as: First Name Line LAKESIDE MEDICAL HOSPITAL Second Name Line ATTN NANCY FULLER -
For the "#" symbol, enter "#" .
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For the "¢" symbol, enter "CENT " .
Example: Enter as: Lakeside Medical #3 LAKESIDE MEDICAL #3 5 & 10 & 25¢ Store 5 & 10 & 25 CENT STORE -
Omit designations such as TA, DBA, AKA, Owner, Proprietor, FBO, FKA, President, etc.
Example: Enter as: Denise Spencer, Owner Spencer Equipment Co DENISE SPENCER
SPENCER EQUIPMENT COJohn Edwards DBA Excel Manufacturing JOHN EDWARDS
EXCEL MANUFACTURING -
If a city or state is shown as part of the first name line, enter the complete name of the city or state. DO NOT enter abbreviations.
Example: Enter as: First Bank of Ga FIRST BANK OF GEORGIA -
If the name begins with the word "The" and has more than one word following "The" , DO NOT enter "The" . If the name begins with the word "the" and has only one word following "the" , enter "the" .
Example: Enter as: The First National Bank FIRST NATIONAL BANK The Hideaway THE HIDEAWAY
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When entering domestic addresses follow the instructions in IRM 3.24.38.4.4.14.8, BMF General Instructions, Street Address.
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When entering foreign addresses follow the instructions in IRM 3.24.38.4.4.14.9(2), BMF General Instructions, Foreign Address.
Note:
Guidelines H, I, J, K do not apply to Form 1042-S and Form 1042-T, as each element is assigned a field on the document.
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DO NOT use the major city codes when entering any city fields on Form 1042-S and Form 1042-T.
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When entering domestic addresses follow the instructions in IRM 3.24.38.4.4.14.12, BMF General Instructions, ZIP Code.
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When entering foreign addresses:
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If the province code is more than two characters, enter the first character followed by the pound sign (#).
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If there is more than one province code, enter a pound sign (#).
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For postal zones/codes, spaces, A-Z and 0-9 are valid. If illegible or if invalid characters are present, press <Enter>.
Note:
Hyphens are considered invalid characters in this field.
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The following exhibits represent specific data entry procedures.
| Block Header Data Entry | ||||
|---|---|---|---|---|
| Source Document or Record: Form 813 & Form 1332 FOR ORIGINAL INPUT DOCUMENTS FORM 3893 FOR RE-ENTRY DOCUMENTS |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Service Center (SC) Block Control | ABC | The screen displays the Alphanumeric Block Control (ABC) that was entered in the Entry Operator (EOP) dialog window. It cannot be changed. | |
| (2) | Block Document Locator Number (DLN) | DLN | <Enter> | Enter the first 11 digits from: (a) Form 813 — the "Block DLN" box. (b) Form 1332 — the "Document Locator Number" box. (c) Form 3893 — box 2. The Key Verification EOP will verify the DLN from the first document of the block. |
| (3) | Batch Number | BATCH | <Enter> | Enter the batch number from: (a) Form 813 &Form 1332 — the "Batch Control Number" box. (b) Form 3893 — box 3. If not present, enter the number from the batch transmittal sheet. |
| (4) | Document Count | COUNT | <Enter> | Enter the document count from: (a)Form 813 & Form 1332 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100. (b) 3893 — box 4. |
| (5) | Prejournalized Credit Amount | CR | <Enter> | For Form 1042-S or Form 1042-T, press <Enter>. For Form 1042, enter the amount: (a) labeled "CR" or "Credit" on Form 813. (b) from box 5 on Form 3893. If neither "CR" or "DR" is labeled, enter as "CR" . |
| (6) | Prejournalized Debit Amount | DB | <Enter> | For Form 1042-S or Form 1042-T, press <Enter>. For Form 1042, enter the amount: (a) labeled "DR" or "Debit" on Form 813. (b) from box 6 on Form 3893. |
| (7) | Transaction Code | TRCODE | <Enter> | No entry required. Press <Enter>. |
| (8) | Transaction Date | TRDATE | <Enter> | No entry required. Press <Enter>. |
| (9) | Master File Tax (MFT) Code | MFT | <Enter> | Enter the two digit code from: (a) Form 813 — the "Date" box. (b) Form 3893 — box 9. |
| (10) | Secondary Amount | SECAMT | <Enter> | Enter the bracketed amount from: (a) Form 813 — the "Total" box. (b) Form 3893 — box 10. Note:If zero, press <Enter>. |
| (11) | Source Code | SOURCE | <Enter> | If the control document is Form 3893, enter from box 11 as follows: (a) R = "Reprocessable" box checked. (b) N = "Reinput of Unpostable" box checked. (c) 4 = "SC Reinput" box checked. If none of the boxes are checked, consult your supervisor who will determine if a source code is required. If any other control document, press <Enter>. |
| (12) | Year Digit | YEAR | <Enter> | If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter>. This is a MUST ENTER field if the source code is "R" , " N" , or "4" . For Form 1042-S and Form 1042-T, press <F6> or <*> to end the block header after this field. |
| (13) | Period Code | PRIOR YEAR | <Enter> | No entry required. Press <Enter>. |
| (14) | Remittance Processing System (RPS) Indicator | RPS | <Enter> | Enter "2"
if: (a) "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332 or "RRPS" is in the header of Form 1332. (b) box 13 is checked on Form 3893. |
| SECTION 01 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042 |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | DLN Serial Number | SER# | <Enter> | Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered. |
| (3) | Check Digit | CD | <Enter> | Enter the check digit if present. |
| (4) | Name Control | NC | <Enter> | If the check digit is not present, enter the name control. |
| (5) | Employe Identification Number (EIN) | EIN | <Enter> | Enter the EIN from the preprinted label or from "E.I. Number" block. |
| (6) | Address Check | ADDRESS CHECK? | <Enter> | Enter "Y" or "N" as appropriate. |
| (7) | Street Key | STREET KEY | <Enter> | Enter the street key. |
| (8) | ZIP Key | ZIP KEY | <Enter> | Enter the zip key. |
| (9) | Tax Period | TAXPR | <Enter> | Enter the preprinted or edited tax year from the upper right portion of the return in YY format. |
| (10) | In Care of Name Line | C/O NAME | <Enter> | Enter the in care of name if shown. |
| (11) | Foreign Address | FGN ADD | <Enter> | Enter the foreign address information as shown or edited from the entity area. |
| (12) | Street Address | ADDR | <Enter> | Enter the street address information as shown or edited in the entity area of the form.Caution:If inputting a foreign address, enter the foreign city, province, and postal code in this field exactly as edited. |
| (13) | City | CITY | <Enter> | Enter the city from the entity area of the return.Caution:If inputting a foreign address, only enter the foreign country code in this field. |
| (14) | State | ST | <Enter> | Enter the standard state abbreviation from the entity area of the return.Caution:If inputting a foreign address, enter a period (.) in this field. |
| (15) | ZIP Code | ZIP | <Enter> | Enter the zip code from the entity area of the return.Caution:If inputting a foreign address, leave this field blank. Press <Enter> to continue. |
| SECTION 02 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042 |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "02" . |
| (2) | Computer Condition Code | CC | <Enter> | Enter the characters from line "CC" of the "For IRS Use Only" box. |
| (3) | Received Date | RD | <Enter> | Enter the date as stamped or edited from the face of the return. |
| (4) | Penalty/Interest Code | I | <Enter> | Enter the edited "1" from line I of the "For IRS Use Only" box. |
| (5) | Schedule Indicator Code | SIC | <Enter> | Enter the edited digit from line SIC. |
| (6) | Intermediary — QI/Withholding or NQI/Flowthrough Checkbox | QI/NQI? | <Enter> | Enter: (a) "1 " if the "QI" box is checked. (b) "2" if the "NQI" box is checked. |
| (7) | ERS Action Code | ACTCD | <Enter> | Enter the edited code(s) from the bottom left margin of the return. |
| SECTION 03 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042 |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "03" . |
| (2) | Remittance Amount | RMT | <Enter> | Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt. If no amount is edited or the edited amount is illegible, check the control document for the correct amount. This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header. |
| (3) | Number of Forms 1042–S Filed on Paper | 61A | <Enter> | Enter the digits from line 61a. |
| (4) | Number of Forms 1042–S Filed Electronically | 61B | <Enter> | Enter the digits from line 61b. |
| (5) | Gross Income Paid | 62A | <Enter> | Enter the amount from line 62a. |
| (6) | Taxes Withheld/Assumed | 62B | <Enter> | Enter the amount from line 62b. |
| (7) | Total Tax Liability | 63A | <Enter> | Enter the amount from line 63a. |
| (8) | Adjustments | 63B | <Enter> MINUS (−) |
Enter the amount from line 63b. |
| (9) | Net Tax Liability | 63C | <Enter> | Enter the amount from line 63c. |
| (10) | Total Paid by Federal Tax Deposit (FTD)/Electronic Funds Transfer (EFT) | L64 | <Enter> | Enter the amount from line 64. |
| (11) | Overpayment Applied | L65 | <Enter> | Enter the amount from line 65. |
| (12) | Credit from Other Withholding Agents | L66 | <Enter> | Enter the amount from line 66. |
| (13) | Total Payments | L67 | <Enter> | Enter the amount from line 67. |
| (14) | Balance Due/Overpayment | 68/69 | <Enter> MINUS (−) | Enter the amount from line 68 or line 69 as follows: (a) If the amount on line 68 is the same as the Remittance amount, enter a zero (0) and press <Enter>. (b) If the amount on line 68 is different from the Remittance amount, enter the amount from line 68 and press <Enter>. (c) If there is no entry on line 68, enter the amount from line 69 and press MINUS(-). |
| (16) | Refund Indicator | L70 | <Enter> | Enter a "2" if the "Refund" box is checked; otherwise, press <Enter>. |
| (17) | Excise Tax | L71 | <Enter> | Enter the amount from Line 71. |
| (18) | Third Party Designee Checkbox | CKBX | <Enter> | Enter a "1" if only the Yes box is checked; otherwise, press <Enter>. |
| (19) | Third Party Designee's Identification (ID) Number | ID# | <Enter> | Enter the third party designee's ID number. |
| (20) | Preparer's PTIN | PSSN | <Enter> | Enter the or PTIN. |
| (21) | Preparer's EIN | PEIN | <Enter> | Enter the preparer's EIN. |
| (22) | Preparer's Telephone # | TEL# | <Enter> | Enter the preparer's telephone number. |
| SECTION 04 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042 |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "04" . |
| (2) | Tax Liability 1/7 | LN1 | <Enter> | Enter amount from line 1. |
| (3) | Tax Liability 1/15 | LN2 | <Enter> | Enter amount from line 2. |
| (4) | Tax Liability 1/22 | LN3 | <Enter> | Enter amount from line 3. |
| (5) | Tax Liability 1/31 | LN4 | <Enter> ★★★★★★ |
Enter amount from line 4. |
| (6) | Tax Liability 2/7 | LN6 | <Enter> | Enter amount from line 6. |
| (7) | Tax Liability 2/15 | LN7 | <Enter> | Enter amount from line 7. |
| (8) | Tax Liability 2/22 | LN8 | <Enter> | Enter amount from line 8. |
| (9) | Tax Liability 2/28,29 | LN9 | <Enter> ★★★★★★ |
Enter amount from line 9. |
| (10) | Tax Liability 3/7 | L11 | <Enter> | Enter amount from line 11. |
| (11) | Tax Liability 3/15 | L12 | <Enter> | Enter amount from line 12. |
| (12) | Tax Liability 3/22 | L13 | <Enter> | Enter amount from line 13. |
| (13) | Tax Liability 3/31 | L14 | <Enter> ★★★★★★ |
Enter amount from line 14. |
| (14) | Tax Liability 4/7 | L16 | <Enter> | Enter amount from line 16. |
| (15) | Tax Liability 4/15 | L17 | <Enter> | Enter amount from line 17. |
| (16) | Tax Liability 4/22 | L18 | <Enter> | Enter amount from line 18. |
| (17) | Tax Liability 4/30 | L19 | <Enter> ★★★★★★ |
Enter amount from line 19. |
| (18) | Tax Liability 5/7 | L21 | <Enter> | Enter amount from line 21. |
| (19) | Tax Liability 5/15 | L22 | <Enter> | Enter amount from line 22. |
| (20) | Tax Liability 5/22 | L23 | <Enter> | Enter amount from line 23. |
| (21) | Tax Liability 5/31 | L24 | <Enter> ★★★★★★ |
Enter amount from line 24. |
| (22) | Tax Liability 6/7 | L26 | <Enter> | Enter amount from line 26. |
| (23) | Tax Liability 6/15 | L27 | <Enter> | Enter amount from line 27. |
| (24) | Tax Liability 6/22 | L28 | <Enter> | Enter amount from line 28. |
| (25) | Tax Liability 6/30 | L29 | <Enter> ★★★★★★ |
Enter amount from line 29. |
| SECTION 05 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042 |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "05" . |
| (2) | Tax Liability 7/7 | L31 | <Enter> | Enter amount from line 31. |
| (3) | Tax Liability 7/15 | L32 | <Enter> | Enter amount from line 32. |
| (4) | Tax Liability 7/22 | L33 | <Enter> | Enter amount from line 33. |
| (5) | Tax Liability 7/31 | L34 | <Enter> ★★★★★★ |
Enter amount from line 34. |
| (6) | Tax Liability 8/7 | L36 | <Enter> | Enter amount from line 36. |
| (7) | Tax Liability 8/15 | L37 | <Enter> | Enter amount from line 37. |
| (8) | Tax Liability 8/22 | L38 | <Enter> | Enter amount from line 38. |
| (9) | Tax Liability 8/31 | L39 | <Enter> ★★★★★★ |
Enter amount from line 39. |
| (10) | Tax Liability 9/7 | L41 | <Enter> | Enter amount from line 41. |
| (11) | Tax Liability 9/15 | L42 | <Enter> | Enter amount from line 42. |
| (12) | Tax Liability 9/22 | L43 | <Enter> | Enter amount from line 43. |
| (13) | Tax Liability 9/30 | L44 | <Enter> ★★★★★★ |
Enter amount from line 44. |
| (14) | Tax Liability 10/7 | L46 | <Enter> | Enter amount from line 46. |
| (15) | Tax Liability 10/15 | L47 | <Enter> | Enter amount from line 47. |
| (16) | Tax Liability 10/22 | L48 | <Enter> | Enter amount from line 48. |
| (17) | Tax Liability 10/31 | L49 | <Enter> ★★★★★★ |
Enter amount from line 49. |
| (18) | Tax Liability 11/7 | L51 | <Enter> | Enter amount from line 51. |
| (19) | Tax Liability 11/15 | L52 | <Enter> | Enter amount from line 52. |
| (20) | Tax Liability 11/22 | L53 | <Enter> | Enter amount from line 53. |
| (21) | Tax Liability 11/30 | L54 | <Enter> ★★★★★★ |
Enter amount from line 54. |
| (22) | Tax Liability 12/7 | L56 | <Enter> | Enter amount from line 56. |
| (23) | Tax Liability 12/15 | L57 | <Enter> | Enter amount from line 57. |
| (24) | Tax Liability 12/22 | L58 | <Enter> | Enter amount from line 58. |
| (25) | Tax Liability 12/31 | L59 | <Enter> ★★★★★★ |
Enter amount from line 59. |
| SECTION 01 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042–S |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | Section "01" will always be generated. No entry is required. | |
| (2) | Serial Number | SER# | <Enter> | Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered. |
| (3) | Tax Year | YEAR | <Enter> | Enter the preprinted or edited year from the top of the return in YY format. This is a MUST ENTER field for the first document of the block. The tax year will be generated into subsequent documents when <Enter> is pressed unless a different Tax Year is entered. If the Tax Year is different on any subsequent document, it must be entered. |
| (4) | Received Date | RDATE | <Enter> | Enter the date as stamped or edited on the face of the return or in the bottom right corner of the return. The received date will be generated into subsequent documents when <Enter> is pressed unless a different received date is entered. If the received date is different on any subsequent document, it must be entered. Note:A received date must be present each time the cross reference DLN changes on Form 1042-S. If missing, take to the lead or manager. |
| (5) | Cross Reference DLN | XREFDLN | <Enter> | Enter the stamped or edited cross reference DLN from the bottom portion of the form. The cross reference DLN will be generated into subsequent documents when <Enter> is pressed unless a different cross reference DLN is entered. If the cross reference DLN is different on any subsequent document, it must be entered. |
| (6) | Return Type Indicator (Amended, Pro-Rata) | RTI | <Enter> | Enter the edited number from above the "Pro-Rata Basis Reporting" checkbox. If there is no editing and the amended box is checked enter, "1" , if the "Pro-Rata Basis Reporting" box is checked enter, "2" , if both boxes are checked enter, "3" , if no boxes are checked or edited, press <Enter>. |
| (7) | Income Code | BX1 | <Enter> | Enter the digits shown or edited in box 1.Note:If more than one code or code is illegible, press <F12>. |
| (8) | Gross Income Paid | BX2 $ | <Enter> | Enter the amount from box 2. |
| (9) | Withholding Allowances | BX3 $ | <Enter> | Enter the amount from box 3. |
| (10) | Net Income | BX4 $ | <Enter> | Enter the amount from box 4. |
| (11) | Tax Rate | BX5 | <Enter> | Enter the digits shown or edited from box 5.Note:If less than four digits, press <Enter>. |
| (12) | Exemption Code | BX6 | <Enter> | Enter the digits shown or edited from box 6.Note:If more than one code or code is illegible, press <F12>. |
| (13) | Tax Withheld | BX7 $ | <Enter> | Enter the amount from box 7. |
| (14) | Withholding by Other Agents | BX8 $ | <Enter> | Enter the amount from box 8. |
| (15) | Total Withholding Credit | BX9 $ | <Enter> | Enter the amount from box 9. |
| (16) | Amount Repaid to Recipient | BX10 $ | <Enter> | Enter the amount from box 10. |
| SECTION 02 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042–S |
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| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "02" . |
| (2) | Withholding Agent's EIN | 11EIN | <Enter> | Enter the digits shown or edited from box 11. |
| (3) | EIN Indicator Check Boxes | 11CKBX | <Enter> | Enter as follows: (a) enter a "1" if the "QI-EIN" box is checked. (b) press <Enter> if the "EIN" box is checked. (c) enter a "1" if both boxes are checked . |
| (4) | Withholding Agent's Name Line 1 | 12ANAME1 | <Enter> | Enter the first name line from box 12a. |
| (5) | Withholding Agent's Name Line 2 | 12ANAME2 | <Enter> | Enter the second name line from box 12a. |
| (6) | Withholding Agent's Name Line 3 | 12ANAME3 | <Enter> | Enter the third name line from box 12a. |
| (7) | Withholding Agent's Street Address 1 | 12BADD1 | <Enter> | Enter the first address from box 12b. |
| (8) | Withholding Agent's Street Address 2 | 12CADD2 | <Enter> | Enter the second address from box 12c. |
| (9) | Withholding Agent's City | 12DCITY | <Enter> | Enter the city shown from box 12d. |
| (10) | Withholding Agent's State | 12DST | <Enter> | Enter the standard state abbreviation from box 12d. |
| (11) | Withholding Agent's Province Code | 12DPROV | <Enter> | Enter the province code from box 12d. |
| (12) | Withholding Agent's Country Code | 12DCOUN | <Enter> | Enter the country code from box 12d. |
| (13) | Withholding Agent's Postal Zone | 12DZONE | <Enter> | Enter the zip code or foreign postal zone from box 12d. |
| SECTION 03 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042–S |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "03" . |
| (2) | Recipient's Name Line 1 | 13ANAME1 | <Enter> | Enter the first name line from box 13a. |
| (3) | Recipient's Name Line 2 | 13ANAME2 | <Enter> | Enter the second name line from box 13a. |
| (4) | Recipient's Name Line 3 | 13ANAME3 | <Enter> | Enter the third name line from box 13a. |
| (5) | Recipient Code | 13BCODE | <Enter> | Enter the 2–digit code from box 13b.Note:If only one digit is present, enter a leading zero (0) before the digit. Note:If more than one code is present, press <F12>. |
| (6) | Recipient's Street Address Line 1 | 13CADD1 | <Enter> | Enter the first street address from box 13c. |
| (7) | Recipient's Street Address Line 2 | 13DADD2 | <Enter> | Enter the second street address from box 13d. |
| (8) | Recipient's City | 13ECITY | <Enter> | Enter the city from box 13e.Caution:Do not enter Major City Codes. |
| (9) | Recipient's State | 13EST | <Enter> | Enter the standard state abbreviation from box 13e. |
| (10) | Recipient's Province Code | 13EPROV | <Enter> | Enter the province code from box 13e. |
| (11) | Recipient's Country Code | 13ECOUN | <Enter> | Enter the country code from box 13e. |
| (12) | Recipient's Postal Code | 13EZONE | <Enter> | Enter the postal code from box 13e. |
| (13) | Recipient's U.S. TIN | 14TIN | <Enter> | Enter the TIN from box 14. |
| (14) | Recipient's U.S. TIN Indicator Checkbox | 14CKBX | <Enter> | Enter: (a) "1" if the first box is checked. (b) "2" if the second box is checked. (c) "3" if the third box is checked. If more than one box is checked, press <Enter>. |
| (15) | Recipient's Foreign Tax ID# | 15ID | <Enter> | Enter the ID# from box 15.Note:Only letters A-Z, digits 0-9 and blanks are valid in this field. |
| (16) | Recipient's Code of Residence | 16CODE | <Enter> | Enter the code from box 16.Note:Only letters A-Z are valid in this field. |
| SECTION 04 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042–S |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "04" . |
| (2) | NQI Flow-Through Entity Name Line 1 | 17NAME1 | <Enter> | Enter the first name line from box 17. |
| (3) | NQI Flow-Through Entity Name Line 2 | 17NAME2 | <Enter> | Enter the second name line from box 17. |
| (4) | NQI Flow-Through Entity Name Line 3 | 17NAME3 | <Enter> | Enter the third name line from box 17. |
| (5) | Country Code | 18CODE | <Enter> | Enter the code from box 18.Note:Only letters A-Z are valid in this field. |
| (6) | NQI's Entity Street Address 1 | 19AADD1 | <Enter> | Enter the first street address from box 19a. |
| (7) | NQI's Entity Street Address 2 | 19BADD2 | <Enter> | Enter the second street address from box 19b. |
| (8) | NQI's Entity City | 19CCITY | <Enter> | Enter the city from box 19c.Caution:Do not enter Major City Codes. |
| (9) | NQI's Entity State | 19CST | <Enter> | Enter the standard state abbreviation from box 19c. |
| (10) | NQI's Entity Province Code | 19CPROV | <Enter> | Enter the province code from box 19c. |
| (11) | NQI's Entity Country Code | 19CCOUN | <Enter> | Enter the country code from box 19c. |
| (12) | NQI's Entity Postal Code | 19CZONE | <Enter> | Enter the postal code from box 19c. |
| (13) | NQI's Entity TIN | 20TIN | <Enter> | Enter the TIN from box 20. |
| (14) | Payer's Name | 21NAME | <Enter> | Enter the name from box 21. |
| (15) | Payer's TIN | 21TIN | <Enter> | Enter the TIN from box 21. |
| (16) | Recipient's Account Number | 22# | <Enter> | Enter the account number from box 22.Note:Only letters A-Z and digits 0-9 are valid in this field. |
| (17) | State Income Tax Withheld | 23 AMT $ | <Enter> | Enter the amount from box 23. |
| (18) | Payer's State Tax Number | 24# | <Enter> | Enter the state tax number from box 24.Note:Only digits 0-9 are valid in this field. |
| (19) | State Code | 25ST | <Enter> | Enter the code from box 25. |
| SECTION 01 | ||||
|---|---|---|---|---|
| Source Document or Record: Form 1042–T |
||||
| Elem. No. | Data Element Name | Prompt | Fld. Term. | Instructions |
| (1) | Section Number | SECT: | <Enter> | Press <Enter> if already present on the screen; otherwise, enter "01" . |
| (2) | Serial Number | SER# | <Enter> | Enter the last two digits of the 13-digit DLN from the upper portion of the form. If the serial number has been generated by the system, verify that it matches the document being entered. |
| (3) | Tax Year | YEAR | <Enter> | Enter the preprinted or edited year from the top of the form in YY format. This is a MUST ENTER field for the first document of the block. The tax year will be generated into subsequent documents when <Enter> is pressed unless a different tax year is entered. If the tax year is different on any subsequent document, it must be entered. |
| (4) | EIN | EIN | <Enter> | Enter the EIN. |
| (5) | QI/NQI Check Boxes | QI/NQI? | <Enter> | Enter as follows: (a) enter a "1" if the first box is checked. (b) enter a "2" if the second box is checked. Otherwise, press <Enter>. |
| (6) | Withholding Agent's Name Line 1 | NAME1 | <Enter> | Enter the first name line from the entity area of the return. |
| (7) | Withholding Agent's Name Line 2 | NAME2 | <Enter> | Enter the second name line from the entity area of the return. |
| (8) | Withholding Agent's Name Line 3 | NAME3 | <Enter> | Enter the third name line from the entity area of the return. |
| (9) | Street Address Line 1 | ADD1 | <Enter> | Enter the first street address from the entity area of the return. |
| (10) | Street Address Line 2 | ADD2 | <Enter> | Enter the second street address from the entity area of the return. |
| (11) | City | CITY | <Enter> | Enter the city from the entity area of the return.Caution:Do not enter Major City Codes. |
| (12) | State | ST | <Enter> | Enter the standard state abbreviation from the entity area of the return. |
| (13) | Province Code | PROV | <Enter> | Enter the province code from the entity area of the return. |
| (14) | Country Code | COUN | <Enter> | Enter the country code from the entity area of the return. |
| (15) | Postal Code/Zone/ZIP | ZONE | <Enter> | Enter the postal code/zone from the entity area of the return. For U.S. addresses, enter the zip code. |
| (16) | Type of Return Indicator (Amended/Original) | RTI | <Enter> | Enter from line 1a as follows: (a) If the "Amended" box is checked, enter a "1" . (b) If the "Original" box is checked, press <Enter>. |
| (17) | Pro-Rata Basis Reporting | CKBX | <Enter> | Enter the edited digit from below line 1a. |
| (18) | Number of Forms 1042–S | NBR | <Enter> | Enter the number from line 1b. |
| (19) | Total Gross Income | L2A $ | <Enter> | Enter the amount from line 2a. |
| (20) | Total U.S. Federal Tax Withheld | L2B $ | <Enter> | Enter the amount from line 2b. |
| (21) | Final Checkbox | FINAL | <Enter> | Enter "1" if the "Final" box is checked. |
| (22) | Contact/Signature Name | CONT | <Enter> | No entry required Press <Enter>. |
| (23) | Contact/Signature Telephone Number | TEL# | <Enter> | No entry required. Press <Enter>. |
| (24) | Received Date | RDATE | <ENTER> | Enter the date as stamped or edited from the face of the return. |