This figure shows the 2023 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and illustrates the proper editing for Box 1, Income Code. The Income Code 1 was entered by the filer as a single-digit. The tax examiner edited a zero in front of the filer's entry to make the Income Code a two-digit number. The tax examiner also edited a 3 in Box 3.