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IRS Release Status:FINAL

Sample Excel Import File: 1042-S Sample Excel Import TY2018.xls

What's New for 2018

  • 2017 Box 11 has now moved to Box 9: Overwithheld tax repaid to recipient pursuant to adjustment procedures
  • 2017 Box 9 has now moved to Box 11: Tax paid by Withholding Agent


Import Form Fields:

Field NameSizeType DescriptionNotes
See Form Filer Common Fields Filer fields common to all form types.
See Recipient Common Fields Recipient fields common to all form types.
Unique Form ID10NumericUnique Form Identifier

A withholding agent must provide a unique form identifier number on each Form 1042-S that it files in the box provided at the top of the form. The unique form identifier must: Be numeric (for example, 1234567891), Be exactly 10 digits, and Not be the recipient's U.S. or foreign TIN.

The 1042-S software will auto-assign Unique Form Identifiers if they are not included in the import file.

Box 1 Code2TextIncome CodeSee IRS instructions

Box 2 Amount

12AmountGross Income

Box 3 Checkbox

1CheckboxChapter 3 Indicator X / Y / T / 1 = Checked
Box 3a Code2TextChapter 3 Exemption CodeSee IRS instructions
Box 3b Number4NumericChapter 3 Tax RateTax Rate as a two-digit whole number and two-digit decimal
Box 4 Checkbox1CheckboxChapter 4 Indicator X / Y / T / 1 = Checked
Box 4a Code2TextChapter 4 Exemption Code See IRS instructions
Box 4b Number4NumericChapter 4 Tax RateTax Rate as a two-digit whole number and two-digit decimal
Box 5 Amount12AmountWithholding Allowance
Box 6 Amount12AmountNet Income
Box 7a Amount12AmountFederal Tax Withheld
Box 7b Checkbox1CheckboxCheck if tax not deposited with IRS pursuant to escrow prodecure

Box 8 Number

12AmountTax withheld by other agents
Box 9 Amount12AmountOverwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)
Box 11 Amount12AmountTax paid by Withholding Agent
Box 12b Code2TextWithholding Agent's Chapter 3 Status Code .See IRS instructions
Box 12c Code2TextWithholding Agent's Chaper 4 Status CodeSee IRS instructions
Box 13b Code2TextRecipient's Country CodeSee IRS instructions

Box 13e TIN

11NumberRecipient's U.S. TIN, if any
Box 13f Code2TextRecipient Chaper 3 status code See IRS instructions
Box 13g Code2TextRecipient Chaper 4 status code See IRS instructions
Box 14a Name40TextPrimary Withholding Agent's Name (if applicapable)
Box 14b TIN11NumberPrimary Withholding Agent's EIN
Box 15 Checkbox1CheckboxPro-rata Basis ChkbxPro-rata Reporting See IRS instructions
Box 15a TIN11NumberIntermediary flow-through's name
Box 15b Code2TextIntermediary’s or FTE’s Chapter 3 Status Code See IRS instructions
Box 15c Code2TextIntermediary’s or FTE’s Chapter 4 Status Code See IRS instructions
Box 15d Name40Text

Intermediary/Flow-Through's Name


Box 15e GIIN19TextIntermediary or FTE GIINGlobal Intermediary identification Number (GIIN)
Box 15f Code2TextNQI/FLW-THR/PTP Country Code See IRS instructions
Box 15g TIN22TextRecipient’s Foreign Tax I.D. Number
Box 15h Address40TextNQI/FLW-THR/PTP Address Line-1

40TextNQI/FLW-THR/PTP Address Line-2
Box 15i City40TextNQI/FLW-THR/PTP City
Box 16a Name40TextPayer's Name
Box 16b TIN11TextPayer's TIN
Box 16c GIIN19TextPayer's GIIN
Box 16d Code2TextPayer's Chapter 3 Status CodeSee IRS instructions
Box 16e Code2TextPayer's Chapter 4 Status CodeSee IRS instructions
Box 17a Amount12AmountState income tax withheld
Box 17b State No.10TextPayer's State Tax Number
Box 17c State2TextPayer's State CodeSee IRS instructions

See Form Common Fields

Form fields common to all form types.

1042-S Form:

IRS 1042-S Form:  1042-S Form

IRS 1042-S Instructions:  1042-S Instructions

1042-S Correction of a Correction Walk Through Guidebook PDF download

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