This figure shows the 2023 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and illustrates the proper coding when Box 13f, Recipient's Chapter 3 Status Code, is blank. The filer hasn't entered a Recipient Code in Box 13f. The tax examiner edited a 3 for the Chapter 3 indicator on Line 3 and 16 for the Recipients Status Code on Line 13f. The tax examiner also perfected the Tax Rate to a four-digit number. The tax examiner used the Country Code Chart for editing entity/address information (Exhibit 3.21.111–8) to find the correct two-digit code, circled out Australia and edited the Country Code AS, in the slash/slash/$ format and arrowed to the correct position (before the Postal Code).