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Changes to 2017 Instructions for Form 1042-S - Dec-2017

Box 13i and 13l of the 2017 Instructions for Form 1042-S, are modified as follows, the below language should be substituted for what is currently in the 2017 instructions:

Box 13i, Recipient’s Foreign Taxpayer Identification Number
Use box 13i to enter the recipient’s identification number used in the recipient’s country of residence for tax purposes. You must enter a foreign taxpayer identification number for any of the following recipients:

  • Any foreign person claiming a reduced rate of, or exemption from, tax under a tax treaty between a foreign country and the United States if such person provides a foreign taxpayer identification number in lieu of a U.S. TIN for income for which an exemption from the TIN requirement does not apply (see instructions for boxes 13e and 13h, earlier).
  • Any recipient that is an account holder of a financial account (as defined in Regulations section 1.1471-5(b)) maintained at a U.S. office or branch of a financial institution to the extent that such recipient has furnished a withholding certificate that provides a foreign taxpayer identification number.

Box 13l, Recipient’s Date of Birth
Use box 13l to enter the recipient’s date of birth if it is available in the withholding agent’s electronically searchable information. The correct format if entered is YYYYMMDD (for example, enter “20001205” for a date of birth of December 5, 2000). For 2017, a financial institution making a payment with respect to a financial account (as defined in Regulation section 1.1471-5(b)) maintained at its U.S. office or branch must report the recipient’s date of birth (if the recipient is an individual) to the extent that such recipient has furnished a withholding certificate that provides a date of birth or the recipient’s date of birth is available in the withholding agent’s electronically searchable information (as defined in Regulations section 1.1471-1(b)(38)).