3.37.110  Chapter 3 Withholding Returns

Manual Transmittal

November 04, 2014

Purpose

(1) This transmits revised IRM 3.37.110, International ISRP System - Withholding Returns..

Material Changes

(1) Various editorial changes throughout the text.

(2) Exhibit 3.24.110 - 3, Section 2 Form 1042, various changes.

(3) Exhibit 3.24.110 - 4, Section 3 Form 1042, various changes

(4) Exhibit 3.24.110 - 7, Added Section 6 Form 1042

(5) Exhibit 3.24.110 - 8, Section 1 Form 1042-S, various changes

(6) Exhibit 3.24.110 - 9, Section 2 Form 1042-S, various changes

(7) Exhibit 3.24.110 - 10, Section 3 Form 1042-S, various changes

(8) Removed Section 4, Form 1042 - S

(9) Exhibit 3.24.110 - 11, Section 1 Form 1042-T, various changes

Effect on Other Documents

This supersedes IRM 3.37.110, dated November 5, 2013 (effective January 1, 2014).

Audience

Data Conversion Operations

Effective Date

(01-01-2015)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.37.110.1  (01-01-2014)
Introduction

  1. 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.

  2. Data transcribers will also need to refer to IRM 3.24.38, BMF General Instructions, for general procedures.

3.37.110.1.1  (01-01-2011)
Control Documents

  1. The control documents from which data may be transcribed are:

    1. Form 813, Document Register

    2. Form 1332, Block and Selection Record

    3. Form 3893, Re-entry Document Control

3.37.110.1.2  (01-01-2011)
Source Documents

  1. The source documents from which data may be transcribed are:

    1. Form 1042, Annual Withholding Tax Return for U. S. Source Income of Foreign Persons

    2. Form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding

    3. Form 1042–T, Annual Summary and Transmittal of Form 1042–S

3.37.110.1.3  (01-01-2011)
Forms/Program Numbers/Tax Class & Doc. Codes

  1. The following table provides the forms, program numbers, tax class and document codes.

    FORMS PROGRAM NUMBERS TAX CLASS &
    DOCUMENT CODES
    Form 1042 12500 125
    Form 1042–S 71720 502
    Form 1042–T 71700 501

3.37.110.1.4  (01-01-2011)
Required Sections

  1. Original Entry

    • Form 1042 — Sections 01 and 02

    • Form 1042–S — Sections 01, 02, 03, and 04

    • Form 1042–T — Section 01

  2. Key Verification

    • Form 1042 — Section 01 and 03 (if zero balance fails)

    • Form 1042–S — Sections 01, 02, 03, and 04

    • Form 1042–T — Section 01

3.37.110.2  (01-01-2013)
Entry of Name Lines— Form 1042–S and Form 1042–T

  1. 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.

    Note:

    Abbreviate as much as possible using the standard abbreviation chart found in IRM 3.24.38-9, Standard Abbreviations.

  2. On the name line enter "and" or "or" as it appears on the name line.

  3. Withholding Rate Pool is a valid name line entry. Enter exactly as shown.

  4. 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, Standard Abbreviations.

    Example The Miller Corp.
    Denise Miller, Pres.
    c/o Foster Miller, CFO
    Enter as: First Name Line MILLER CORP
      Second Name Line DENISE MILLER PRES
      Third Name Line % FOSTER MILLER CFO
  5. Drop all prefixes except when followed by "CO" , "CORP." or "INC."

  6. 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, CEO
    Enter: First Name Line DR JOHN SMITH INC
      Second Name Line JOHN SMITH CEO
  7. If the word "Attention" or "ATTN" precedes a name line, enter exactly as shown.

    Example: Lakeside Medical Hospital
    Attn: Nancy Fuller
    Enter as: First Name Line LAKESIDE MEDICAL HOSPITAL
      Second Name Line ATTN NANCY FULLER
  8. For the "#" symbol, enter "#" .

  9. For the "¢" symbol, enter "CENT " .

    Example: Enter as:
    Lakeside Medical #3 LAKESIDE MEDICAL #3
    5 & 10 & 25¢ Store 5 & 10 & 25 CENT STORE
  10. 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 CO
    John Edwards DBA Excel Manufacturing JOHN EDWARDS
    EXCEL MANUFACTURING
  11. 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
  12. 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

3.37.110.3  (02-22-2012)
Entry of Street Address Lines— Form 1042–S and Form 1042–T

  1. When entering domestic addresses follow the instructions in IRM 3.24.38.4.4.14.8, Street Address.

  2. When entering foreign addresses follow the instructions in IRM 3.24.38.4.4.14.9(2), 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.

3.37.110.4  (01-01-2011)
Entry of City Fields— Form 1042-S and Form 1042-T

  1. DO NOT use the major city codes when entering any city fields on Form 1042-S and Form 1042-T.

3.37.110.5  (02-22-2012)
Entry of Postal Zone/Code/ZIP Code Fields— Form 1042-S and Form 1042-T

  1. When entering domestic addresses follow the instructions in IRM 3.24.38.4.4.14.12, BMF General Instructions, ZIP Code.

  2. When entering foreign addresses:

    1. If the province code is more than two characters, enter the first character followed by the pound sign (#).

    2. If there is more than one province code, enter a pound sign (#).

    3. For postal zones/codes, spaces, A-Z and 0-9 are valid. If illegible , press <Enter>.

      Note:

      Hyphens are considered invalid characters in this field.

3.37.110.6  (01-01-2011)
ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Exhibit 3.37.110-1 
Block Header Data Entry

Block Header Data Entry
Source Document or Record:
Form 813 and Form 1332 FOR ORIGINAL INPUT DOCUMENTS
FORM 3893 FOR RE-ENTRY DOCUMENTS
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 and 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 and Form 1332 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 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 1332or "RRPS" is in the header of Form 1332.
(b) box 13 is checked on Form 3893.

Exhibit 3.37.110-2 
Section 01 Form 1042 (Program 12500)

SECTION 01
Source Document or Record:
Form 1042
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.

Exhibit 3.37.110-3 
Section 02 Form 1042 (Program 12500)

SECTION 02
Source Document or Record:
Form 1042
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 for 2013 and prior:
(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.

Exhibit 3.37.110-4 
Section 03 Form 1042 (Program 12500)

SECTION 03
Source Document or Record:
Form 1042
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) Ch. 3 Status Code CODE <Enter> Enter the status code from the entity area of the form.
(4) Ch. 4 Status Code CODE <Enter> Enter the status code from the entity area of the form.
(5) Number of Forms 1042–S Filed on Paper 61A <Enter> Enter the digits from line 61a.
(6) Number of Forms 1042–S Filed Electronically 61B <Enter> Enter the digits from line 61b.
(7) Total U.S. Source FDAP Income Reported 62A <Enter> Enter the amount from line 62a.
(8) Total U.S. Source Substitute Dividend Payments Reported 62B(1) <Enter> Enter the amount from line 62b(1).
(9) Total U.S. Source Payments other than Substitute Dividend Payments Reported 62B(2) <Enter> Enter the amount from line 62b(2).
(10) Total Gross Amounts Reported 62C <Enter>
MINUS (−)
Enter the amount from line 62c.
(11) Gross Amounts Actually Paid 62D <Enter> Enter the amount from line 62d.
(12) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the Yes box is checked; otherwise, press <Enter> .
(13) Third Party Designee's Identification (ID) Number ID# <Enter> Enter the third party designee's ID number.
(14) Preparer's PTIN PSSN <Enter> Enter the PTIN. .
(15) Preparer's EIN PEIN <Enter> Enter the preparer's EIN..
(16) Preparer's Telephone # TEL# <Enter> MINUS (−) Enter the preparer's telephone number.

Exhibit 3.37.110-5 
Section 04 Form 1042 (Program 12500)

SECTION 04
Source Document or Record:
Form 1042
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.

Exhibit 3.37.110-6 
Section 05 Form 1042 (Program 12500)

SECTION 05
Source Document or Record:
Form 1042
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.

Exhibit 3.37.110-7 
Section 06 Form 1042 Program 12500

SECTION 06
Source Document or Record: Form 1042
Elem. No. Data Element Name Prompt Fld. Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "06".
(2) Taxes Withheld by Withholding Agents 63A <Enter> Enter the amount from line 63a.
(3) Payments Other Than Substitute Dividends 63B(1) <Enter> Enter the amount from line 63b(1).
(4) For Substitute Dividends 63B(2) <Enter> Enter the amount from line 63b(2).
(5) Reimbursements 63C <Enter>
MINUS(-)
****
Enter the amount from line 63c and press MINUS(-).
(6) Tax Assumed by Withholding Agent 63D <Enter> Enter the amount from line 63d.
(7) Total Tax Withheld or Assumed 63E <Enter> Enter the amount from line 63e.
(8) Adjustments of Under Withheld Tax on Corporate Distributions 64A <Enter>
MINUS(-)
****
Enter the amount from line 64a and press MINUS(-).
(9) Net Tax Liability Under Chapter 3 64B <Enter> Enter the amount from line 64b.
(10) Net Tax Liability Under Chapter 4 64C <Enter> Enter the amount from line 64c.
(11) Excise Tax 64D <Enter> Enter the amount from line 64d.
(12) Total Net Tax Liability 64E <Enter> Enter the amount from line 64e.
(13) Total Paid by Electronic Funds Transfer 65 <Enter> Enter the amount from line 65.
(14) Overpayment Applied 66 <Enter> Enter the amount from line 66.
(15) Payments Other Than Substitute Dividend Payments 67A <Enter> Enter the amount from line 67a.
(16) Substitute Dividend Payments 67B <Enter> Enter the amount from line 67b.
(17) Total Payments 68 <Enter> Enter the amount from line 67.
(18) Balance Due 69 <Enter> Enter the amount from line 69 as follows:
(a) If the amount on line 69 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 69 is different from the Remittance amount, enter the amount from line 69 and press <Enter>
(19) Overpayment Attributable to Over Withholding on U.S. income of Foreign Persons 70A <Enter>
MINUS(-)
****
Enter the amount from line 70a and press MINUS(-).
(20) Overpayment Attributable to Excise Tax on Specified Federal Procurement Payments 70B <Enter>
MINUS(-)
****
Enter the amount from line 70b and press MINUS(-).
(21) Refund Indicator 71 <Enter> Enter a "2" if the "Refund" box is checked; otherwise, press <Enter>
(22) Total U.S. Source FDAP Income Required Under Chapter 4 L1 <Enter> Enter the amount from line L1.
(23) Amount of Income Paid to Recipients Whose Chapter 4 Status Established No Withholding is Required L2A <Enter> Enter the amount from line L2a.
(24) Amount of Excluded Nonfinancial Payments L2B <Enter> Enter the amount from line L2b.
(25) Amount of Income Paid with Respect to Grandfathered Obligations L2C <Enter> Enter the amount from line L2c.
(26) Amount of Income Effectively Connected with the conduct of a Trade or Business in the U.S. L2D <Enter> Enter the amount from line L2d.
(27) Amount of Excluded Offshore Payment L2E <Enter> Enter the amount from line L2e.
(28) Total U.S. Source FDAP Income Not Required Under Chapter 4 L2F <Enter> Enter the amount from line L2f.
(29) Total U.S. Source FDAP Income Reportable Under Chapter 4 L3 <Enter> Enter the amount from line L3.
(30) Total U.S. source FDAP income reported on all Forms 1042-S L4 <Enter> Enter the amount from line L4.
(31) Total Variance L5 <Enter> Enter the amount from line L5.
(32) Payments Checkbox CKBX <Enter> Enter a "1" only if the box is checked; otherwise, press <Enter>.

Exhibit 3.37.110-8 
Section 01 Form 1042–S (Program 71720)

SECTION 01
Source Document or Record:
Form 1042–S
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" , "2" , if both boxes are checked enter, "3" , if no boxes are checked or edited, press <Enter>.
(7) Pro Rata RTIPR <Enter> Enter (1) if the box is checked. If blank, press <Enter>
(8) 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>.

(9) Gross Income BX2 $ <Enter> Enter the amount from box 2.
(10) Chapter 3 Check Boxes 3CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(11) Exemption Code BX3A <Enter> Enter the digits shown or edited from box 3a.

Note:

If more than one code or code is illegible, press <F12>

(12) Tax Rate BX3B <Enter> Enter the digits shown or edited from box 3b.

Note:

If less than four digits, press <Enter>

(13) Chapter 4 Check Boxes 4CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>
(14) Exemption Code BX4A <Enter> Enter the digits shown or edited from box 4a.

Note:

If more than one code or code is illegible, press <F12>.

(15) Tax Rate BX4B <Enter> Enter the digits shown or edited from box 4b.

Note:

If less than four digits, press <Enter>

(16) Withholding Allowances BX5 $ <Enter> Enter the amount from box 5.
(17) Net Income BX6 $ <Enter> Enter the amount from box 6.
(18) Federal Tax Withheld BX7$ <Enter> Enter the amount from box 7.
(19) Tax Not Deposited Under Escrow Procedure CKBX <Enter> Enter a "1" if only the Yes box is checked; otherwise, press <Enter>.
(20) Tax Withheld by Other Agents BX8 $ <Enter> Enter the amount from box 8.
(21) Total Assumed by Withholding Agent BX9 $ <Enter> Enter the amount from box 9.
(22) Tax Withholding Credit BX10 $ <Enter> Enter the amount from box 10.
(23) Amount Repaid to Recipient BX11 $ <Enter> Enter the amount from box 11.
(24) Withholding Agents EIN 12AEIN <Enter> Enter the withholding agents EIN, box 12
(25) Withholding Agent’s EIN Indicator 12CHBX <Enter> Enter as follows:
0 = EIN
1 = QI-EIN, WP-EIN, WT-EIN
2 = NQI-EIN
(26) Chapter 3 Status Code 12BSC <Enter> Enter the Chapter 3 status code from box 12b.
(27) Chapter 4 Status Code 12CSC <Enter> Enter the Chapter 4 status code from box 12c.

Exhibit 3.37.110-9 
Section 02 Form 1042-S (Program 71720)

SECTION 02
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 "02" .
(2) Withholding Agent's Name Line 1 13ANAME1 <Enter> Enter the first name line from box 13a.
(3) Withholding Agent's Name Line 2 13ANAME2 <Enter> Enter the second name line from box 13a.
(4) Withholding Agent's Name Line 3 13ANAME3 <Enter> Enter the third name line from box 13a.
(5) Withholding Agent's GIIN 13BGIIN <Enter> Enter the withholding agents GIIN from box 13b.
(6) Country Code 13CCC <Enter> Enter the country code from box 13c.
(7) Foreign Taxpayer Identification Number 13DFTIN <Enter> Enter the ID# from box 13d.

Note:

Only letters A-Z, digits 0-9 and blanks are valid in this field.

(8) Withholding Agent's Street Address 1 13EADD1 <Enter> Enter the first address from box 13e.
(9) Withholding Agent's Street Address 2 13EADD2 <Enter> Enter the second address from box 13e.
(10) Withholding Agent's City 13FCITY <Enter> Enter the city shown from box 13f.
(11) Withholding Agent's State 13FST <Enter> Enter the standard state abbreviation from box 13f.
(12) Withholding Agent's Province Code 13FPROV <Enter> Enter the province code from box 13f.
(13) Withholding Agent's Country Code 13FCOUN <Enter> Enter the country code from box 13f.
(14) Withholding Agent's Postal Zone 13FZONE <Enter> Enter the zip code or foreign postal zone from box 13f.
(15) Recipient’s US TIN 13GTIN <Enter> Enter the Recipient’s US TIN from box 13g.
(16) Chapter 3 Status Code 13HSC <Enter> Enter the Chapter 3 status code from box 13h.
(17) Chapter 4 Status Code 13ISC <Enter> Enter the Chapter 4 status code from box 13i.

Exhibit 3.37.110-10 
Section 03 Form 1042-S (Program 71720)

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 14ANAME1 <Enter> Enter the first name line from box 14a.
(3) Recipient's Name Line 2 14ANAME2 <Enter> Enter the second name line from box 14a.
(4) Recipient's Name Line 3 14ANAME3 <Enter> Enter the third name line from box 14a.
(5) Recipient's Country Code 14BCOUN <Enter> Enter the country code from box 14b.
(6) Recipient's Street Address Line 1 14ADD1 <Enter> Enter the first street address from box 14c.
(7) Recipient's Street Address Line 2 14ADD2 <Enter> Enter the second street address from box 14c.
(8) Recipient's City 14DCITY <Enter> Enter the city from box 14d.
Caution: Do not enter Major City Codes.
(9) Recipient's State 14DST <Enter> Enter the standard state abbreviation from box 14d.
(10) Recipient's Province Code 14DPROV <Enter> Enter the province code from box 14d.
(11) Recipient's Country Code 14DCOUN <Enter> Enter the country code from box 14d.
(12) Recipient's Postal Code 14DZONE <Enter> Enter the postal code from box 14d.
(13) Primary Withholding Agent’s Name 14E <Enter> Enter the name from box 14e.
(14) Primary Withholding agent’s EIN 14F EIN <Enter> Enter the withholding agent’s EIN, box 14f.
(15) Intermediary or Flow Through Entity’s EIN 15A EIN <Enter> Enter the TIN from box 15a.
(16) Intermediary Ch 3 Status Code 15BSC <Enter> Enter the intermediary Ch. 3 status code from box 15b.
(17) Intermediary Ch 4 Status Code 15CSC <Enter> Enter the intermediary Ch. 3 status code from box 15c.
(18) Intermediary or Flow Through entity’s Name Line 1 16ANAME1 <Enter> Enter the code from box 16a.
(19) Intermediary or Flow Through entity’s Name Line 2 16ANAME2 <Enter> Enter the name from box 16a.
(20) Intermediary or Flow Through entity’s Name Line 3 16ANAME3 <Enter> Enter the name from box 16a.
(21) Intermediary or Flow Through entity’s GIIN 16BGIIN <Enter> Enter the digits shown or edited from box 16b.
(22) Intermediary Country Code 16CCOUN <Enter> Enter the intermediary Country Code from box 16c.
(23) Intermediary Foreign TIN 16DTIN <Enter> Enter the intermediary foreign TIN from box 16d.
(24) Intermediary Address 16EADD <Enter> Enter the intermediary address from box 16e.
(25) Intermediary Address 16EADD <Enter> Enter the intermediary address from box 16e.
(26) Intermediary City/Town 16FCITY <Enter> Enter the intermediary city or town from 16f.
Caution: Do not enter Major City Codes.
(27) Intermediary State 16FST <Enter> Enter the intermediary state from box 16f.
(28) Intermediary Province 16FPROV <Enter> Enter the intermediary province from box 16f.
(29) Intermediary Country 16FCOUN <Enter> Enter the intermediary country from box 16f.
(30) Intermediary ZIP or Postal Zone 16FZONE <Enter> Enter the intermediary zip or postal zone from box 16f.
(31) Recipient’s GIIN 17GIIN <Enter> Enter the digits shown or edited from box 17.
(32) Recipient’s U.S. TIN Type 18CKBX <Enter> Required. Enter the recipient’s U.S. TIN type indicator from the following values:
0 = No TIN required
1 = SSN/ITIN
2 = EIN 3 = QI-EIN, WP-EIN, WT-EIN
4 = TIN required but not provided
(33) Recipient's Foreign Tax ID Number 18FTID <Enter> Enter the intermediary foreign TIN from box 18.
(34) Recipient's Account Number 19 <Enter> Enter the account number from box 19.

Note:

Only letters A-Z and digits 0-9 are valid in this field.

(35) Recipient’s Date of Birth 20DOB <Enter> Enter the recipient’s date of birth from box 20.
(36) Payer's Name 21NAME <Enter> Enter the name from box 21.
(37) Payer's TIN 22TIN <Enter> Enter the TIN from box 22.
(38) Payer’s GIIN 23GIIN <Enter> Enter the payer’s GIIN from box 23.
(39) State Income Tax Withheld 24 AMT $ <Enter> Enter the amount from box 24.
(40) Payer's State Tax Number 25STN <Enter> Enter the state tax number from box 25.

Note:

Only digits 0-9 are valid in this field.

(41) State Code 26ST <Enter> Enter the code from box 26.

Exhibit 3.37.110-11 
Section 01 Form 1042–T (Program 71700)

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) Chapter Indicator Indicator <Enter> Enter the edited one digit chapter indicator from the top of the form.
(4) 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.
(5) QI/NQI Check Boxes QI/NQI? <Enter> For 2013 and prior 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) Chapter 4 Status Code CH4 <Enter> Enter the Chapter 4 Status
(10) Chapter 3 Status Code CH3 <Enter> Enter the Chapter 3 Status Code
(11) EIN EIN <Enter> Enter the EIN from box.
(12) Withholding Agent’s EIN Indicator CKBX <Enter> Enter as follows:
0 = EIN
1 = QI-EIN, WP-EIN, WT-EIN
2 = NQI-EIN
(13) Street Address Line 1 ADD1 <Enter> Enter the first street address from the entity area of the return.
(14) Street Address Line 2 ADD2 <Enter> Enter the second street address from the entity area of the return.
(15) City CITY <Enter> Enter the city from the entity area of the return.

Caution:

Do not enter Major City Codes.

(16) State ST <Enter> Enter the standard state abbreviation from the entity area of the return.
(17) Province Code PROV <Enter> Enter the province code from the entity area of the return.
(18) Country Code COUN <Enter> Enter the country code from the entity area of the return.
(19) 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.
(20) 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>.
(21) Pro-Rata Basis Reporting CKBX <Enter> Enter the edited digit from below line 1a.
(22) Number of Forms 1042–S NBR <Enter> Enter the number from line 1b.
(23) Total Gross Income L2A $ <Enter> Enter the amount from line 2a.
(24) Chapter 4 Tax Withheld 3A $ <Enter> Enter the amount from line 3a.
(25) Chapter 3 Tax Withheld 3B $ <Enter> Enter the amount from line 3b.
(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.

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