This figure shows the 2020 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and illustrates the proper computing and editing of Box 5, Withholding allowances. The filer entered an amount in Box 2, Gross Income and Box 6, Net Income. The Income Code in Box 1 is 15. The filer did not make an entry in Box 5. The tax examiner computed the amount for Box 5, Withholding Allowances by subtracting Box 6 from Box 2 and edited the correct amount in Box 5.