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Publication 1187
Specifications for Electronic Filing of
Forms 1042-S, Foreign Person’s U.S. Source
Income Subject to Withholding
For Tax Year 2025
Publication 1187 (Rev. 9-2025) Catalog Number 47024M Department of the Treasury Internal Revenue Service www.irs.gov
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Table of Contents
Part A General Information ...................................................................................... 5
Sec. 1 Introduction ..................................................................................................................................................... 7
Sec. 2 Purpose ........................................................................................................................................................... 7
Sec. 3 What’s New for Tax Year 2025 ....................................................................................................................... 7
Sec. 4 Communicating with the IRS ......................................................................................................................... 8
Sec. 5 Additional Resources ..................................................................................................................................... 9
Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions ......................................... 10
.01 Filing Requirements ....................................................................................................................................... 10
.02 Retention Requirements................................................................................................................................. 11
.03 Due Dates ...................................................................................................................................................... 11
.04 Extension of Time........................................................................................................................................... 11
Sec. 7 Extension of Time for Recipient Copies of Information Returns ............................................................. 11
Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of Information Returns ............................ 12
Sec. 9 Penalties Associated with Information Returns ........................................................................................ 12
Sec. 10 Amended Information Returns .................................................................................................................. 12
.01 General Information........................................................................................................................................ 12
.02 When to File ................................................................................................................................................... 12
.03 Filing Amendments Electronically................................................................................................................... 13
.04 Amended Return File Layout for One and Two Transaction Corrections ....................................................... 13
Sec. 11 Definition of Terms ..................................................................................................................................... 17
Sec. 12 State Abbreviation Codes, APO/FPO Addresses, and Province Codes ................................................ 21
.01 State Abbreviation Codes ............................................................................................................................... 21
.02 APO and FPO Addresses .............................................................................................................................. 22
.03 Province Codes .............................................................................................................................................. 22
Sec. 13 Taxpayer Identification Number ................................................................................................................ 23
Part B Data Communications................................................................................. 25
Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) ............................................ 27
.01 Information Returns (IR) Application for Transmitter Control Code (TCC) ..................................................... 27
.02 Using the Online IR Application for TCC ........................................................................................................ 27
.03 Application Approval/Completed .................................................................................................................... 28
.04 Revise Current Transmitter Control Code (TCC) Information ........................................................................ 28
.05 Do I Need More than One TCC? .................................................................................................................... 28
.06 Deleted TCC................................................................................................................................................... 28
Sec. 2 Connecting to FIRE System ........................................................................................................................ 29
Sec. 2 Connecting to FIRE System (continued) .................................................................................................... 30
Sec. 3 Electronic Specifications ............................................................................................................................. 31
3
.01 FIRE System .................................................................................................................................................. 31
.02 FIRE System Internet Security Technical Standards ..................................................................................... 31
Sec. 4 Electronic Submissions ............................................................................................................................... 32
.01 Electronic Submissions .................................................................................................................................. 32
.02 File Definitions ................................................................................................................................................ 32
.03 Submission Responses .................................................................................................................................. 32
Sec. 5 Test Files ....................................................................................................................................................... 33
Sec. 6 Accuracy of Data and Common Formatting/Submission Errors ............................................................. 34
.01 Accuracy of Data ............................................................................................................................................ 34
.02 Income Codes ................................................................................................................................................ 35
.03 Common Formatting Errors ............................................................................................................................ 35
.04 Common Submission Errors .......................................................................................................................... 38
Part C Record Format Specifications and Record Layouts ................................ 41
File Format Diagram ................................................................................................................................................ 43
Sec. 1 Record Format .............................................................................................................................................. 44
Valid Characters ................................................................................................................................................... 44
Sec. 2 Transmitter “T” Record ................................................................................................................................ 44
General Field Descriptions .................................................................................................................................... 44
Sec. 3 Withholding Agent “W” Record .................................................................................................................. 47
General Field Descriptions .................................................................................................................................... 47
Sec. 4 Recipient “Q” Record................................................................................................................................... 53
General Field Descriptions .................................................................................................................................... 53
For circumstances in which more than one Recipient “Q” Record would be required: ......................................... 54
Sec. 5 Reconciliation “C” Record........................................................................................................................... 68
General Field Descriptions .................................................................................................................................... 68
Sec. 6 End of Transmission “F” Record ................................................................................................................ 70
General Field Descriptions .................................................................................................................................... 70
Part D Extension of Time........................................................................................ 71
Sec. 1 Specifications for Filing Extensions Electronically ................................................................................... 73
.01 Application for Extension of Time to File Information Returns (automatic 30-day) ......................................... 73
.02 Extension of Time Record Layout .................................................................................................................. 74
Part E Exhibits ......................................................................................................... 77
Exhibit 1 Publication 1187 Tax Year 2025 Revision Updates............................................................................... 79
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Part A
General Information
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Sec. 1 Introduction
This publication outlines the communication procedures and transmission formats for:
Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
Withholding agents responsible for providing Form 1042-S to recipients should refer to the Instructions for
Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, for guidance on furnishing Form
1042-S to recipients.
Updates to Publication 1187, after August 31, 2025, are listed in Part E. Exhibit 1, Publication 1187 Tax Year
2025 Revision Updates.
Sec. 2 Purpose
The purpose of this publication is to provide the specifications for electronic filing of Form 1042-S, Foreign
Person’s U.S. Source Income Subject to Withholding, with the Internal Revenue Service (IRS).
Generally, the boxes on the paper forms correspond with the fields used for the electronic file; however, if the
form and field instructions don’t match, the guidance in this publication supersedes the form instructions.
Electronic reporting of information returns eliminates the need for electronic filers to file paper documents to
the IRS. Don’t send copies of paper forms to the IRS for any forms filed electronically. This will result in
duplicate filing and may result in penalty notices.
The Filing Information Returns Electronically (FIRE) System can accept multiple files for the same type of
return. For example, if a company has several branches issuing Forms 1042-S, it is not necessary to
consolidate all the forms into one transmission. Each file may be sent separately. Don’t transmit duplicate
data.
This publication should be used in conjunction with the following forms and publications:
•
Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
•
Instructions for Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
•
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
•
Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098,
1099, 5498, and Certain Other Information Returns
Sec. 3 What’s New for Tax Year 2025
Updates to Publication 1187, after its annual release will be listed in Part E. Exhibit 1, Publication 1187 Tax
Year 2025 Revision Updates.
1. A QuickAlert was issued on July 2, 2025, announcing the retirement of the FIRE System.
•
Tax Year (TY) 2026/Filing Season (FS) 2027 is the targeted date for the retirement of the FIRE
System.
•
The Information Returns Intake System (IRIS) will be the only intake system for information
returns currently received through FIRE, for the 2027 filing season.
•
Stay tuned for future QuickAlerts, IRIS Working Group meetings, and updates to IRS.gov
resources for further guidance.
•
Complete an IRIS Application for TCC to begin transitioning to IRIS.
2. Part 3 Sec. 4 Recipient “Q” Record
Added a new field position and revised an existing field position. Record Layout to reflect the following
changes:
7
•
Field Position 58 – Field Title: QI, WFP, or WFT revising it’s reporting on Form 1042-S to report
to a specific recipient – Length: 1 - General Field Description: Enter “1” if a Qualified
Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust is revising it’s
reporting on Form 1042-S to report to a specific recipient. Otherwise, enter a blank.
•
Field Position 59 – Field Title: Reserved – Length: 1 – General Field Description: Enter a blank.
3. See Instructions for Form 1042-S for recent changes to the form and the instructions including new
fields, new and revised codes, and other changes to consider when preparing and filing Forms 1042-S.
Sec. 4 Communicating with the IRS
The Technical Services Operation (TSO) is available to issuers, transmitters, and employers via the IRS
Automated Chatbot/Live chat feature and at the numbers listed below. When you call, you’ll be provided
guidance to essential elements pertaining to technical aspects for the new Information Returns (IR)
Application for TCC, filing information returns through the FIRE Systems, self-help resources, and referrals
to tax law topics on IRS.gov. Below are some examples of essential elements:
•
Form identification
•
How to obtain a form
•
Related publications for a form or topic
•
Filing information returns electronically
•
FIRE file status information and guidance
Contact TSO Monday through Friday 8:30 a.m. – 5:30 p.m. ET. Listen to all options before making your
selection.
•
•
•
866-455-7438 (toll-free)
304-263-8700 (International) (Not toll-free)
Deaf or hard of hearing customers may call any of our toll-free numbers using their choice
of relay service.
Use the IRS Automated Chatbot/Live chat feature by visiting Filing Information Returns Electronically (FIRE).
Click the Chat bubble in the bottom right corner.
•
•
•
•
Chatbot is available 24/7.
Escalation to live chat is available Monday through Friday 8:30 a.m. – 5:30 p.m. E.T.
Get answers to your questions about transmitter control codes and filing information returns
electronically.
For account-specific questions, you need an IRS (ID.me) account.
To send files using the FIRE System go to https://fire.irs.gov/. To send test file(s) using the FIRE Test
System go to https://fire.test.irs.gov/.
Caution: Under no circumstance should actual live data be transmitted through the FIRE Test System.
Questions regarding the filing of information returns and comments/suggestions regarding this publication
can be emailed to fire@irs.gov. When you send emails concerning specific file information, include the
company name and the electronic filename or Transmitter Control Code (TCC). Don’t include tax
identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure.
Note: This call site does not answer tax law questions concerning the requirements for withholding of tax on
payments under Chapter 3 or Chapter 4. See Instructions for Form 1042-S for additional information.
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Sec. 5 Additional Resources
The following are additional resources and information available for information returns:
Topic
Location
Form 1042-S, Foreign Person’s U.S. Source Income
Subject to Withholding
Form 1042-S
Instructions for Form 1042-S, Foreign Person’s U.S.
Instructions for Form 1042-S
Source Income Subject to Withholding
Forms and Publications
Forms, Instructions & Publications
Form 8508, Application for a Waiver from Electronic
Filing of Information Returns
Form 8508
Form 8809, Application for Extension of Time to File
Information Returns
Form 8809
Apply online at https://fire.irs.gov/. After logging in,
select “Extension of Time Request” from the Main
Menu Options.
Form 15397, Application for Extension of Time to
Furnish Recipient Statements
Form 15397
Electronic filing of Forms W-2
Visit Social Security Administration (SSA) or call 800772-6270 to obtain the number of the SSA Employer
Service Liaison Officer for your area.
Information Returns (IR) Application for Transmitter
Control Code (TCC)
Apply for a TCC online at Filing Information Returns
Electronically (FIRE).
Internal Revenue Bulletin – The authoritative instrument IRS Online Bulletins
for the distribution of all types of official IRS tax
guidance; a weekly collection of these and other items of
general interest to the tax professional community.
Filing Information Returns Electronically – Provides
information on filing information returns electronically
including transmissions, file preparation, file naming, file
status, testing and more.
Filing Information Returns Electronically (FIRE)
Mailing address for paper filing of Form 1042-S with
Form 1042-T
Form 1042-T
Payee/recipient questions on how to report information
return data.
Search for Help & Resources on https://www.irs.gov/
for assistance with individual taxpayer returns or
account related issues.
Quick Alerts
In search box, type “Quick Alerts”; and select
“Subscribe To Quick Alerts” on https://www.irs.gov/.
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Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and
Extensions
.01 Filing Requirements
For instructions regarding Form 1042-S, refer to the Instructions for Form 1042-S. The instructions includes
additional information about filing requirements, paper filing, and line instructions.
Treasury Decision (TD) 9972 amended the rules for filing information returns electronically. The updated
regulations mandate that businesses electronically file information returns if they are required to file 10 or
more information returns of any form type. For instance, information returns processed through the
Information Returns Intake System (IRIS), Filing Information Returns Electronically (FIRE) System,
Affordable Care Act Information Returns (AIR) System, and Form W-2 submissions to the Social Security
Administration (SSA) all fall within the same form type category. The total count includes scenarios like four
Form 1099-NEC filings via IRIS, two Form 1042-S filings via FIRE, two Form 1095-B filings via AIR, and two
Form W-2 filings via SSA. Since the total of all forms filed equals ten, the customer is required to file all
information returns electronically. Corrections are not factored into this calculation; however, if an
information return is submitted electronically, associated corrections must also be filed electronically using
the same system used for the original filing. For more information about the regulations and the reduced
threshold to electronically file, refer to the IRS and Treasury’s final regulations on e-file and the Filing
Information Returns Electronically (FIRE) webpages.
Forms 1042-S must also be filed electronically if the withholding agent is a partnership that has more than
100 partners. Financial institutions that are required to report payments made under Chapter 3 or 4 must
electronically file Forms 1042-S (regardless of the number of forms to be filed). See Internal Revenue Code
Section 6011(e)(4) and Regulations Section 301.1474-1. If you’re required to file electronically, but fail to do
so, and you don’t have an approved waiver, you may be subject to a penalty. For more information, see part
F in the General Instructions for Certain Information Returns.
See Form 8508, Application for a Waiver from Electronic Filing of Information Returns and Part A. Sec. 8,
Form 8508, Application for a Waiver from Electronic Filing of Information Returns, if you’re required to file
electronically but this requirement causes an undue hardship.
Note: All filers are encouraged to file information returns electronically even if they are not required to do so.
All filing requirements apply individually to each reporting entity as defined by its separate Taxpayer
Identification Number (TIN). For the purposes of this publication, TINs include:
•
Social Security Number (SSN)
•
Employer Identification Number (EIN)
•
Individual Taxpayer Identification Number (ITIN)
•
Qualified Intermediary Employer Identification Number (QI-EIN)
•
Withholding Foreign Partnership Employer Identification Number (WP-EIN)
•
Withholding Foreign Trust Employer Identification Number (WT-EIN)
For example, if a corporation with several branches or locations uses the same EIN, the corporation must
aggregate the total volume of returns to be filed for that EIN and apply the filing requirements to each type of
return accordingly.
Note: Withholding agents filing Form(s) 1042-S must file Form 1042, Annual Withholding Tax Return for U.S.
Source Income of Foreign Persons. See Instructions for Form 1042 for additional information.
10
.02 Retention Requirements
Issuers/Transmitters are strongly recommended to keep a copy of FIRE System file status emails and the
associated files of the information returns or be able to reconstruct the data for at least three years from the
reporting due date with the exception of returns reporting federal withholding which need to be retained for
four years.
.03 Due Dates
The due date for filing Form 1042-S electronically or by paper is March 15th. You must furnish Forms 1042-S
to recipients by March 15th. If due date falls on a Saturday, Sunday, or legal holiday, the Form 1042-S is
considered timely if filed or furnished on the next business day.
Note: A partnership or trust that is permitted to withhold in a subsequent year with respect to a foreign
partner's or beneficiary’s share of income for the prior year may designate the deposit of the withholding as
attributable to the preceding year. If a partnership withholds on a foreign partner's share of income after
March 15 of the subsequent year, the due date for filing the applicable Form(s) 1042-S is September 15 of
the subsequent year. In such a case, the partnership will be required to report the associated income and tax
withheld on Forms 1042 and 1042-S for the preceding year. For more information, see proposed regulations
issued on December 18, 2018 (83 FR 64757) and the Instructions for Form 1042.
.04 Extension of Time
An automatic 30-day extension of time to file information returns may be submitted by creating and
transmitting an electronic file or Fill-in form on the FIRE Production System or submitting a paper Form 8809.
The automatic extension for filing Forms 1042-S with the IRS does not extend the time for providing Forms
1042-S to the recipients. See Part A. Sec. 7, Extension of Time for Recipient Copies of Information Returns
below.
Alert: Extension of Time requests submitted through the FIRE System (Production) will require the entry of
your FIRE account PIN.
Regulation Section 1.6081-8(d)(2) allows for a request of an additional 30-day extension of time if the
automatic 30-day extension of time was granted and the additional extension request is filed before the
expiration of the initial 30-day extension. Requests for additional time are not automatically approved and are
generally granted only where it is shown that extenuating circumstances prevented filing by the date granted
by the first request. The additional 30-day extension request must be submitted on a paper Form 8809
(current year version). Select a check box under Line 7 that describes the need for an extension (required).
Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return.
An approval letter will not be issued for an initial automatic 30-day extension request. However, the
issuer/filer will receive an incomplete or denial letter, if applicable. Refer to Part D. Extension of Time.
Sec. 7 Extension of Time for Recipient Copies of Information Returns
You may request an extension of time to furnish the statements to recipients by submitting Form 15397,
Application for Extension of Time to Furnish Recipient Statements by using one of the following methods:
Online at: Mobile-friendly forms | Internal Revenue Service (irs.gov). Search or scroll to find Form 15397.
OR
Fax to: Internal Revenue Service Technical Services Operation
Attn: Extension of Time Coordinator
Fax: 877-477-0572 (International Fax: 304-579-4105)
Your request must be received no later than the date on which the statements are due to the recipients. If
your request for an extension is approved, generally you will be granted a maximum of 30 extra days to
furnish the recipient statements.
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Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of
Information Returns
For information on requesting a waiver, refer to Form 8508, Application for a Waiver from Electronic Filing of
Information Returns.
Sec. 9 Penalties Associated with Information Returns
Refer to Instructions for Form 1042-S for information on penalty specifications and guidelines. Refer to
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for additional information on
penalty specifications and guidelines.
Sec. 10 Amended Information Returns
.01 General Information
Prior year data and amended information returns must be filed per the requirements of this publication. Use
the current year record format, income codes, status codes, and exemption codes to submit prior year
information returns. A separate transmission must be made for each tax year. All fields of the return must be
complete. Only the returns with errors should be submitted in the amended returns file. The withholding
agent must furnish amended Form 1042-S to recipients as soon as possible.
Note: When amending a Form 1042-S, you must use the same Unique Form Identifier (UFI) that was
reported on the original Form 1042-S that is being amended. See Instructions to Form 1042-S for additional
information.
.02 When to File
In general, withholding agents should submit amended returns for returns filed within the last three calendar
years. If any corrected information reported on the amended Form 1042-S impacts information previously
reported on the Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, an
amended Form 1042 will need to be filed. For information on when an amended Form 1042, Annual
Withholding Tax Return for U.S. Source Income of Foreign Persons, is required, refer to the Instructions for
Form 1042.
If an information return was successfully processed by the IRS and you identify an error with the file after the
IRS accepted the file, you need to submit an amended return. Don’t submit the original file again; this may
result in duplicate reporting. Submit only those returns that require amendments. Don’t code information
returns omitted from the original file as amended returns; if you omitted an information return it should be
submitted as an original return. The standard correction process will not resolve duplicate reporting.
Refer to Instructions for Form 1042-S for amended return due dates and penalty information. Amended
returns should be filed as soon as possible.
A timely filed amended return is a factor considered in determining whether an “intentional disregard penalty”
should be assessed. If a filer/transmitter discovers errors that affect many recipients, contact the IRS at 866455-7438.
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.03 Filing Amendments Electronically
Treasury Decision (TD) 9972 amended the rules for filing information returns electronically. The updated
regulations mandate that businesses electronically file 10 or more returns of any form type. Corrections are
not factored into this calculation; however, if an information return is submitted electronically, associated
corrections must also be filed electronically using the same system used for the original filing.
If amended returns are not submitted electronically, they must be submitted on official forms. For information
on substitute forms refer to Publication 1179, General Rules and Specifications for Substitute Forms 1096,
1098, 1099, 5498, and Certain Other Information Returns.
The record sequence for filing amended returns is the same as for original returns. Refer to Part C. Record
Format Specifications and Record Layouts for more information.
If submitting prior year amended returns, use the current year record format, income codes, status codes,
and exemption codes and submit in a separate transmission. However, use the actual year designation of
the amended return in field positions 2-5 of the Transmitter “T” Record. A separate electronic transmission
must be made for each tax year.
.04 Amended Return File Layout for One and Two Transaction Corrections
There are numerous types of errors, and in some cases, more than one transaction may be required to
correct the initial error. Review the “One Transaction Correction” and “Two Transaction Correction” tables
below before transmitting an amended file.
When correcting the Withholding Agent “W” Record, follow the “Two Transaction Correction” table. When the
“W” Record is being corrected, every Recipient “Q” Record reported under that incorrect “W” Record must be
amended by zero filling all the amount fields as described in Error Type 2, Transaction 1.
13
One Transaction Correction
If …
The Original return was filed with one or more
of the following error types:
•
Incorrect money amount
•
Incorrect codes and/or check boxes
•
Incorrect address
•
Form 1042-S submitted in error –
Return should not have been filed
Note: If a Form 1042-S was submitted in error,
all fields must be the same as the original
record except all money amounts must be
zeros.
Then …
Follow the steps below for One Transaction Correction
for an amended return:
1. Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
2. Make a separate “W” Record for each withholding
agent being reported with a Return Type Indicator of
“1” (1 = Amended) in field position 2. Enter a “G”
(Amended Return Indicator) in position 810.
3. The Recipient “Q” Records:
Must show the correct record information with a
Return Type Indicator of “1” for amended in
field position 2. (See Note)
• Enter a “G” (Amended Return Indicator) in
position 810.
Report
the (Amendment Number) in position
•
998 of the “Q” record.
• Must report the Unique Form Identifier from the
Original Form 1042-S in positions 988-997.
4. Prepare a separate Reconciliation “C” Record for
each withholding agent (“W” Record) being reported
summarizing the preceding amended “Q” Records.
•
5. The last record on the file will be the End of
Transmission “F” Record.
Sample File Layout for One Transaction Corrections
Transmitter “T”
Record
Amended
coded
Withholding
Agent “W”
Record
Amended
coded
Recipient “Q”
Record
Amended
coded
Recipient “Q”
Record
14
Reconciliation
“C”
Record
End of
Transmission
“F” Record
Two Transaction Correction
Two separate transactions are required to submit a Two Transaction Correction. You must follow the
directions for both transactions.
Note: Don’t use this correction process for money amount corrections.
If …
The Original “Q” records were filed with
one or more of the following error types:
•
•
•
•
•
No Recipient TIN (SSN, EIN,
ITIN, Qualified IntermediaryEmployer Identification
Number (QI-EIN), Withholding
Foreign Partnership-Employer
Identification Number (WPEIN), Withholding Foreign
Trust-Employer Identification
Number
Trust (WT-EIN))
Incorrect Recipient TIN
Incorrect Recipient name
Incorrect Recipient name and
address
Note: If original “W” records were filed
with incorrect information, every
Recipient “Q” record reported under
that incorrect “W” record must be
amended.
Then …
Follow the steps below for Two Transaction Correction for an
amended return:
Transaction 1 – Identify incorrect records.
1. Prepare a new file. The first record on the file will be the
Transmitter “T” Record.
2. Make a separate “W” Record for each withholding agent
being reported. The information in the “W” Record will be
the same as it was in the original submission except for the
Return Type Indicator of “1” (1 = Amended) in field position
2 and the Amended Return Indicator in position 810 must
be a “G”. The Record Sequence Number will be different
since this is a counter number and is unique to each file.
3. The Recipient “Q” Records must:
•
Contain the same information as submitted previously,
except, insert the Amended Return Indicator Code of
“1” in field position 2 of the “Q” Records, and enter “0”
(zeros) in all payment amounts.
•
Enter the Return Type Indicator of “1” in position 2 and
the Amended Return Indicator of “G” in position 810 of
all “Q” Records.
•
Report the (Amendment Number) in position 998 of
the “Q” record.
•
Report the Unique Form Identifier from the Original
Form 1042-S in positions 988-997.
•
The Record Sequence Number will be different since
this is a counter number and is unique to each file.
4. Prepare a separate Reconciliation “C” Record for each
withholding agent being reported summarizing the
preceding “Q” Records.
5. Continue with Transaction 2 to complete the correction.
Step 1 and Step 2 can be included in the same electronic
file.
•
If the files are combined and Step 1 and Step 2 are
submitted together one “T” record will address both
sets of the “W, Q, C, and F” records.
15
Two Transaction Correction
•
If separate files for Step 1 and Step 2 are submitted,
each file must have a complete set of “T, W, Q, C and
F” records.
Transaction 2 – Report the correct information.
1. Make a separate “W” Record for each withholding agent
being reported. The Return Type Indicator must be “1” in
position 2. The Amended Indicator of “C” must be entered
in position 810.
2. The Recipient “Q” Records must:
•
Show the correct information. The Return Type
Indicator in position 2 must be “1” and the Amended
Return Indicator must be “C”.
•
Report the Amendment Number in position 998 of the
“Q” record.
•
Report the Unique Form Identifier from the Original
Form 1042-S in positions 988-997.
3. Prepare a separate Reconciliation “C” Record for each
withholding agent being reported summarizing the
preceding “Q” Records.
4. The last record on the file will be the End of Transmission
“F” Record.
Sample File Layout for Two Transaction Corrections
Transaction One File Layout
Transmitter “T”
Record
Amended “G”
coded
Withholding
Agent “W”
Record
Amended “G”
coded
Recipient “Q”
Record
Amended “G”
coded
Recipient “Q”
Record
Amended “G”
coded Recipient
“Q” Record
Reconciliation
“C” Record
Reconciliation ”C”
Record
End of
Transmission
“F” Record
Transaction Two File Layout
Amended
coded
Withholding
Agent “W”
Record
Amended “C”
coded
Recipient “Q”
Record
Amended “C”
coded
Recipient “Q”
Record
Amended “C”
coded
Recipient “Q”
Record
16
Sec. 11 Definition of Terms
Element
Description
Amendment Number
Any amended form must have the same unique form identifier as the original
form that is being amended. Each time that you amend the same form (as
determined by the unique form identifier), you must provide the amendment
number in the box provided on the form (using “1” for the first amendment and
increasing sequentially for each subsequent amendment). For additional
information see Instructions for Form 1042-S.
Amended Return
An amended return is an information return filed by the transmitter to amend
an information return that was previously filed and processed by the IRS but
contained erroneous information.
Amount Subject to
Chapter 3 Withholding
Generally, an amount subject to Chapter 3 withholding is an amount from
sources within the United States that is fixed determinable annual or
periodical (FDAP) income. FDAP income is all income included in gross
income, including interest, dividends, rents, royalties, and compensation.
Amounts subject to Chapter 3 withholding do not include amounts that are
not FDAP, such as most gains from the sale of property, as well as other
specific items of income specifically excluded. See Regulations section
1.1441-2.
Beneficial Owner
The beneficial owner of income is, generally, the person who is required under
U.S. tax principles to include the income in gross income. For additional
information and special conditions see definitions in the Instructions for Form
1042-S.
Employer Identification
Number (EIN)
An Employer Identification Number is a nine-digit number assigned by the IRS
for federal tax reporting purposes.
File
For purpose of this publication, a file consists of one Transmitter “T” Record at
the beginning of the file, a Withholding agent “W” Record, followed by the
Recipient “Q” Record(s), a Reconciliation “C” Record summarizing the number
of preceding “Q” Records and total of preceding money fields. Follow with any
additional “W”, “Q”, and “C” Record sequences as needed. The last record on
the file is the End of Transmission “F” Record. Nothing should be reported
after the End of Transmission “F” Record.
Filing Year
The calendar year in which the information returns are being filed with the IRS.
Flow Through Entity
(FTE)
A foreign partnership (other than a withholding foreign partnership) or a foreign
simple or grantor trust (other than a withholding foreign trust). For any
payments for which a reduced rate of withholding under an income tax treaty is
claimed, an entity is a flow-through entity if it is considered to be fiscally
transparent under IRC Section 894 with respect to the payment by an interest
holder’s jurisdiction.
Foreign Financial
Institution (FFI)
Any financial institution that is a foreign entity, other than a financial institution
organized under the laws of a possession of the United States (generally
referred to as a U.S. territory). See Regulations Section 1.1471.5(d) for greater
detail.
17
Element
Description
Foreign Person
A person who is a nonresident alien individual, a foreign corporation, a foreign
partnership, a foreign trust, a foreign estate, and any other person who is not a
U.S. person. The term also includes a foreign branch or office of a U.S.
financial institution or U.S. clearing organization if the foreign branch is a
Qualified Intermediary. Generally, a payment to a U.S. branch of a foreign
institution is a payment to a foreign person.
Global Intermediary
Identification Number
(GIIN)
The term GIIN or Global Intermediary Identification Number means the
identification number that is assigned to a participating FFI or registered
deemed-compliant FFI. The term GIIN or Global Intermediary Identification
Number also includes the identification number assigned to a reporting Model 1
FFI and to Direct Reporting Nonfinancial Foreign Entities for purposes of
identifying such entity to withholding agents. All GIINs will appear on the IRS
FFI list.
Gross income includes income from all sources, except certain items
expressly excluded by statute. Gross income is the starting point for computing
adjusted gross income and taxable income.
Gross Income
Individual Taxpayer
Identification Number
(ITIN)
Information Return
A nine-digit number issued by the IRS to individuals who are required to have
a U.S. taxpayer identification number for tax purposes but are not eligible to
obtain a Social Security Number (SSN). An ITIN may be used for tax purposes
only.
The vehicle for withholding agents to submit required tax information about a
recipient to the IRS. For this publication, it is information about a foreign
person’s U.S. source income subject to withholding, and the information return
is Form 1042-S.
Intermediary
A person who acts as a custodian, broker, nominee, or otherwise, as an agent
for another person, regardless of whether that other person is the beneficial
owner of the amount paid, a flow-through entity, or another intermediary.
Issuer
You’re considered an Issuer if you’re going to electronically file information
returns for your business, regardless of the number of locations. Examples of
an Issuer include Employer, Payer, Lender, Creditor, Broker, Trustee,
Educational Institution and Barter Exchange.
Nonqualified
Intermediary (NQI)
A foreign intermediary who is not a U.S. person and is not a Qualified
Intermediary.
Presumption Rules
A set of rules that a withholding agent must follow to determine the status of
the recipient of the payment and the applicable withholding and reporting
requirement when it cannot reliably associate a payment with valid
documentation. Presumption Rules are prescribed under Chapter 3, 4 and 61
of the Internal Revenue Code.
Primary Withholding
Agent
If there are multiple withholding agents with respect to a payment, the primary
withholding agent is generally the one that withheld amounts on the payment
being reported. Under the multiple withholding agent rule, a withholding agent
reporting amounts withheld by another withholding agent must use box 8 (Tax
withheld by other agents) to report such amounts and must provide the name
and EIN of the withholding agent that withheld the tax in boxes 14a and 14b
(Primary Withholding Agent’s Name and EIN). See Instructions for Form
1042-S.
18
Element
Description
Pro-Rata Basis
Reporting
Pro-rata basis reporting on Form 1042-S generally applies when a
withholding agent makes payments to NQIs that used the alternative
procedures under Regulations Section 1.4441-1(e)(3)(iv)(D) and failed to
properly comply with those procedures. See Instructions for Form 1042-S.
Qualified
Intermediary
(QI)
A qualified Intermediary is a foreign intermediary or eligible entity that is a
party to a withholding agreement with the IRS, in which it agrees to comply
with the relevant terms of Chapters 3, 4, and 61 of the Internal Revenue Code.
For information on a QI withholding agreement, see Revenue Procedure 202243 (or any superseding revenue procedure).
Qualified Intermediary
Employer Identification
Number (QI-EIN)
A nine-digit number assigned by the IRS to a QI for federal tax reporting
purposes. A QI-EIN is only to be used when a QI is acting as a qualified
intermediary.
Recipient
See Instructions for Form 1042-S for the definition of recipient.
Replacement File
A replacement file is an information return file sent by the filer at the request of
the IRS because of certain errors encountered while processing the filer’s
original submission.
Service Bureau
Person or organization with which the withholding agent has a contract to
prepare and/or submit information return files to the IRS. A parent company
submitting data for a subsidiary is not considered a service bureau.
Social Security Number
(SSN)
A nine-digit number assigned by the Social Security Administration to an
individual for wage and tax reporting purposes.
Special Character
Any character that is not numeric; an alpha or a blank.
Taxpayer Identification
Number (TIN)
Refers to either an Employer Identification Number (EIN), Social Security
Number (SSN), Individual Taxpayer Identification Number (ITIN), Qualified
Intermediary Employer Identification Number (QI-EIN), or a Withholding
Foreign Partnership Employer Identification Number (WP-EIN), and
Withholding Foreign Trust Employer Identification Number (WT-EIN).
Tax Year
The year in which payments were made by a withholding agent to a recipient.
Transmitter
You’re considered a Transmitter if you’re going to electronically file information
returns for other businesses. You may also file information returns for your
business, regardless of the number of locations.
Transmitter Control
Code (TCC)
A five-character alphanumeric code assigned by the IRS to the transmitter
prior to electronically filing. This number is inserted in the record and must be
present in all files submitted electronically through the FIRE system. An
application must be filed with the IRS to receive this number. Transmitter
Control Codes assigned to 1042-S filers will always begin with “22”.
19
Element
Description
Unique Form Identifier
Withholding agents are required to assign a unique identifying number to each
Form 1042-S they file. This identifying number is used, for example, to identify
which information return is being corrected or amended when multiple
information returns are filed by a withholding agent with respect to the same
recipient. The unique identifying number cannot be the recipient's U.S. or
foreign TIN. The unique identifying number must be numeric, and zeros may
not be used for all 10-digits (example: 0000000000). The length of a given
identifying number must be exactly 10-digits. The identifying number must be
unique to each original Form 1042.S filed for the current year. The identifying
number can be used on a new original form in a subsequent year.
Unknown Recipient
For this publication, an unknown recipient is a recipient for whom no
documentation has been received by a withholding agent or intermediary, or
for which documentation received cannot be reliably associated with the
recipient, and that is not reported in a pool of payees or account holders
provided by a QI/WP/WT (i.e., a Chapter 3 Withholding Rate Pool) or a pool
of payees or account holders provided by an intermediary or flow-through
entity for Chapter 4 purposes (i.e., a Chapter 4 Withholding Rate Pool). This
includes incomplete documentation. An unknown recipient is always subject
to withholding at the maximum applicable rate on payments received of
amounts subject to Chapter 3 withholding or withholdable payments. No
reduction of or exemption from tax may be applied under any circumstances.
Vendor
Vendors include service bureaus that produce information return files for
withholding agents. Vendors also include companies that provide software for
those who wish to produce their own electronic files.
Withholding Agent
Any person, U.S. or foreign, who has control, receipt, or custody of an amount
subject to withholding under Chapters 3 or 4 or who can disburse or make
payments of an amount subject to withholding. The withholding agent may be
an individual, corporation, partnership, trust, association, or any other entity.
The term withholding agent also includes, but is not limited to, a qualified
intermediary, a nonqualified intermediary, a withholding foreign partnership, a
withholding foreign trust, a flow-through entity, a U.S. branch of a foreign
insurance company, or foreign bank or territory financial institution that is
treated as a U.S. person. A person may be a withholding agent under U.S. law
even if there is no requirement to withhold from a payment or even if another
person has already withheld the required amount from a payment.
Withholding Foreign
Partnership (WP) or
Withholding Foreign
Trust (WT)
A foreign partnership or trust that has entered into a Withholding Foreign
Partnership agreement or Withholding Foreign Trust agreement with the IRS in
which it agrees to assume primary withholding responsibility for all payments
that are made to it for its partners, beneficiaries, or owners for Chapter 3 and 4
purposes.
Withholdable
Payments
A withholdable payment is generally any payment of U.S. source FDAP
income, subject to certain exceptions. For exceptions and additional
information, see Pub. 515 and Regulations section 1.1473-1(a).
Withholding Rate Pool
See Regulations Section 1.1441-1(c)(44) for definition of Chapter 3
Withholding Rate Pool. See Regulations Section 1.1471-1(b)(20) for definition
of Chapter 4 Withholding Rate Pool.
See Regulations Sections 1.1441-1(c) and 1.1471–1(b) for a comprehensive list of Chapter 3 and 4 terms
and definitions.
20
Sec. 12 State Abbreviation Codes, APO/FPO Addresses, and Province
Codes
.01 State Abbreviation Codes
The following state and U.S. Territory abbreviations are to be used when developing the state code portion of
the address fields.
Table 1: State & U.S. Territory Abbreviations
State
Code
State
Code
State
Code
Alabama
AL
Kentucky
KY
Ohio
OH
Alaska
AK
Louisiana
LA
Oklahoma
OK
American Samoa
AS
Maine
ME
Oregon
OR
Arizona
AZ
Maryland
MD
Pennsylvania
PA
Arkansas
AR
Massachusetts
MA
Puerto Rico
PR
California
CA
Michigan
MI
Rhode Island
RI
Colorado
CO
Minnesota
MN
South Carolina
SC
Connecticut
CT
Mississippi
MS
South Dakota
SD
Delaware
DE
Missouri
MO
Tennessee
TN
District of Columbia
DC
Montana
MT
Texas
TX
Florida
FL
Nebraska
NE
Utah
UT
Georgia
GA
Nevada
NV
Vermont
VT
Guam
GU
New Hampshire
NH
Virginia
VA
Hawaii
HI
New Jersey
NJ
U.S. Virgin Islands
VI
Idaho
ID
New Mexico
NM
Washington
WA
Illinois
IL
New York
NY
West Virginia
WV
Indiana
IN
North Carolina
NC
Wisconsin
WI
Iowa
IA
North Dakota
ND
Wyoming
WY
Kansas
KS
No. Mariana Islands
MP
See Part C. Record Format Specifications and Record Layouts for more information on the required
formatting for address.
21
.02 APO and FPO Addresses
When reporting APO/FPO addresses, AE is the designation for ZIP Codes beginning with 090-099, AA for
ZIP Code 340, and AP for ZIP Codes 962-966 Use the following format:
Recipient Name
Mailing Address
Recipient City
Recipient State
Recipient ZIP Code
PVT Willard J. Doe
Company F, PSC Box 100
167 Infantry REGT
APO (or FPO)
AE, AA, or AP
098010100
.03 Province Codes
The following table provides Province Codes that are to be used when the Foreign Country Code is Canada
(CA).
Table 2: Province Codes for Canada
Province Code
Province
Province Code
Province
AB
Alberta
NU
Nunavut
BC
British Columbia
ON
Ontario
MB
Manitoba
PE
Prince Edward Island
NB
New Brunswick
QC
Quebec
NL
Newfoundland &
Labrador
SK
Saskatchewan
NS
Nova Scotia
YT
Yukon Territory
NT
Northwest Territories
22
Sec. 13 Taxpayer Identification Number
Section 6109 of the Internal Revenue Code establishes the general requirements under which a person is
required to furnish a U.S. Taxpayer Identification Number (TIN) to the person obligated to file the information
return. The Withholding Agent must provide its EIN, QI-EIN, WP-EIN, or WT-EIN as appropriate, in the “W”
Record and “T” Record, if the Withholding Agent is also the transmitter. A recipient U.S.TIN (SSN, ITIN, EIN,
QI-EIN, WP-EIN, WT-EIN) must be provided on every “Q” Record when:
•
The income is effectively connected with the conduct of a trade or business in the United States.
•
A recipient claims tax treaty benefits (See the Instructions for Form 1042-S for exceptions to the U.S.
TIN requirement and when a foreign TIN can be used instead of a U.S. TIN).
•
The recipient is a Qualified Intermediary, Withholding Foreign Partnership, or a Withholding Foreign
Trust.
•
The recipient is a U.S. branch of an FFI or territory FFI that is treated as a U.S. person under
Regulations Section 1.1441-1(b)(2)(iv)(A) or is a U.S. branch not treated as a U.S. person that has
certified that it will meet the requirements under Regulations section 1.1471-4.
•
A nonresident alien (NRA) is claiming exemption from withholding on independent personal services
pursuant to a provision of an income tax treaty.
•
Other situations may apply, see Publication 515, Withholding of Tax on Nonresident Aliens and
Foreign Entities, and the Instructions for Form 1042-S.
In the event the recipient does not have a U.S. TIN, (or foreign TIN, if applicable), the withholding agent
should advise the recipient to take the necessary steps to apply for a U.S. TIN. The recipient’s TIN and name
combination are used to associate information returns reported to the IRS with corresponding information on
the recipient’s tax return. It is imperative that the correct U.S. TIN for recipients is provided to the IRS. Don’t
enter hyphens or alpha characters. Entering all zeros, ones, twos, etc., will have the effect of an incorrect
TIN. The recipient’s TIN must not be truncated on the information returns that are filed with the IRS.
Truncated TIN (TTIN) rules - A Recipient’s Taxpayer Identification Number (EIN, SSN, or ITIN) may be
truncated on copies of Form 1042-S provided to the recipient, if applicable. Refer to Instructions for Form
1042-S for proper formatting and eligible fields on Form 1042-S. A TTIN may not be used on any Form
1042-S required to be filed with the IRS. Further, the withholding agent’s EIN may never be truncated on a
Form 1042-S filed with the IRS or provided to the recipient.
The withholding agent and recipient names with associated TINs should be consistent with the names and
TINs used on other tax returns. Note: A withholding agent must have a valid EIN, QI-EIN, WP-EIN, and/or
WT-EIN. It is no longer valid for a withholding agent to use SSNs and ITINs.
23
INTENTIONALLY LEFT BLANK
24
Part B
Data Communications
INTENTIONALLY LEFT BLANK
26
Sec. 1 Information Returns (IR) Application for Transmitter Control Code
(TCC)
.01 Information Returns (IR) Application for Transmitter Control Code (TCC)
All transmitters who file information returns electronically are required to request authorization to file
electronically. To transmit files electronically through the Filing Information Returns Electronically (FIRE)
System, you need a TCC before you can create a FIRE Account on FIRE Test or Production Systems. Each
user is required to create their own FIRE Account for the EIN/TCC. You must use the online IR Application
for TCC to obtain a TCC. You must have software, a service provider, or an in-house programmer that will
create the file in the proper format per the requirements and record layouts in this publication. Scanned,
PDF, PNG, TIF, GIF, JPG, Word, Excel formats will not be accepted.
If you have an existing Form 1042-S TCC issued before September 26, 2021, and you are a non-U.S. entity,
the TCC will remain active and available until August 1, 2028, or until the FIRE System is decommissioned,
whichever comes first. The IRS is aware that non-U.S. individuals who are acting on behalf of their non-U.S.
employer (e.g., Non-U.S. Entities, Non-U.S. Financial Institutions, Qualified Intermediaries, etc.) may not be
able to obtain an ITIN or SSN to complete the IR Application for TCC. The IRS is actively exploring options
for this population of filers to obtain new TCCs. Note: During this transition period, the legacy customer will
not be able to update the legacy TCC information. This will not prohibit them from filing; however, they will
need to continue accessing the FIRE System using the EIN, TCC, and legal business name as it currently
appears on FIRE CSR. Refer to the FIRE webpage for additional information.
Due Date: Submit your IR Application for TCC by November 1 st of the year before information return(s) are
due to ensure you’re ready to electronically file. An IR Application for TCC received after November 1st may
not be processed in time to meet your electronic filing needs. Allow 45 days for processing.
.02 Using the Online IR Application for TCC
If you’re new to electronically transmitting information returns to the IRS, you must apply for TCCs using the
IR Application for TCC located on the FIRE webpage.
The IR TCC application requires a Social Security Number (SSN) or Individual Tax Identification Number
(ITIN) for system access and individual authentication.
If you’re using a third-party to prepare and transmit your information returns, you don’t need to obtain a TCC.
The IR Application for TCC requires you to select your business/organization role, Transmitter, or Issuer.
•
Transmitter: A third-party sending the electronic information returns data directly to the IRS on
behalf of any business.
Note: If you’re transmitting returns for your own company, in addition to transmitting
returns on behalf of another business, you don’t need both the Transmitter and Issuer role.
You can file all returns as a Transmitter.
•
Issuer: A business filing their own Information Returns regardless of whether they must file
electronically.
Alert: If an organization requires more than one TCC for any given form type, a Responsible Official listed
on the application must request the additional TCC through the IR Application for TCC.
27
Before you can complete the IR Application for TCC, all Responsible Officials and Authorized Delegates, if
applicable, in the business or organization must create an online account. Refer to the FIRE webpage to
access “IR Application for TCC for FIRE.”
.03 Application Approval/Completed
When your IR Application for TCC is approved and completed, a five-character alphanumeric TCC,
beginning with 22xxx, is assigned to your business EIN. An approval letter will be sent via United States
Postal Service (USPS) to the business address listed on the IR Application for TCC, containing your TCC.
You can also view your TCC on the bottom of the IR Application Summary page. The TCC will take 48 hours
from the effective date listed on the Summary page to be ready for use on FIRE. Allow 45 days for
processing. A TCC will not be issued over the telephone or via email. If you don’t receive a TCC within 45
days, contact the IRS. Refer to Part A. Sec. 4, Communicating with the IRS.
Electronically filed returns may not be transmitted through FIRE until a TCC has been approved and
assigned.
Reminder: You must have software that meets the requirements and record layouts in this publication; or a
service provider that will create the file in the proper format.
.04 Revise Current Transmitter Control Code (TCC) Information
As changes occur, you must update the application within 30 days of the change and maintain the IR TCC
Application. Access the IR Application for TCC on the FIRE webpage.
.05 Do I Need More than One TCC?
The IRS encourages transmitters who file for multiple issuers to submit one application and use the assigned
TCC for all issuers. The purpose of the TCC is to identify the business acting as the transmitter of the file. As
a transmitter you may transmit files for as many companies as you need under the one TCC. The information
return data will be contained in the file itself. Some service bureaus will transmit files using their TCC, while
others will require filers to obtain a TCC of their own.
If you need another form type or an additional TCC you’ll need to complete the online IR Application for TCC.
A single application can be used to apply for multiple information return form types.
A TCC used to file Form 1042-S can be used to submit 1,000 files per year. To limit the number of TCCs
needed, the IRS encourages electronic filers to batch their files. If the TCC exceeds 1,000 files per year, an
additional TCC can be requested via the IR Application for TCC.
.06 Deleted TCC
Your TCC will remain valid if you transmit information returns or request an extension of time to file
information returns electronically through the FIRE System. If you don’t use your TCC for three consecutive
years, your TCC will be deleted. Once your TCC is deleted it cannot be reactivated. You’ll need to submit a
new IR Application for TCC located on the FIRE webpage.
28
Sec. 2 Connecting to FIRE System
Each user must obtain a TCC before you can establish a FIRE account to transmit files through the FIRE
Systems (Production and Test). The system will prompt you to create your User ID, password, 10-digit
Personal Identification Number (PIN) and secret phrase. Each user must create their individual FIRE
account and login credentials. Multiple FIRE accounts can be created under one TCC. Refer to the FIRE
webpage for additional information on account creation. The FIRE Production System and the FIRE Test
System are two different sites that don’t communicate with each other. If you plan on sending a production
file and a test file, you’ll need an account on each system.
You must enter your TCC, EIN and Business Name exactly as it currently appears on your IR Application for
TCC. Once you log in, your information will fill in automatically when you submit files.
Connecting to the FIRE System
1st Time Connection to FIRE Production and Test
Systems:
•
•
•
•
•
•
Click “Create New Account”
Input TCC, EIN and Company Name
Create User ID
Create and verify password and click “Create”
Input required information and click “Submit”
If the message “Account Created” is received, click
“OK”
•
Create and verify the 10-digit self-assigned PIN
and click “Submit”
•
If the message “Your PIN has been successfully
created!” is received, click “OK”
•
Create and verify the Secret Phrase along with
validation fields and click “Create”
•
If the message “Create Secret Phrase- Success” is
received, click “OK”
•
You will be logged out automatically and will need
to log back in to confirm User Account was
successfully created.
•
Returning User to FIRE Production and Test
Systems:
•
•
•
•
•
•
•
•
•
•
If one of the following error messages are received,
check secret phrase criteria and retry, or check the
spelling of your secret phrase. Error messages are:
Invalid Secret Phrase. Secret Phrase
does not meet the Secret Phrase
requirements.
• Invalid Verify Secret Phrase. Secret
Phrase does not meet the Secret
Phrase Requirements
• Secret phrases don’t match
Note: If you’re using SPAM filtering software, configure
it to allow an email from fire@irs.gov and irs.ehelpmail@irs.gov. Turn off any email auto replies to
these email addresses.
•
29
•
•
Click “Log On”
Enter the TCC
Enter the EIN
Enter the Company Name
Enter the User ID (not case sensitive)
Enter the Password (case sensitive)
Read the bulletin(s)
Password Criteria
Must contain a minimum of 8 characters
Limited to a maximum of 20 characters
Must contain at least one special character
#?!@$%^&*.,‘Must contain at least one upper case letter
(alpha character)
Must contain at least one lower case letter
(alpha character)
•
Must contain at least one number (numeric
character)
•
Passwords must be changed every 90
days; the previous 24 passwords cannot be
used
•
Passwords cannot contain the User ID,
Username, or email
Note: If you have a FIRE System Account
(Production and Test) with an established
Secret Phrase and forgot your password, you
may reset your password using your
established Secret Phrase.
Sec. 2 Connecting to FIRE System (continued)
Uploading Files to FIRE
Filers may upload a file to the FIRE System by taking the following actions:
• After logging in, go to the Main Menu
• Select “Send Information Returns”
• “Submit”
• Verify and update company information as appropriate and/or click “Accept”. (The system will
display the company name, address, city, state, ZIP code, telephone number, contact and email
address. This information is used to email the transmitter regarding the transmission.)
• Select one of the following:
• Original file
• Replacement file
• Amended file
• Test File (This option will only be available on the FIRE Test System at
fire.test.irs.gov).
• Enter the 10-digit PIN
• “Submit”
• “Browse” to locate the file and open it
• “Upload”
Note: When the upload is complete, the screen will display the total bytes received and display the name
of the file just uploaded. It is recommended you print the page for your records. If this page is not
displayed on your screen, we probably did not receive the file. To verify, go to “Check File Status” option
on the main menu. We received the file if the filename is displayed, and the count is equal to ‘0’ and the
results indicate “Not Yet Processed.
Checking the Status of Your File
It is the transmitter’s responsibility to check the status of submitted files. If you don’t receive an email
within five calendar days or if you receive an email indicating the file is bad:
•
•
•
Log into the FIRE System
Select “Main Menu”
Select “Check File Status” – The default selection to the File Status drop down is, “All Files.”
When “All Files” is selected, a valid date range is required. The date range cannot exceed three
months.
During peak filing periods, the timeframe for returning file results may be more than five calendar days.
File Status Results:
•
•
•
Good – The filer is finished with this file if the “Count of Payees” is correct.
Bad – The file has errors. Click on the filename to view the error message(s), fix the errors, and
resubmit the file timely as a “Replacement” file.
Not Yet Processed – The file has been received, but results aren’t available. Check back in a
few days.
30
Sec. 3 Electronic Specifications
.01 FIRE System
The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921,
3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production
System at https://fire.irs.gov. The electronic filing of information returns is not affiliated with any other IRS
electronic filing programs. Filers must obtain separate approval to participate in different programs.
Filing Forms 1042-S through the FIRE System (originals, amended, and replacement files) is the method of
filing for filers mandated to file electronically. Filers are encouraged to file information returns electronically
even if they are not required to do so. Filers who have prepared their information returns in advance of the
due date can submit their file after the close of the tax year. Filers should retain a copy of the information
returns filed with the IRS or have the ability to reconstruct the data for at least three years after the due date
of the returns.
The FIRE Production System does not provide fill-in forms, except for:
•
Form 8809, Application for Extension of Time to File Information Returns
Prior year data may be filed; however, each tax year must be submitted in a separate file transmission. For
prior year data, use the current year format, enter the tax year being reported in field positions 2-5 of the
Transmitter "T" Record, and enter a “P” in field position 199 of the Transmitter "T" Record to indicate the file
contains prior year data.
.02 FIRE System Internet Security Technical Standards
FIRE System Internet Security Technical Standards are:
•
HTTP 1.1 Specification.
•
TLS 1.2 implemented using SHA and RSA 1024 bits during the asymmetric handshake.
The Filing Information Returns Electronically (FIRE) Production and Test System server no longer supports
Secure Socket Layer (SSL) 3.0 as one of the FIRE System’s Internet Security Technical Standards.
Transmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the
FIRE System. Follow the steps below to connect and upload a file:
•
Go to Tools > Internet Options > Advanced
•
Scroll down and find Security
•
Uncheck both SSL 2.0 and SSL 3.0
•
Check TLS 1.2 and select “Apply”
31
Sec. 4 Electronic Submissions
.01 Electronic Submissions
The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to the
FIRE webpage.
Standard ASCII code is required for all files. The time required to transmit files varies depending upon your
type of connection to the internet.
The acceptable file size for the FIRE Systems cannot exceed one million records per file. If the file exceeds
the limit, the file will be rejected. We recommend you visit the FIRE webpage for the latest system status,
updates, and alerts.
When sending electronic files larger than 10,000 records, data compression is encouraged. The time
required to transmit a file can be reduced up to 95 percent by using compression.
•
WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept selfextracting zip files or compressed files containing multiple files.
Transmitters may create files using self-assigned filename(s). However, the FIRE System will assign a
unique filename. Record the FIRE filename from the Status Page as it is required when assistance is
needed. The FIRE filename consists of:
•
•
•
Submission Type (Original, Amended, Replacement, and Test)
Transmitter Control Code
Four-digit sequence number. The sequence number will be increased for every file sent.
For example, if this is the first original file for the calendar year and the TCC is 22xxx, the IRS
assigned filename would be ORIG.22xxx.0001.
.02 File Definitions
It is important to distinguish between the specific types of files:
•
•
•
•
Original File – Contains information returns that have not been previously reported to the IRS.
Amended File – Contains corrections for information returns successfully processed by the
IRS. Correction files should only contain records that require a correction, not the entire file.
Replacement File - Sent when a "Bad" status is received. After the necessary changes
have been made, transmit the entire file through the FIRE Production System as a
Replacement file.
Test File – Contains data that is formatted to the specifications in the Publication 1187 and can
only be sent through the FIRE Test System at https://fire.test.irs.gov/. Don’t transmit live data
in the FIRE Test System.
.03 Submission Responses
The results of your electronic transmission(s) will be sent to the email address that was provided on the
“Verify your Filing Information” screen within five calendar days after a file has been filed. If using emailfiltering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off
any email auto replies to these email addresses.
32
Note: Processing delays may occur during peak filing timeframes, and you may not get results within five
calendar days.
It is the filer’s responsibility to check the status of the file. See Part B. Sec. 2, Connecting to FIRE System.
If a file is bad, the transmitter must return to the FIRE Production System or the FIRE Test System to identify
the errors. At the main menu select “Check File Status.” Make necessary changes and resubmit as a
Replacement file. You have 60 days from the original transmission date to send a good Replacement file.
The 60-day timeframe only applies to files originally filed electronically.
Note: If an acceptable Replacement file is received within 60 days, the transmission date for the Original file
will be used for penalty determination. Original files submitted after the due date or acceptable Replacement
files sent beyond the 60 days may result in a late filing penalty.
Sec. 5 Test Files
Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new
electronic filers to test hardware and software. See Part B. Sec. 2, Connecting to FIRE System.
The IRS will check the file to ensure it meets IRS specifications. Current filers may send a test file to ensure
the software reflects all required programming changes; however, not all validity, consistency, or math error
tests will be conducted.
The test file must consist of a sample of each type of record:
•
•
•
•
•
Transmitter “T” Record
Withholding Agent “W” Record
Multiple Recipient “Q” Records (at least 11 recommended)
Reconciliation “C” Record
End of Transmission “F” Record
Caution: Actual live data must never be sent through the FIRE Test System.
Refer to Part C. Record Format Specifications and Record Layouts.
Provide a valid email address on the “Verify Your Filing Information” screen and you’ll be notified of your file
acceptance by email within five calendar days of submission. When using email filtering software, configure
software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to
these email addresses.
It is the transmitter’s responsibility to check the results of the submission. See Part B. Sec. 2, Connecting to
FIRE System, Checking the Status of Your File.
Note: During peak filing periods, the time frame for returning file results may be more than five calendar
days.
The following results will be displayed:
“Good” – The test file is good for all files that are not testing for the Combined Federal/State Filing (CF/SF)
Program.
“Bad” – The test file contains errors. Click on the filename for a list of the errors.
“Not Yet Processed” – The file has been received, but results are not available. Check back in a few days.
33
Sec. 6 Accuracy of Data and Common Formatting/Submission Errors
.01 Accuracy of Data
Review the following information below along with the record layout information found in Part C. Record
Format Specifications and Record Layouts to ensure the data contained in the required fields is accurate:
•
If a qualified intermediary (QI), withholding foreign partnership (WP), or withholding foreign trust
(WT) is acting as such, either as a withholding agent or as a recipient, the TIN reported must be a
QI-EIN, WP-EIN, or WT-EIN and must begin with “98.” See the definition of a QI in Part A. Sec. 11,
Definition of Terms or in the Instructions for Form 1042-S.
•
Country Codes used must be valid codes taken from the Country Code Table at Foreign Country
Code Listing for Modernized e-File. If a recipient is claiming treaty benefits, the Country Code can
never be “OC” or blank. Also, DO NOT use “UC” to indicate unknown country. Country code “UC”
should only be used when the Recipient’s country of residence is Curacao.
•
If a recipient is an “UNKNOWN RECIPIENT” or “WITHHOLDING RATE POOL,” no address should
be present. These are the only two situations where a street address is not required.
•
All income, withholding, and repayment fields must be reported in whole dollars only. Don’t enter
cents in amount fields. To round amounts to the nearest whole dollar, drop amounts under 50 cents
and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and
$2.50 becomes $3.00. If you must add amounts to figure the amount to enter on a line include cents
when adding and only round off the total.
Apply the following formulas to determine U.S. Federal Tax Withheld, Q record (359-370). Applying the
formulas will determine what the correct amount of withholding should be. If a different amount was
withheld, enter the amount that was actually withheld in whole dollars only. The U.S. Federal Tax
Withheld, Q record (359-370) plus Withholding by Other Agents, Q record (371-382) less Amount Repaid, Q
record (60-71) should equal the Total Withholding Credit, Q record (383-394). For example, if the total
amount reported as withheld by you is $600, total amount withheld by other withholding agent is $120, and
the amount reported as repaid to recipient is $50, the total withholding credit amount will equal $670. All field
positions described below are in the Recipient “Q” Record.
Income Codes (16, 17, 18, 19, 20, and 42)
All Other Income Codes
Gross Income (positions 6-17)
Gross Income (positions 6-17)
– Withholding Allowance (positions 18-29)
X Tax Rate (positions 42-45)
= Net Income (positions 30-41)
= U.S. Federal Tax Withheld (positions 359-370)
X Tax Rate (positions 42-45)
= U.S. Federal Tax Withheld (positions 359-370)
34
To correctly report an Unknown Recipient under Chapter 3, enter the following in the Recipient “Q” Record:
a. Chapter 3 Tax Rate (positions 42-45) must be 3000
b. Chapter 3 Exemption Code (positions 46-47) is 00
c.
Chapter Indicator (position 784) is 3
d. Recipient’s Chapter 3 Status Code (positions 786-787) is 21
e. Recipient’s Country of Residence for Tax Purposes Code (positions 48-49) must be blank
f.
Recipient’s Name Line-1 (positions 94-133) must have “UNKNOWN RECIPIENT”
g. Recipient’s Name Line-2 (positions 134-173) must be blank
h. Recipient’s Address (positions 214-337) must be blank
i.
Recipient’s Country Code (positions 338-339) must be blank
When making a payment to an international organization (such as, United Nations), use Country Code
“OC”; blank fill when there is an “UNKNOWN RECIPIENT.” If withholding agent is making a payment to a
QI, WP, or WT’s withholding rate pool, enter the Country Code of the QI, WP, or WT. Also, when making a
payment to a participating FFI or registered deemed-compliant FFI’s Chapter 4 reporting pool, enter the
Country Code of the participating FFI or registered deemed-compliant FFI or branch of a disregarded entity
owned by such FFI receiving the withholdable payment.
When using Chapter 3 Exemption Code 4 (Exempt under tax treaty), the Recipient’s Country of Residence
for Tax Purposes MUST be a VALID treaty country. For example, if the recipient is a tax resident of Northern
Ireland, use the applicable country code for United Kingdom. Don’t use Chapter 3 Exemption Code 4 unless
the exemption of tax is based on a treaty claim. If the tax treaty reduces the tax rate but does not exempt the
payment, enter 00 or blanks for the exemption code as indicated in the “Q” Record instructions for positions
46-47.
If withholding agent makes a withholdable payment to an NQI or a flow-through entity that is a PFFI or a
registered deemed-compliant FFI that is allocable to a Chapter 4 withholding rate pool as indicated in the FFI
withholding statement, treat the FFI as the recipient. Enter one of the Chapter 4 pooled reporting codes (4249) as the Recipient Code based on the Chapter 4 withholding rate pool information indicated in the FFI
withholding statement.
.02 Income Codes
Only use the income codes listed on Form 1042-S and the Instructions for Form 1042-S. All of the
information reported on Form 1042-S, including income codes, recipient’s country codes, and exemption
codes must be consistent. For example, if indicating that the recipient is exempt from withholding under tax
treaty, the country code reported for the recipient should be a treaty country. See Instructions for Form 1042S and Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for additional
information on the income codes.
.03 Common Formatting Errors
Item
1.
Issue
Incorrect TIN
indicator in the “W”
Record
Resolution
Ensure the correct TIN Indicator is used. A U.S. withholding agent always
has an EIN. Only a foreign entity that has entered into a withholding
agreement with IRS (Qualified Intermediary, Withholding Foreign
Partnership or Withholding Foreign Trust) can have a QI-EIN, WP-EIN, or
WT-EIN. If the withholding agent is a foreign company, then a foreign
address must be entered in the withholding agent address fields.
35
Item
Issue
Resolution
2.
Blank or invalid
information in the
Withholding Agent’s
name and address
fields
The IRS error amendment process requires that the “W” Record be
checked for validity before the “Q” Record can be amended. Ensure that
the withholding agent’s Name, EIN, Street Address, City, and State or
Country is present along with the appropriate Postal or ZIP Code. The
Withholding Agent’s Name Line-1 must contain the withholding agent’s
name.
3.
Missing Recipient
TIN in the “Q”
Record
A Recipient TIN must generally be present to allow a reduction or
exemption from withholding at the 30% tax rate; however, certain
exceptions do apply (for example, payments of portfolio interest or certain
payments of interest, dividends, or royalties on actively traded or publicly
offered instruments). If the recipient doesn’t have a TIN, one must be
applied for and provided to the withholding agent before a reduction or
exemption of withholding is allowed. See also Instructions for Form 1042S for when a foreign TIN is allowed in lieu of a U.S. TIN.
4.
Invalid Recipient’s
name and address
information
•
The Recipient’s Name Line-1 (field positions 94-133 of the
Recipient ‘Q’ record) must be the same recipient’s name shown on
the withholding certification document provided to and retained by the
withholding agent.
•
Recipient Street Line-1 (field positions 214-253 of the Recipient ‘Q’
record) should only show the official street address.
•
Recipient Street Line-2 (field positions 254-293 of the Recipient ‘Q’
record) should be used for additional internal information, such as
mail stop numbers, or attention information.
•
Recipient’s City (field positions 294-333 of the Recipient ‘Q’ record)
should be used to enter the city, town, or other locality name. If
applicable enter APO or FPO. Don’t enter Recipient’s State, Province
Code, Country Code, or foreign postal codes in this field. Follow the
instructions for each of these field positions and enter the information
in the appropriate fields with the appropriate codes.
Enter information in all fields using valid characters.
5.
Incorrect use of
Recipient’s Chapter
3 Status Code 21 or
Chapter 4 Status
Code 29 (Unknown
Recipient)
Recipient’s Chapter 3 Status Code 21 may be used only if no valid
withholding certification document has been provided to and retained by
the withholding agent, or the withholding certification document provided
to and retained has been determined by the withholding agent to be
incomplete or otherwise unreliable. Use Chapter 4 Status Code 29 only if
you have not received a withholding certificate or other documentation
with respect to a withholdable payment from an intermediary or flowthrough entity. Only use this code if you also used Chapter 3 Status Code
21 as the Recipient’s Chapter 3 Status Code. If Chapter 3 Status Code
21 or Chapter 4 Status Code 29 is used, the Recipient Name Line 1
must contain the words “UNKNOWN RECIPIENT” and the other name
and fields must be blank.
6.
Incorrect use of
Recipient’s Chapter 3
Status Code 21 and the
Tax Rate and U.S. Tax
Withheld fields
If Chapter 3 Status code 21 is used, the Tax Rate and the U.S. Tax
Withheld must always be 30% if the amounts reported are amounts
subject to Chapter 3 withholding. For example, exemption Code 04
(treaty exemption) is not allowed when using Recipient’s Chapter 3
Status code 21.
36
Item
Issue
Resolution
7.
Incorrect use of
Country Codes in
the “Q” Record
There are three places in the “Q” Record where country information must
be entered. Generally, the information entered in these three fields should
be consistent. The country list in the Foreign Country Code List for
Modernized e-File is comprehensive. Don’t use any code that is not on
the list. Read the Instructions for Form 1042-S regarding the use of “OC”
and if unknown country blank fill. Don’t use these two codes under any
other circumstances than those specifically indicated in the instructions.
8.
Incorrect reporting of
Tax Rates in the “Q”
Recipient Record
A valid Tax Rate Table is included at About Form 1042-S, Foreign
Person’s U.S. Source Income Subject to Withholding. Please refer to the
table and only use the tax rates listed. “Blended rates” are not allowed. If
a tax rate for a given recipient changes during the year, two “Q” Records
must be submitted.
9.
Total amounts
reported in the “C”
Reconciliation
Record don’t equal
the total amounts
reported in the “Q”
Recipient Records
The total Gross Income (field positions 6-17) and Total Withholding Credit
(field positions 383-394) reported in the “Q” Records must equal the Total
Gross Amount Paid (field positions 16-30) and Total Withholding Credit
(field positions 31-45) reported in the corresponding “C” Record.
10.
The following are
other major errors
associated with
electronic filing:
•
Invalid characters. The only valid characters are those characters
listed in Record Format Part C. Sec. 1.
•
“Q” Record Positions 383-394 (Total Withholding Credit) must equal
the amounts in Positions 359-370 (U.S. Federal Tax Withheld) and
Positions 371-382 (Withholding by Other Agents) less Positions 6071 (Amount Repaid).
•
“C” Record Positions 31-45 (Total Withholding Credit) must reflect the
aggregate of the preceding “Q” records, positions 383-394 (Total
Withholding Credit).
•
“Q” Record Positions 42-45 (Chapter 3 Tax Rate) must reflect a valid
tax rate. "Blended rates" are not allowed.
•
“Q” Record Positions 46-47 (Chapter 3 Exemption Code) must reflect
a valid code, and the exemption code must be compatible with the
tax rate. For example, if a zero tax (0000) rate is entered in positions
42- 45 (Chapter 3 Tax Rate), the appropriate exemption code of 0112 must be used in positions 46-47.
37
.04 Common Submission Errors
Item
Issue
Resolution
1.
SPAM filters are not
set to receive email
from fire@irs.gov
and irs.ehelpmail@irs.gov.
To receive emails concerning files, processing results, reminders and
notices, set the SPAM filter to receive email from fire@irs.gov and irs.ehelpmail@irs.gov. Turn off any email auto replies to these email
addresses.
2.
Incorrect email
address provided.
When the “Verify Your Filing Information” screen is displayed, make sure
the correct email address is displayed. If not, please update with the
correct email address.
3.
Transmitter does not
check the FIRE
System to determine
file acceptability.
Generally, the results of file transfers are posted to the FIRE System
within five calendar days. If the correct email address was provided on
the “Verify Your Filing Information” screen when the file was sent, an
email will be sent regarding the file status.
•
If the results in the email indicate “Good” and the “Count of Payees”
is correct, the filer is finished with this file.
•
If any other results are received, follow the instructions in the “Check
File Status” option.
•
If the file contains errors, get an online listing of the errors.
•
If the file status is good, but the file should not be processed, filers
should contact the IRS.
4.
Replacement file is
not submitted timely.
If a file is bad make necessary changes and resubmit timely as a
replacement file within 60 days from the date the original file was
transmitted.
5.
Transmitter
compresses several
files into one.
Only compress one file at a time. For example, if there are ten
uncompressed files to send, compress each file separately and send ten
separate compressed files.
6.
Transmitter sends
an original file that is
good and then
sends an amended
file for the entire file
even though there
are only a few
changes.
Contact TSO Monday through Friday 8:30 a.m. - 5:30 p.m. ET.
Listen to all options before making your selection.
File is formatted as
EBCDIC.
All files submitted electronically must be in standard ASCII code.
7.
•
•
•
866-455-7438 (toll-free)
304-263-8700 (International) (Not toll-free)
Deaf or hard of hearing customers may call any of our toll-free
numbers using their choice of relay service
38
8.
Transmitter has one
TCC and is unsure
which TIN should be
used when logging
into the FIRE
System to send a
file.
The TIN of the company assigned to the TCC should be used when
sending a file electronically.
9.
Transmitter sent the
wrong file.
Contact TSO Monday through Friday 8:30 a.m. - 5:30 p.m. ET.
Listen to all options before making your selection.
•
•
•
10.
11.
866-455-7438 (toll-free)
304-263-8700 (International) (Not toll-free)
Deaf or hard of hearing customers may call any of our toll-free
numbers using their choice of relay service
Transmitter sends a
file and “CHECK
FILE STATUS”
indicates that the file
is good, but the
transmitter wants to
send another file
containing the same
information.
Contact TSO Monday through Friday 8:30 a.m. - 5:30 p.m. ET.
Listen to all options before making your selection.
Transmitter uses the
TCC assigned for
filing 1098, 1099,
5498 or W-2G
forms.
To transmit Form 1042-S, filers must use the correct TCC, which begins
with “22.” Call the IRS at 866-455-7438 to close file submitted under
incorrect TCC.
•
•
•
866-455-7438 (toll-free)
304-263-8700 (International) (Not toll-free)
Deaf or hard of hearing customers may call any of our toll-free
numbers using their choice of relay service
39
INTENTIONALLY LEFT BLANK
40
Part C
Record Format Specifications and Record Layouts
INTENTIONALLY LEFT BLANK
42
File Format Diagram
Each record must be 1020 positions.
43
Sec. 1 Record Format
Don’t use decimal points (.) to indicate dollars and cents. All income, withholding, and repayment fields must
be reported in whole dollars only. Don’t enter cents in amount fields. To round amounts to the nearest whole
dollar, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For
example, $1.39 becomes $1 and $2.50 becomes $3. If you must add amounts to figure amount to enter on a
line include cents when adding and only round the total.
For all fields marked “Required,” the transmitter must provide the information described under General Field
Description. If required fields are not completed in accordance with this publication, the IRS will contact the
filer to request a replacement file. For those fields not marked “Required,” a transmitter must allow for the
field, but may be instructed to enter blanks or zeros in the indicated field positions and for the indicated
length.
Valid Characters
The only valid characters for electronic filing are alpha, numeric, blank, ampersand (&), hyphen (-), comma
(,), apostrophe (’), forward slash (/), pound (#), period (.), and the percent (%). The percent [% (used as “in
care of”)] is valid in the first position only. Don’t use special characters that are unique to a language other
than English. For example: å = A, æ = A, = U, = O, = N, etc. Inclusion of any characters other than those
identified as valid in the instructions will result in a “Bad File” status.
Sec. 2 Transmitter “T” Record
General Field Descriptions
The Transmitter “T” Record identifies the entity transmitting the electronic file. A replacement file will be
requested if the “T” Record is not present. See File Format Diagram.
•
Transmitter “T” Record is the first record on each file and is followed by a Withholding Agent “W”
Record.
•
All alpha characters entered in the “T” Record must be upper case.
•
All records must be a fixed length of 1020 positions.
•
Don’t use punctuation in the name and address fields.
•
The Transmitter “T” Record contains information, which is critical if it is necessary for IRS to contact
the filer.
•
The transmitter and the withholding agent may be the same, but they need not be.
•
For all fields marked “Required,” the transmitter must provide the information described under
General Field Description. For those fields not marked “Required,” a transmitter must allow for the
field but may be instructed to enter blanks or zeros in the indicated field positions and for the
indicated length.
44
Record Name: Transmitter “T” Record Field Positions
Field Positions
Field Title
Length
General Field Description
1
Record Type
1
Required. Enter “T.”
2-5
Tax Year
4
Required. Enter the four-digit tax year for which
income and withholding are being reported. Numeric
characters only.
6-14
Transmitter’s
Taxpayer
Identification
Number (TIN)
9
Required. Enter the Taxpayer Identification Number
of the Transmitter. This can be one of the following:
Employer Identification Number (EIN)
Qualified Intermediary Number (QI-EIN)
Withholding Foreign Partnership Number (WP-EIN)
Withholding Foreign Trust Number (WT.EIN)
Numeric characters only. Do no enter blanks,
hyphens, alphas, or TINs consisting of all the same
digits.
15-54
Transmitter’s
Name
40
Required. Enter the transmitter name. Abbreviate if
necessary to fit the 40-character limit. Omit
punctuation, if possible. Left justify the information
and fill unused positions with blanks.
55-94
Transmitter’s
Address
40
Required. Enter the full mailing address where
correspondence should be sent. The street address
should include the number, street, apartment, or suite
number (use a PO Box only if mail is not delivered to
a street address). Abbreviate if necessary to fit the
40-character limit. Omit punctuation, if possible. Left
justify the information and fill unused positions with
blanks.
95-114
City
20
Required. Enter the city, town, or other locality
name. Enter APO or FPO if applicable. Left justify the
information and fill unused positions with blanks.
115-116
State Code
2
Required, if U.S. Transmitter. Enter the valid U.S.
Postal Service State Code. Refer to the State
Abbreviation Codes table in Part A. Sec 12. If this
field is not utilized, enter blanks. Don’t spell out the
state name.
Note: If the transmitter has a U.S. address, enter blanks in the Province Code (positions 117-118).
117-118
Province Code
2
Required, if Foreign Country Code is “CA”
(Canada). Enter the two-alpha character Province
code as shown in the Province Codes for Canada
table. If the foreign country is other than Canada,
enter blanks.
Don’t spell out the Province name.
45
Record Name: Transmitter “T” Record Field Positions
119-120
Country Code
2
Required, if Foreign Transmitter. Enter the twoalpha character Country Code from the Country
Code table. If the Country Code is present, the State
Code field must be blank. Don’t spell out the Country
name.
Note: The list of Country Codes provided at Foreign Country Code List for Modernized e-File includes all
internationally recognized Country Codes and must be used to ensure the proper coding of the Country
Code field. This list is updated each year.
121-129
Postal or ZIP
Code
9
Required. Enter up to nine numeric characters for all
U.S. addresses (including territories, possessions,
and APO/FPO). For foreign addresses enter the
alphanumeric foreign postal code, if applicable. Left
justify the information and fill unused positions with
blanks.
130-169
Contact Name
40
Required. Enter the name of the person to contact
when problems with the file or transmission are
encountered. Left justify the information and fill
unused positions with blanks.
170-189
Contact
Telephone
Number and
Extension
20
Required. Enter the telephone number of the person
to contact regarding electronic files. Omit hyphens. If
no extension is available, left justify the information
and fill unused positions with blanks.
190-194
Transmitter
Control Code
(TCC)
5
Required. Enter the five-character alphanumeric
TCC assigned ONLY for Form 1042-S reporting.
(The first two numbers will always be 22.) Alpha
characters must be upper case.
195-198
Test Indicator
4
Required, if this is a test file. Enter the word
“TEST.” Otherwise, enter blanks.
199
Prior Year
Indicator
1
Required. Enter a “P” if reporting prior year data;
otherwise, enter a blank. Don’t enter a “P” for current
year information.
200-1010
Reserved
811
Enter blanks.
46
Record Name: Transmitter “T” Record Field Positions
1011-1018
Record
Sequence
Number
8
Required. Enter the number of the record as it
appears within the file. The record sequence number
for the “T” Record will always be “1.” Each record,
thereafter, must be increased by one in ascending
numerical sequence, that is, 2, 3, 4, etc. right justify
numbers with leading zeros in the field. For example,
the “T” Record sequence number would appear as
“00000001” in the field, the first “W” Record would be
“00000002,” the first “Q” Record, “00000003,” the
second “Q” Record, “00000004,” and so on until the
final record of the file, the “F” Record. Numeric
characters only.
1019-1020
Blank or
Carriage Return
Line Feed
2
Enter blanks or carriage return line feed (CR/LF)
characters.
Transmitter “T” Record – Record Layout
Record Type
Tax Year
Transmitter’s
TIN
Transmitter’s
Name
Transmitter’s
Address
City
1
2-5
6-14
15-54
55-94
95-114
State Code
Province
Code
Country Code
Postal or ZIP
Code
Contact Name
Contact
Telephone
Number and
Extension
115-116
117-118
119-120
121-129
130-169
170-189
TCC
Test Indicator
Prior Year
Indicator
Reserved
Record
Sequence
Number
Blank or
Carriage
Return Line
Feed
190-194
195-198
199
200-1010
1011-1018
1019-1020
Sec. 3 Withholding Agent “W” Record
General Field Descriptions
The Withholding Agent “W” Record identifies the withholding agent.
•
Withholding Agent “W” Record is the second record on each file and is followed by the Recipient “Q”
Record(s), and a Reconciliation “C” Record.
•
Don’t report for a withholding agent if there are no corresponding Recipient “Q” Records.
47
•
Several “W” Records for different withholding agents may appear on the same transmitter's file.
•
All records must be a fixed length of 1020 positions.
•
Don’t use punctuation in the name and address fields.
•
For all fields marked “Required,” the transmitter must provide the information described under
General Field Description. For those fields not marked “Required,” a transmitter must allow for the
field but may be instructed to enter blanks or zeros in the indicated field positions and for the
indicated length.
Record Name: Withholding Agent “W” Record
Field Positions
Field Title
Length
General Field Description
1
Record Type
1
Required. Enter “W.”
2
Return Type
Indicator
1
Required. Enter the one position value below to
identify whether the record is Original or Amended. If
submitting a replacement file, use the same indicator
as the file being replaced (for example, if replacing an
amended file, the indicator would be “1”). Acceptable
Values are: 0 (zero) = Original 1 = Amended Don’t
enter a blank or alpha character.
3
Pro Rata Basis
Reporting
1
Required. Enter the one position value below to
identify if reporting on a Pro Rata Basis. Acceptable
Values are: 0 (zero) = Not Pro Rata 1 = Pro Rata
Basis Reporting
4-12
Withholding
Agent’s EIN
9
Required. Enter the nine-digit Employer Identification
Number of the withholding agent. Don’t enter blanks,
hyphens, alphas, or TINs consisting of all the same
digits. Don’t enter the recipient’s TIN in this field.
Numeric characters only.
Note: See the Instructions for Form 1042-S to determine when a Qualified Intermediary, Withholding
Foreign Partnership, or Withholding Foreign Trust must provide its QI-EIN, WP-EIN or WT-EIN in this field.
13
Withholding
Agent’s EIN
Indicator
1
Required. Enter “1” if the Withholding Agent’s EIN is a
QI-EIN, WP-EIN, WT- EIN. Otherwise, enter a “0”
(zero).
Note: Use EIN indicator 1 only if the Withholding Agent’s EIN begins with “98” AND the Withholding Agent
has entered into a withholding agreement (QI, WP, or WT agreement) with the IRS.
14-53
Withholding
Agent’s Name
Line-1
40
Required. Enter the Withholding Agent’s Name as
established when filing for the EIN which appears in
positions 4-12 of the “W” Record. Left justify the
information and fill unused positions with blanks.
48
Record Name: Withholding Agent “W” Record
54-93
Withholding
Agent’s Name
Line-2
40
Enter supplementary withholding agent’s name
information Use this line for additional names (for
example, partners or joint owners), trade names,
stage names, aliases, or titles. Also, use this line for
“in care of,” “Attn.” or “via.” Left justify the information
and fill unused positions with blanks.
94-133
Withholding
Agent’s Name
Line-3
40
See the description for Withholding Agent’s Name
Line-2.
134-173
Withholding
Agent’s Street
Line-1
40
Required. Enter the mailing address of the
withholding agent. The street address should include
the number, street, apartment, or suite number (use a
PO Box only if mail is not delivered to a street
address). Left justify the information and fill unused
positions with blanks.
174-213
Withholding
Agent’s Street
Line-2
40
Enter supplementary withholding agent street address
information. Otherwise, enter blanks.
214-253
Withholding
Agent’s City
40
Required. Enter the city, town, or other locality name.
Enter APO or FPO if applicable. Don’t enter a foreign
postal code in the city field. Left justify the information
and fill unused positions with blanks.
254-255
Withholding
Agent’s State
Code
2
Required, if withholding agent has a U.S. address.
Enter the valid U.S. Postal Service state code. If not
using a U.S. state, territory, or APO/FPO identifier,
enter blanks. Don’t use any of the two-character
Country Codes in the State Code field.
Note: If the withholding agent has a U.S. address, filers are now permitted to enter “US” as Country Code
in positions 258-259. If the withholding agent has a U.S. address, leave the province code in positions 256257.
256-257
Withholding
Agent’s
Province Code
2
Required, if Foreign Country Code is “CA”
(Canada). Enter the two-alpha character Province
Code as shown in the Province Codes for Canada
table. If the foreign country is other than Canada,
enter blanks. Don’t spell out the Province name.
49
Record Name: Withholding Agent “W” Record
258-259
Withholding
Agent’s Country
Code
2
Required, if foreign withholding agent. Enter the
two-alpha Country Code from the Country Code Table
provided at Foreign Country Code List for Modernized
e-File. Don’t spell out the Country name.
Note: For “W” record reporting only. If the withholding
agent has a U.S. address, filers are now permitted to
enter “US” as Country Code.
Note: The list of Country Codes provided at Foreign Country Code List for Modernized e-File includes all
internationally recognized Country Codes and must be used to ensure the proper coding of the Country
Code field. This list is updated each year.
260-268
Postal or Zip
Code
9
Required. Enter up to nine numeric characters for all
U.S. addresses (including territories, possessions, and
APO/FPO). For foreign addresses enter the
alphanumeric foreign postal code, if applicable.
Left justify the information and fill unused positions
with blanks.
269-272
Tax Year
4
Required. Enter the four-digit current tax year, unless
a “P” was entered in the Prior Year Indicator Field of
the “T” Record. All recipient “Q” Records must be a
report of payments for one year only. Different tax
years may not appear on the same file.
Numeric characters only.
273-317
Withholding
Agent’s Contact
Name
45
Required. Enter the name of the person to contact if
any questions should arise with this filing. Left justify
the information and fill unused positions with blanks.
318-362
Withholding
Agent’s
Department
Title
45
Required. Enter the title of the contact person or the
department that can answer inquiries concerning this
filing. Left justify the information and fill unused
positions with blanks.
363-382
Contact
Telephone
Number and
Extension
20
Required. Enter the contact person’s telephone
number, and extension, if applicable. If foreign,
provide the appropriate code(s) for international calls.
Numeric characters only. Left justify the information
and fill unused positions with blanks. Omit hyphens.
383
Final Return
Indicator
1
Required. Enter the one position value below to
indicate whether Forms 1042-S will be filed in the
future.
0 (zero) = will be filing
1 = will not be filing
50
Record Name: Withholding Agent “W” Record
384
Withholding
Indicator
1
Required. Enter the appropriate number from the
table below:
Number Description
3
Withholding Agent reporting under Chapter 3
4
Withholding Agent reporting under Chapter 4
385-403
Withholding
Agent’s GIIN
19
Required, if Withholding Agent has obtained a GIIN, if
unused enter blanks.
404-532
Reserved
129
Required. Enter blanks.
533-534
Withholding
Agent’s Chapter
3 Status Code
2
Required: Enter the withholding agent’s Chapter 3
status code(s) from the list of Status Codes in the
Instructions for Form 1042-S. Note: You must enter
both a Chapter 3 and a Chapter 4 withholding agent
status code regardless of the type of payment being
made.
535-536
Withholding
Agent’s Chapter
4 Status Code
2
Required. Enter the withholding agent’s Chapter 4
status code(s) from the list of Status Codes in the
Instructions for Form 1042-S.
Note: You must enter both a Chapter 3 and a Chapter
4 withholding agent status code regardless of the type
of payment being made.
537-809
Reserved
273
Enter blanks.
810
Amended
Return Indicator
1
Required, for amended returns only. Enter the
appropriate code:
Code
G
C
Blank
Definition
A one-step transaction amended return or
the first of a two-step transaction amended
return
The second transaction of a two-step
transaction amended return
If this is not a return being submitted to
amend information already processed by
the IRS
Note: Amended G and C coded records must be reported using separate Withholding Agent “W”
Records. Refer to Part A. Sec. 10, Amended Information Returns for specific instructions on how to file
amended returns. Non-coded records cannot be submitted in an amended file.
811-832
Withholding
Agent’s Foreign
Tax
Identification
Number (if any)
22
Required, if supplied. If unused enter blanks.
51
Record Name: Withholding Agent “W” Record
Withholding
Agent is a
Partnership
Reporting
Withholding
That Occurred
in a Subsequent
Year
833
1
Enter “1” if withholding agent is a partnership that is
reporting withholding which occurred in a subsequent
year under regulation sections 1.1441-5.
Otherwise, enter a blank.
Note: Beginning in processing year 2021 there is a requirement that all ‘Q’ Records must have the same
entry in position 999 as the associated ‘W’ Record has in position 833. This requirement applies to current
and prior year files submitted after January 1, 2021. Files that include entries where these indicators are
not the same will be rejected.
834
QI, WFP, or
WFT revising its
reporting on
Form 1042-S to
report to a
specific
recipient
1
Enter “1” if a Qualified Intermediary, Withholding
Foreign Partnership, or Withholding Foreign Trust is
revising its reporting on Form 1042-S to report to a
specific recipient. Otherwise, enter a blank. Refer to
the instructions for Box 7d within the Instructions for
Form 1042-S.
Note: “W” Record position 834 must have the same entry as the “Q” Record position 58. Valid characters are
blank or 1.
835-1010
Reserved
176
Enter blanks.
1011-1018
Record
Sequence
Number
8
Required. Enter the number of the record as it
appears within the file. The record sequence number
for the “T” Record will always be “1,” since it is the first
record on the file and there can be only one “T”
Record in a file. Each record, thereafter, must be
increased by one in ascending numerical sequence,
that is, 2, 3, 4, etc. right justify numbers with leading
zeros in the field. For example, the “T” Record
sequence number would appear as “00000001” in the
field, the first “W” Record would be “00000002,” the
first “Q” Record, “00000003,” the second “Q” Record,
“00000004,” and so on until the final record of the file,
the “F” Record. Numeric characters only.
1019-1020
Blank or
Carriage Return
Line Feed
2
Enter blanks or carriage return line feed (CR/LF)
characters.
Withholding Agent “W” Record – Record Layout
Record
Type
Return Type
Indicator
Pro Rata
Basis
Reporting
1
2
3
Withholding Withholding Withholding Withholding Withholding
Agent’s
Agent’s EIN Agent’s EIN
Agent’s
Agent’s
Name
Indicator
Name
Name
Line-3
Line-1
Line-2
4-12
13
52
14-53
54-93
94-133
Withholding Agent “W” Record – Record Layout
Withholding Withholding Withholding Withholding Withholding Withholding
Agent’s
Agent’s
Agent’s City
Agent’s
Agent’s
Agent’s
Street
Street
State Code
Province
Country
Line-1
Line-2
Code
Code
134-173
174-213
214-253
254-255
256-257
258-259
Withholding Withholding
Contact
Final Return Withholding Withholding
Agent’s
Agent’s
Telephone
Indicator
Indicator
Agent’s
Contact
Department Number and
GIIN
Extension
Name
Title
273-317
318-362
363-382
Withholding
Agent’s
Chapter 4
Status Code
Reserved
Amended
Return
Indicator
535-536
537-809
810
383
384
385-403
Withholding Withholding QI, WFP, or
Agent’s
Agent is a
WFT
Foreign Tax Partnership revising its
Identificatio Reporting reporting on
n Number Withholding Form 1042That
S to report
Occurred in to a specific
a
recipient
Subsequent
Year
811-832
833
834
Postal or
ZIP Code
Tax Year
260-268
269-272
Reserved
Withholding
Agent’s
Chapter 3
Status Code
404-532
533-534
Reserved
Record
Sequence
Number
835-1010
1011-1018
Blank or
Carriage
Return Line
Feed
1019-1020
Sec. 4 Recipient “Q” Record
General Field Descriptions
A Recipient “Q” Record contains name and address information for the Recipient of Income, Non-Qualified
Intermediary or Flow-Through Entity, Issuer, and all data concerning the income paid and tax withheld that is
required to be reported under U.S. law.
•
All recipient “Q” Records for a particular withholding agent must be written after the corresponding
Withholding Agent “W” Record, followed by a Reconciliation “C” Record, and before another “W”
Record for another withholding agent begins. Each Recipient “Q” Record is treated as if it were a
separate Form 1042-S.
•
The “Q” Record is restricted to one type of income.
•
All records must be a fixed length of 1020 positions.
53
•
Report income, tax withheld, and amounts repaid in whole dollars only, rounding to the nearest
dollar (don’t enter cents). For example, report $600.25 as 000000000600. Round up or down as
appropriate. To round off amounts to the nearest whole dollar, drop amounts under 50 cents and
increase amounts of 50 to 99 cents to the next whole dollar. If there are two or more amounts to add
together, figure the amount to be reported by including cents when adding and only round off the
total figure to be reported. Don’t enter cents. Money amount fields not used must contain zeros.
•
Don’t use punctuation in the name and address fields.
•
For all fields marked “Required,” the transmitter must provide the information described under
General Field Description. For those fields not marked “Required,” a transmitter must allow for the
field but may be instructed to enter blanks or zeros in the indicated field positions and for the
indicated length.
Under certain circumstances, it may be necessary to submit more than one “Q” Record for the same
recipient. Failure to provide multiple Recipient “Q” Records, when necessary, may generate math
computation errors that may result in penalties being assessed.
For circumstances in which more than one Recipient “Q” Record would be required:
•
Different types of income. For example, Recipient X derived income from Capital Gains (Income
Code 09) and Industrial Royalties (Income Code 10). A separate “Q” Record must be reported for
each Income Code. Each “Q” Record must reflect the Gross Income Paid, and any U.S. Federal
Tax withheld by the withholding agent(s) pertaining to that Income Code.
•
Change in Country Code during the year. For example, the withholding agent received notification by
Form W-8BEN that the recipient’s country of residence for tax purposes changed from country X to
country Y. A separate “Q” Record must be reported for each Country Code providing Gross Income
Paid, Tax Rate, any U.S. Federal Tax Withheld by the withholding agent(s), and Exemption Code, if
any. The amounts reported must be based on each country.
•
Change in a country’s tax treaty rate during the year. For example, effective April 1, country X
changes its tax treaty rate from ten percent to twenty percent. A separate “Q” Record must be
reported for each of the tax rates. Provide the Gross Income Paid, Tax Rate, and any U.S. Federal
Tax Withheld by the withholding agent(s) under each tax rate.
•
Need to report both Chapter 3 and Chapter 4 withholding. For example, if Recipient X derived
payments that were subject to both Chapter 3 and Chapter 4 withholding, a separate "Q" Record
must be reported for each Chapter. Each "Q" Record must contain the Recipients name, address,
and TIN as appropriate. Both "Q" Records must reflect the portion of the Gross Income Paid and any
U.S. Federal Tax withheld by the withholding agent(s) pertaining to the applicable Chapter.
•
Account-by-account reporting by a U.S. financial institution. For payments made after January 1,
2016, a U.S. financial institution or a U.S branch of a foreign financial institution maintaining an
account within the U.S. is required to separately report payments of the same type of income made
to multiple financial accounts held by the same beneficial owner. For example, if a U.S. financial
institution pays dividend income to two separate accounts that it maintains for Recipient X, a
separate “Q” Record must be reported for the payment made to each account.
54
Record Name: Recipient “Q” Record
Field Positions
Field Title
Length
General Field Description
1
Record Type
1
Required. Enter “Q”
2
Return Type
Indicator
1
Required. Enter the one position value below to
identify whether the record is Original or Amended. If
submitting a replacement file, use the same indicator
as the file being replaced (for example, if replacing an
amended file, the indicator would be 1). This must be
the same value as in the “W” Record.
Values are:
0 (zero) = Original
1 = Amended
3
Pro Rata Basis
Reporting
1
Required. Enter the one position value below to
identify whether reporting on a Pro Rata Basis. This
must be the same value as in the “W” Record.
Values are:
0 (zero) = Not Pro Rata
1 = Pro Rata Basis Reporting
4-5
Income Code
2
Required. Enter the two-position value EXACTLY as it
appears from the income code table. The Income Code
must accurately reflect the type of income paid. Don’t
enter blanks or 00 (zeros). Numeric characters only.
Note: Refer to the Instructions for Form 1042-S for more information.
6-17
Gross Income
12
Required. Enter amount in whole dollars only,
rounding to the nearest dollar (don’t enter cents). The
Gross Income amount must reflect pretax income and
is the total income paid before any deduction of tax
source. An income amount of zero cannot be shown.
Only amended returns can report zero amounts.
Note: Don’t report negative amounts in any amount
field. Numeric characters only. Right justify information
and fill unused positions with zeros.
18-29
Withholding
Allowance
12
Used with Income Codes 16, 17, 18, 19, 20, and 42
only. Enter amount in whole dollars only, rounding to
the nearest dollar (don’t enter cents). If this field is not
utilized enter zeros. Numeric characters only. Right
justify the information and fill unused positions with
zeros.
30-41
Net Income
12
Required, if a Dollar Amount is Entered in the
Withholding Allowance Field. Enter amount in whole
dollars only, rounding to the nearest dollar (don’t enter
cents). If this field is not utilized, enter zeros. Numeric
characters only. Right justify the information and fill
unused positions with zeros.
55
Record Name: Recipient “Q” Record
42-45
Chapter 3 Tax
Rate
4
Required, if reporting under Chapter 3. Enter the
correct Tax Rate applicable to the income in the gross
income field or net income field based on Chapter 3 of
the Internal Revenue Code or valid treaty article. The
valid treaty rate is generally based on the recipient’s
country of residence for tax purposes. The rate
selected must be justified by the appropriate treaty.
Enter the Tax Rate as a two-digit whole number and
two-digit decimal (for example, enter 27.50% as 2750,
15% as 1500 or 7% as 0700). Numeric characters
only.
Note: A valid Tax Rate Table is located in the Instructions for Form 1042-S. The correct Tax Rate must be
entered, even if withholding was at a lesser rate. If an incorrect amount of tax was withheld, report the
amount that was withheld.
46-47
Chapter 3
Exemption
Code
2
Required, if reporting under Chapter 3. Read
Carefully.
•
If the tax rate entered in field positions 42-45 is 0%,
enter the appropriate exemption code located in
the Instructions for Form 1042-S.
•
If the tax rate entered is greater than 0% and is not
due to backup withholding enter “00.”
•
If the tax rate entered is due to backup withholding,
blank fill. Don’t enter “00."
•
If not reporting under Chapter 3 you may use
Exemption Code 12.
Note: If an amount was withheld under Chapter 4, you may also enter a Chapter 3 exemption code and
tax rate to show the rate that would otherwise apply if the payment was exempt from withholding under
Chapter 4. This may be done, for example, to assist the beneficial owner in pursuing a claim for refund. In
such a case, you should enter 4 in the Chapter Indicator Field 784.
48-49
Recipient’s
Country of
Residence
Code for Tax
Purposes
2
Required. Enter the two-character Country Code for
which the recipient is a resident for tax purposes and
on which the tax treaty benefits are based (when
applicable). The valid treaty rate is generally
determined by this code. For the Country Code list see
Foreign Country Code List for Modernized e-File.
Note: Leave this field blank if making a payment to an “unknown recipient”.
50-53
Chapter 4 Tax
Rate
4
Required. Enter the Chapter 4 tax rate. Only 0000 or
3000 are permitted entries.
56
Record Name: Recipient “Q” Record
54-55
Chapter 4
Exemption
Code
2
Required. If the tax rate entered in field positions 5053 is 30% enter 00.
If the tax rate entered in field positions 50-53 is 0%
enter exemption code located in the Instructions for
Form 1042-S.
56-57
Limitation on
Benefits (LOB)
Code
2
Enter the code that best describes the applicable LOB
category that qualifies the taxpayer for the requested
treaty benefits. If a LOB Code is not included on the
recipient’s Form 1042-S, enter blanks. See the LOB
Treaty Category table in the Instructions for Form
1042-S.
58
QI, WFP, or
WFT revising it’s
reporting on
Form 1042-S to
report to a
specific recipient
1
Enter “1” if a Qualified Intermediary, Withholding Foreign
Partnership, or Withholding Foreign Trust is revising it’s
reporting on Form 1042-S to report to a specific recipient.
Otherwise, enter a blank. See instructions for Box 7d
within the Instructions for Form 1042-S.
Note: “Q” Record position 58 must have the same entry as the “W” Record position 834. Valid Characters are
blank or 1.
59
Reserved
1
Enter a blank.
60-71
Amount Repaid
12
Enter amount in whole dollars only, rounding to the
nearest dollar (don’t enter cents). Otherwise, enter
zeros. Numeric characters only. This field should be
completed if the withholding agent repaid over withheld
amounts to the recipient in the year following the
calendar year of the withholding. See the Instructions
for Form 1042-S for more information on the
procedures for adjusting over withholding and reporting
amounts repaid.
72-91
Recipient
’s
Account
Number
20
Financial institutions reporting amounts paid to direct
account holders with respect to an account maintained
by institution at a U.S. office or U.S. branch, must
report the recipient(s) account number in (field
positions 72-91). If the amount is paid through a
nonqualified intermediary or flow-through entity, they
are not required to use this field.
• Don’t enter the recipient’s U.S. or foreign TIN.
92-93
Reserved
2
•
Allowable characters are alphas, numbers,
hyphens, and blanks.
•
If an account number is not assigned, enter
blanks.
•
Left justify the information and fill unused
positions with blanks.
Enter blanks.
57
Record Name: Recipient “Q” Record
94-133
Recipient’s
Name Line-1
40
Required. Enter the complete name of the recipient. If
Recipient’s Chapter 3 status code “21” is used, enter
“UNKNOWN RECIPIENT.” Recipient’s Name Lines 2
and 3 must be blank. See the Instructions for Form
1042-S for specific information about Unknown
Recipients and Withholding Rate Pools.
Note: When making a payment to a QI that is acting as a
QDD with respect to the payment see Instructions for
Form 1042-S for completing this field.
Refer to “Valid Characters” Section of the Record
Format. Left justify the information and fill unused
positions with blanks.
Note: Generally, a Non-Qualified Intermediary (NQI), Non-Withholding Foreign Partnership (NWP), or
Non-Withholding Foreign Trust (NWT) cannot be a recipient. However, see the Instructions for Form 1042S for exceptions for payments allocable to a Chapter 4 Withholding Rate Pool that are made to certain
NQIs, NWPs, and NWTs.
134-173
Recipient’s
Name Line-2
40
Enter supplementary recipient name information. Use
this line for additional names (for example, partners or
joint owners), trade names, stage names, aliases, or
titles. Also, use this line for “in care of”, “Attn.” or “via”.
Refer to “Valid Characters” Section of the Record
Format. Left justify the information and fill unused
positions with blanks.
174-213
Recipient’s
Name Line-3
40
See the description for Recipient’s Name Line-2.
214-253
Recipient’s
Street Line-1
40
Required. Enter the mailing address of the recipient.
The street address should include the number, street,
apartment, or suite number (use a PO Box only if mail
is not delivered to a street address). Abbreviate as
needed. Valid characters are alpha, numeric, blank,
ampersand (&), hyphen (-), comma (,), apostrophe (’),
forward slash (/), pound (#), period (.), and the percent
(%). The percent [% (used as “in care of”)] is valid in
the first position only. Left justify the information and fill
unused positions with blanks.
Note: Recipient’s address is not required if Recipient’s Chapter 3 status code is “21” or Chapter 4 status
code is “29 (i.e., Unknown Recipient).
254-293
Recipient’s
Street Line-2
40
Enter supplementary recipient street address
information. If a PO Box is used in addition to a street
address, enter it here. Left justify the information and fill
unused positions with blanks.
58
Record Name: Recipient “Q” Record
294-333
Recipient’s City
40
Required. Enter the city, town, or other locality name.
Enter APO or FPO if applicable. Don’t enter a foreign
postal code in the city field. Left justify the information
and fill unused positions with blanks.
334-335
Recipient’s
State
2
Required, if U.S. address. Enter the two-character
State Code abbreviation. If no U.S. state, territory, or
APO/FPO identifier is applicable, enter blanks. Don’t
use any of the two-character Country Codes in the
State Code Field.
Note: If the recipient has a U.S. address, leave the Province Code in positions 336-337 blank.
336-337
Recipient’s
Province Code
2
Required, if the Recipient Country Code in
positions 338-339 is “CA.” Enter the two-alpha
character Province Code as shown in Part A. Sec. 12,
Province Codes table. If the foreign country is other
than Canada, enter blanks.
Don’t spell out the Province Name.
338-339
Recipient’s
Country Code
2
Required, if the recipient has a foreign address.
Enter the two-character Country Code abbreviation.
See Foreign Country Code List for Modernized e-File
for appropriate codes.
Note: Blank fill if the country is unknown only if the payment is to an unknown recipient.
340-348
Postal or ZIP
Code
9
Required. Enter up to nine numeric characters for all
U.S. addresses (including territories, possessions, and
APO/FPO). For foreign addresses enter the
alphanumeric foreign postal code, if applicable. Left
justify the information and fill unused positions with
blanks.
349-357
Recipient’s
U.S. TIN
9
Enter the recipient’s nine-digit U.S. Taxpayer
Identification Number (TIN). If a TIN is not required
under regulations or is required but has not been
provided by the recipient, enter blanks. Numeric
characters only. Don’t enter hyphens, alphas, or TINs
consisting of all the same digits. The recipient’s TIN
must not be truncated.
See the Instructions for Form 1042-S.
358
Reserved
1
Enter blanks.
359-370
U.S. Federal
Tax Withheld
12
Required. Enter the amount in whole dollars only,
rounding to the nearest dollar (don’t enter cents). Right
justify the information and fill unused positions with
zeros. If there was no withholding, enter all zeros.
Numeric characters only.
59
Record Name: Recipient “Q” Record
371-382
Withholding By
Other Agents
12
Required. For withholding agents reporting information
that has already been subject to withholding by another
withholding agent, enter the amount withheld by the
other withholding agent in whole dollars only,
rounding to the nearest dollar (don’t enter cents). Right
justify the information and fill unused positions with
zeros. If there was no withholding, enter all zeros.
Numeric characters only.
Note: If claiming a credit on Form 1042 (line 67) because of withholding by other agents, attach a copy of
the Form 1042-S to Form 1042 to support the credit. For additional guidance, please review the
Instructions for Form 1042-S and Instructions for Form 1042. If you report amounts withheld by other
withholding agents, you must report the name of the other withholding agent in the applicable fields for the
Primary Withholding Agent (see “Q” Record positions 895 through 983.)
383-394
Total
Withholding
Credit
12
Required. Total Withholding Credit, Q record (383394) should equal the total reported as U.S. Federal
Tax Withheld by you, Q record (359-370) plus
Withholding By Other Agents, Q record (371-382) less
Amount Repaid, Q record (60-71) to recipients
pursuant to adjustment procedures. Enter the amount
in whole dollars only, rounding to the nearest dollar
(don’t enter cents). If there was no withholding, enter all
zeros. Right justify the information and fill unused
positions with zeros. Numeric characters only.
395-400
Reserved
6
Enter blanks.
401-440
NQI FLWTHR/Name
Line-1
40
Enter the complete name of the NQI/FLW-THR Entity.
It is very important that the complete name of the
NQI/FLW-THR entity be entered. Abbreviate as
needed. Refer to “Valid Characters” Section of the
Record Format. Left justify the information and fill
unused positions with blanks.
Note: All NQI/FLW-THR fields are required if the NQI/FLW-THR entity is involved in the payment
structure, except for the NQI/FLW-THR TIN.
441-480
NQI FLW-THR
Name Line-2
40
Enter supplementary information. Use this line for
additional names (for example, partners or joint
owners), trade names, stage names, aliases, or titles.
Also, use this line for “in care of”, “Attn.” or “via”.
Abbreviate as needed. Refer to “Valid Characters” in
the Record Format.
481-520
NQI FLW-THR
Name Line-3
40
See the description for NQI/FLW-THR Name Line-2.
521-522
Reserved
2
Enter blanks.
60
Record Name: Recipient “Q” Record
523-562
NQI FLW-THR
Street Line-1
40
Enter the mailing address of the NQI/FLW.THR entity.
The street address should include the number, street,
apartment, or suite number (use a PO Box only if mail
is not delivered to a street address). Left justify the
information and fill unused positions with blanks.
563-602
NQI FLW-THR
Street Line-2
40
Enter supplementary NQI/FLW-THR entity street
address information; otherwise, enter blanks.
603-642
NQI FLW-THR
City
40
Enter the city, town, or other locality name. Left justify
the information and fill unused positions with blanks.
643-644
NQI FLW-THR
State Code
2
Enter the two-alpha character state code (see Part A.
Sec. 12, State Abbreviation Codes). If a state code or
APO/FPO is not applicable, enter blanks.
645-646
NQI FLW-THR
Province Code
2
Enter the two-alpha character Province Code
abbreviation, if applicable. See “T” Record positions
117-118.
647-648
NQI FLW-THR
Country Code
2
Enter the two-character Country Code abbreviation,
where the NQI/FLW-THR is located.
649-657
NQI FLW-THR
Postal Code or
ZIP Code
9
Enter the alphanumeric foreign postal code or U.S. ZIP
Code for all U.S. addresses including territories,
possessions, and APO/FPO. Numeric characters only.
Left justify the information and fill unused positions with
blanks.
658-666
NQI FLW-THR
U.S. TIN
9
Enter the NQI FLW-THR nine-digit U.S. Taxpayer
Identification Number (TIN), if any. Don’t enter
hyphens, alphas, or TINs consisting of all the same
digits. Blank fill this field if a TIN is not provided.
Numeric characters only.
667-706
Payer’s Name
40
Enter the name of the payer of Income if different from
the withholding agent. If the withholding agent and
issuer are the same, enter blanks. Left justify the
information and fill unused positions with blanks.
Note: If withholding agent is a nominee with respect to
a Publicly Traded Partnership (PTP) distribution subject
to withholding under section 1446(a), the PTP
information must be included in the Payer's information
fields. See the Instructions for Form 1042-S for when
this number is required.
61
Record Name: Recipient “Q” Record
707-715
Payer’s U.S.
TIN
9
Enter the Issuer’s U.S. Taxpayer Identification Number
if there is an entry in the Payer’s Name Field;
otherwise, enter blanks.
Don’t enter hyphens, alphas, or TINs consisting of all
the same digits. Numeric characters only.
716-727
State Income
Tax Withheld
12
Amount must be entered in whole dollars only,
rounding to the nearest dollar (don’t enter cents). If this
field is not utilized, enter zeros. Numeric characters
only. Right justify the information and fill unused
positions with zeros.
Note: This amount is not included in the U.S. Federal Tax fields.
728-737
Payer’s State
Tax Number
10
Enter the employer state I.D. number if assigned by the
state. Left justify the information and fill unused
positions with blanks.
738-739
Payer’s State
Code
2
Enter the two-character State Code abbreviation. See
Part A. Sec. 12, State Abbreviations Codes, APO/FPO
Addresses, and Province Codes.
740-760
Special Data
Entries
21
This field may be used for the filer’s own purposes. If
this field is not utilized, enter blanks.
761
Reserved
1
Enter blank.
762-783
Recipient’s
Foreign Tax
I.D. Number
22
Enter the recipient’s identifying number. Refer to “Valid
Characters” section of the Record Format. Left justify
the information and fill unused positions with blanks.
See the Instructions for Form 1042-S for when this
number is required.
784
Chapter
Indicator
1
Enter 3 as the Chapter 3 indicator or 4 as the Chapter
4 indicator. Only valid entry for this field is 3 or 4.
785
Reserved
1
Enter blanks.
Note: A Chapter indicator must be present in field position 784 and must match the indicator in position
384 in the ‘W’ record. See Box 3 of the Instructions for Form 1042-S. If you’re not reporting an
amount withheld under either Chapter 3 or Chapter 4, enter 3.
786-787
Recipient’s
Chapter 3
Status Code
2
If payment is an amount subject to withholding under
Chapter 3 enter the recipient’s status code from the
status code list, otherwise, enter blanks. See the
Instructions for Form 1042-S for the appropriate codes.
Note: If Chapter 3 Status code “21” is used, the Recipient’s Name Line-1 must be “UNKNOWN
RECIPIENT” and the Recipient’s Name Lines 2 and 3 must be BLANK. The tax rate must be 30% if
amounts reported are amounts subject to Chapter 3 withholding.
788-789
Recipient’s
Chapter 4
Status Code
2
If payment is a withholdable payment under Chapter 4
enter the recipient’s status code from the status code
list, otherwise, enter blanks. See the Instructions for
Form 1042-S for the appropriate codes.
62
Record Name: Recipient “Q” Record
Note: If Chapter 4 Status code “29” is used, the Recipient’s Name Line-1 must be “UNKNOWN
RECIPIENT” and the Recipient’s Name Lines 2 and 3 must be BLANK. The tax rate must be 30%.
790
Tax Not
Deposited With
IRS Pursuant
To Escrow
Procedure
Indicator
1
Enter “1” if you followed the escrow procedure under
regulation sections 1.1471-2(a)(5)(ii) or 1.1441-3(d).
Otherwise, enter a blank.
Note: If tax is withheld and deposited under Chapter 3 or Chapter 4, the Tax Not Deposited With IRS
Pursuant to Escrow Procedure Indicator must be BLANK.
791-809
Recipient’s
GIIN
19
Enter the recipient’s GIIN if provided. If not applicable,
enter blanks.
810
Amended
Return
Indicator
1
Required, for amended returns only. Enter the
appropriate code:
Code
Definition
G
A one-step transaction amended return or
the first of a two-step transaction
amended return
C
The second transaction of a two-step
transaction amended return
Blank
If this is not a return being submitted to
amend information already processed by
the IRS
Note: Amended C and G coded records must be reported using separate Withholding Agent “W” Records.
Refer to Part A. Sec. 10, Amended Information Returns, for specific instructions on how to file amended
returns. Non-coded records cannot be submitted in Amended files. If you’re filing an amended return, you
must complete the field for the Amendment Number (“Q” Record position 998).
811-818
Recipient’s
Date of Birth
8
Enter using YYYYMMDD format. If not applicable,
enter blanks. See Instructions for Form 1042-S for
when a date of birth is required.
819-830
Tax Paid by
Withholding
Agent
12
Tax paid by withholding agent but not withheld from
payment to recipient.
831-849
Intermediary or
FTE GIIN
19
Enter Intermediary or Flow-Through Entity (FTE) GIIN if
provided. If not applicable, enter blanks.
850-851
Intermediary’s
or FTE’s
Chapter 3
Status Code
2
If payment is an amount subject to withholding under
Chapter 3 enter the Intermediary’s or FTE status code
from the status code list, otherwise, enter blanks.
The amount is not included in total tax withheld field. If
not applicable, enter zeros.
63
Record Name: Recipient “Q” Record
852-853
Intermediary’s
or FTE’s
Chapter 4
Status Code
2
If payment is a withholdable payment under Chapter 4
enter the Intermediary’s or FTE status code from the
status code list, otherwise, enter blanks.
854-875
Intermediary’s
or FTE’s
Foreign Tax ID
Number
22
Enter Intermediary’s or FTE’s Foreign Tax ID Number if
provided. If not applicable, enter blanks.
876-894
Payer’s GIIN
19
Enter the Payer’s GIIN if provided. Otherwise, enter
blanks.
895-934
Primary
Withholding
Agent’s Name
Line -One
40
Required, if reporting an amount in field positions
371-382. Enter the Primary Withholding Agent’s name
if different from the Withholding Agent’s name.
935-974
Primary
Withholding
Agent’s Name
Line -Two
40
Enter the Primary Withholding Agent’s supplementary
information.
975-983
Primary
Withholding
Agent’s EIN
9
Required, if reporting an amount in field positions
371-382. Enter the Primary Withholding Agent’s EIN.
984-985
Payer's
Chapter 3
Status Code
2
If a transfer agent or paying agent acts as the
withholding agent for a Payer, and the agent is filing
Form 1042 in its own name), it should enter the
applicable Chapter 3 Status code of such Payer.
Otherwise, enter blanks. See Instructions for Form
1042-S for more information.
986-987
Payer’s
Chapter 4
Status Code
2
If a transfer agent or paying agent acts as the
withholding agent for a Payer (and the agent is filing
Form 1042 in its own name), it should enter the
applicable Chapter 4 Status code of such Payer.
Otherwise, enter blanks. See Instructions for Form
1042-S for more information.
988-997
Unique Form
Identifier
10
Required. Enter a 10-digit unique form identifier. See
the Instructions for Form 1042-S for requirements and
guidance.
64
Record Name: Recipient “Q” Record
998
Amendment
Number
1
Required. If this is an amended Form 1042-S, you
must enter the amendment number (use “1” for the first
amendment and increase sequentially for each
subsequent amendment).
Required. If this is an original Form 1042-S, you must
enter a blank. Any amended form must have the same
unique form identifier as the original form that is being
amended.
See the Instructions for Form 1042-S for requirements
and guidance.
999
Withholding
Occurred in a
Subsequent
Year With
Respect to a
Partnership
Interest
Indicator
1
Enter “1” if withholding agent is a partnership that
received an amount subject to withholding during the
calendar year (preceding year) and is withholding on
the amount includible in a foreign partner’s distributive
share in the subsequent year. A partnership should
only make an entry in this field if it designated the
deposit as attributable to the preceding year. See the
Instructions for Form 1042-S for requirements and
guidance. Otherwise, enter a blank.
1000-1010
Reserved
11
Enter blanks.
1011-1018
Record
Sequence
Number
8
Required. Enter the number of the record as it appears
within the file. The record sequence number for the “T”
Record will always be “1,” since it is the first record on
the file and there can only be one “T” Record in a file.
Each record, thereafter, must be increased by one in
ascending numerical sequence, that is, 2, 3, 4, etc.
Right justify numbers with leading zeros in the field. For
example, the “T” Record sequence number would
appear as “00000001” in the field, the first “W” Record
would be “00000002,” the first “Q” Record, “00000003,”
the second “Q” Record, “00000004,” and so on until the
final record of the file, the “F” Record. Numeric
characters only.
1019-1020
Blank or
Carriage
Return Line
Feed
2
Enter blanks or carriage return line feed (CR/LF)
characters.
65
Recipient “Q” Record – Record Layout
Record Type Return Type
Indicator
Pro Rata
Basis
Reporting
Income Code
Gross
Income
Withholding
Allowance
Net Income
18-29
30-41
1
2
3
4-5
6-17
Chapter 3
Tax Rate
Chapter 3
Exemption
Code
Recipient’s
Country of
Residence
Code for Tax
Purposes
Chapter 4
Tax Rate
Chapter 4
Exemption
Code
42-45
46-47
48-49
50-53
54-55
Reserved
Amount
Repaid
Recipient
Account
Number
Reserved
59
60-71
72-91
92-93
94-133
134-173
174-213
Recipient’s
City
Recipient’s
State
Recipient’s
Province
Code
Recipient’s
Country
Code
Postal or ZIP
Code
294-333
334-335
336-337
338-339
340-348
Total
Withholding
Credit
Reserved
NQI/FLWTHR Name
Line-1
Recipient’s
Recipient’s
Street Line-1 Street Line-2
Limitation on QI, WFP, or
Benefits
WFT revising
(LOB) Code it’s reporting
on Form
1042-S to
report to a
specific
recipient
56-57
58
Recipient’s
Recipient’s
Recipient’s
Name Line-1 Name Line-2 Name Line-3
214-253
254-293
Recipient’s
U.S. TIN
Reserved
349-357
358
359-370
371-382
383-394
395-400
401-440
NQI/FLWTHR
Name Line-2
NQI /FLWTHR Name
Line-3
Reserved
NQI/ FLWTHR Street
Line-1
NQI /FLWTHR Street
Line-2
NQI /FLWTHR City
NQI /FLWTHR State
Code
441-480
481-520
521-522
523-562
563-602
603-642
643-644
NQI/ FLWTHR
Province
Code
645-646
U.S. Federal Withholding
Tax Withheld
By Other
Agents
NQI/ FLWNQI/ FLWNQI/ FLWTHR Country THR Postal THR U.S. TIN
Code
Code or ZIP
Code
647-648
649-657
Payer’s State Payer’s State Special Data
Tax Number
Code
Entries
728-737
738-739
740-760
Payer’s
Name
Payer’s U.S. State Income
TIN
Tax Withheld
658-666
667-706
707-715
716-727
Reserved
Recipient’s
Foreign Tax
I.D. Number
Chapter
Indicator
Reserved
761
762-783
784
785
66
Recipient “Q” Record – Record Layout
Recipient’s
Chapter 3
Status Code
Recipient’s
Chapter 4
Status Code
Tax Not
Deposited
With IRS
Pursuant To
Escrow
Procedure
Indicator
Recipient’s
GIIN
Amended
Return
Indicator
786-787
788-789
790
791-809
810
Intermediary’ Intermediary’ Intermediary’ Intermediary’ Payer’s GIIN
s or FTE’s
s or FTE’s
s or FTE’s
s or FTE’s
GIIN
Chapter 3
Chapter 4
Foreign Tax
Status Code Status Code ID Number
831-849
850-851
Primary
Withholding
Agent’s EIN
Payer's
Chapter 3
Status Code
975-983
984-985
Record
Sequence
Number
Blank or
Carriage
Return Line
Feed
1011-1018
1019-1020
852-853
854-875
876-894
Recipient’s Tax Paid by
Date of Birth Withholding
Agent
811-818
819-830
Primary
Withholding
Agent’s
Name LineOne
Primary
Withholding
Agent’s
Name LineTwo
895-934
935-974
Payer’s
Unique Form Amendment Withholding
Chapter 4
Identifier
Number
Occurred in a
Subsequent
Status Code
Year With
Respect to a
Partnership
Interest
Indicator
986-987
988-997
67
998
999
Reserved
1000-1010
Sec. 5 Reconciliation “C” Record
General Field Descriptions
The Reconciliation “C” Record is a summary of the number of “Q” Records for each withholding agent, Gross
Amount Paid, and Total Withholding Credit.
Reconciliation “C” Record will be written after the last “Q” Record filed for a given withholding agent.
All alpha characters entered in the “C” Record must be upper case.
For each “W” Record and group of “Q” Records on the file, there must be a corresponding “C” Record.
All records must be a fixed length of 1020 positions, and all positions listed are required.
Record Name: Reconciliation “C” Record
Field Positions
Field Title
Length
General Field Description
1
Record Type
1
Required. Enter “C.”
2-9
Total “Q” Records
8
Required. Enter the total number of “Q” Records for
this withholding agent. Don’t enter all zeros. For
example, 53 “Q” Records are entered as 00000053.
Right justify the information and fill unused positions
with zeros.
10-15
Blank
6
Enter blanks.
16-30
Total Gross
Amount Paid
15
Required. Amount must be entered in whole
dollars only, rounding to the nearest dollar (don’t
enter cents). An income amount other than zero
must be shown. Numeric characters only. Right
justify the information and fill unused positions with
zeros.
31-45
Total Withholding
Credit
15
Required. Enter the total aggregate amount of tax
withheld by you and any other withholding agent in
whole dollars only, rounding to the nearest dollar
(don’t enter cents). This is the aggregate total
amount reported in field positions 383 – 394 of the
“Q” Records. Numeric characters only. Right justify
the information and fill unused positions with zeros.
46-1010
Reserved
965
Enter blanks.
68
Record Name: Reconciliation “C” Record
1011-1018
Record Sequence
Number
8
Required. Enter the number of the record as it
appears within the file. The record sequence number
for the “T” Record will always be “1,” since it is the
first record on the file and there can only be one “T”
Record in a file. Each record, thereafter, must be
increased by one in ascending numerical sequence,
that is, 2, 3, 4, etc. Right justify numbers with leading
zeros in the field. For example, the “T” Record
sequence number would appear as “00000001” in
the field, the first “W” Record would be “00000002,”
the first “Q” Record, “00000003,” the second “Q”
Record, “00000004,” and so on until the final record
of the file, the “F” Record. Numeric characters only.
1019-1020
Blank or Carriage
Return Line Feed
2
Enter blanks or carriage return line feed (CR/LF)
characters.
Reconciliation “C” Record – Record Layout
Record Type
Total “Q”
Records
Blank
Total
Gross
Amount
Paid
Total
Withholding
Credit
Reserved
Record
Sequence
Number
1
2-9
10-15
16-30
31-45
46-1010
1011-1018
Blank or
Carriage
Return Line
Feed
1019-1020
69
Sec. 6 End of Transmission “F” Record
General Field Descriptions
The End of Transmission “F” Record is a summary of the number of withholding agents in the entire file.
•
End of Transmission “F” Record will be written after the last “C” Record of the entire file.
•
End the file with an End of Transmission “F” Record. No data will be read after the “F” Record.
•
Only a “C” Record may precede the “F” Record.
•
All records must be a fixed length of 1020 positions, and all positions listed are required.
Record Name: End of Transmission “F” Record
Field Positions
Field Title
Length
1
Record Type
1
Required. Enter “F”
2-4
Withholding Agent
Count
3
Required. Enter the total number of withholding
agents on this file. This count must be the same as
the total number of “W” Records. Right justify the
information and fill unused positions with zeros.
5-1010
Reserved
1011-1018
Record Sequence
Number
1019-1020
Blank or Carriage
Return Line Feed
1006
General Field Description
Enter blanks.
8
Required. Enter the number of the record as it
appears within the file. The record sequence number
for the “T” Record will always be “1,” since it is the
first record on the file and there can only be one “T”
Record in a file. Each record, thereafter, must be
increased by one in ascending numerical sequence,
that is, 1, 2, 3, 4, etc. Right justify numbers with
leading zeros in the field. For example, the “T”
Record sequence number would appear as
“00000001” in the field, the first “W” Record would
be “00000002,” the first “Q” Record, “00000003,” the
second “Q” Record, “00000004,” and so on until the
final record of the file, the “F” Record. Numeric
characters only.
2
Enter blanks or carriage return line feed (CR/LF)
characters.
End of Transmission “F” Record – Record Layout
Record Type
Withholding
Agent Count
Reserved
Record Sequence
Number
Blank or Carriage
Return Line Feed
1
2-4
5-1010
1011-1018
1019-1020
70
Part D
Extension of Time
INTENTIONALLY LEFT BLANK
72
Sec. 1 Specifications for Filing Extensions Electronically
.01 Application for Extension of Time to File Information Returns (automatic 30-day)
An application for extension of time to file information returns covered by Form 8809 must be filed by the due
date of the return for which the extension is being requested. A separate extension application is required for
each issuer/filer. See Part A Sec. 6, .04 Extension of Time for more information. The IRS encourages the
issuer/filer community to utilize electronic filing via the FIRE Production System (options listed below) in lieu
of the paper Form 8809. There are three methods for filing a request for an extension of time to file
information returns:
Method
Electronic File Transmission
Note: A Transmitter Control
Code (TCC) is required. Refer to
Part B. Sec. 1, Information
Returns (IR) Application for
Transmitter Control Code (TCC).
How To
A request for an extension of
time to file information returns
may be filed electronically by
transmitting an electronic
extension file. Files must be
formatted based on the
Extension of Time Record
Layout. Scanned or PDF
documents will not be accepted.
Notification
Transmitters requesting an
extension of time via an
electronic file will receive the file
status results online.
Note: This option cannot be used
to request non-automatic
extensions for Form W-2 or Form
1099-NEC, and additional 30-day
extensions. Refer to Form 8809
Instructions.
Online submission of Extension
of Time to File Information
Returns
Fill-in Form 8809 may be
completed online via the FIRE
Production System at
https://fire.irs.gov/.
From the Main Menu, click
“Extension of Time Request” and
then click “Fill-in Extension
Form.” To complete the
submission, enter your valid 10digit PIN. Refer to Part B. Sec. 2,
Connecting to FIRE System.
Note: This option cannot be used
to request non-automatic
extensions for Form W-2 or Form
1099-NEC, and additional 30-day
extensions. Refer to Form 8809
Instructions.
73
Forms 8809 completed online
receive an instant
acknowledgement on screen if
forms are completed properly
and timely.
Method
Paper submissions of Form
8809, Application for Extension of
Time to File Information Returns
How To
Form 8809 current year revision
can be obtained on
www.irs.gov/forms-pubs.
•
Extension requests
submitted on an obsolete
Form 8809 will not be
accepted.
•
Mailing Address: Department
of the Treasury Internal
Revenue Service Ogden, UT
84201-0209
•
Faxing is no longer an
option.
Notification
Approval letters will not be issued
for automatic and additional 30day extension requests and nonautomatic extension requests.
Issuer/filer will receive incomplete
or denial letters when applicable.
Electronic file processing results will be sent via email if a valid email address was provided on the “Verify
Your Filing Information” screen. If you’re using email filtering software, configure software to accept email
from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses.
If the request for an extension of time to file an information return is received beyond the due date of the
information return, the request will be denied. For more information on extension requests and requesting an
additional extension of time, see Form 8809, Application for Extension of Time to File Information Returns.
For information on Additional Extension of Time and Extension of Time for Recipient Copies of Information
Returns, see Part M. of the General Instructions for Certain Information Returns.
.02 Extension of Time Record Layout
To create the file to be used to submit extensions of time via electronic file transmission method, the
transmitter must:
•
Have an active Transmitter Control Code (TCC).
•
Have a FIRE account (User ID, Password, PIN, and secret phrase).
•
Submit files containing only one TCC.
Note: Don’t electronically transmit tax year 2025 extension requests until the FIRE Production System is
available. For dates of availability, refer to the FIRE webpage.
Extension of Time requests submitted through the FIRE Systems (Production and Test) require the entry of
your FIRE account PIN.
The following Record Layout contains the specifications to create a file to transmit extensions of time
electronically that include:
•
Required 200-byte format.
•
General Field Description with information to assist in completing each field.
74
Record Layout for Extension of Time
Field Positions
1-5
Field Title
Length
General Field Description
Transmitter Control
Code
5
Required. Enter the five-character alphanumeric
Transmitter Control Code (TCC) issued by the
IRS. Only one TCC per file is acceptable.
Note: Positions 6 through 187 should contain information about the Withholding Agent for whom the
extension of time to file is being requested. Don’t enter transmitter information in these fields.
6-14
Withholding Agent
TIN
9
Required. Enter the valid nine-digit EIN/SSN
assigned to the withholding agent. Don’t enter
blanks, hyphens, or alpha characters. All zeros,
ones, twos, etc., will have the effect of an
incorrect TIN.
For foreign entities that are not required to have a
TIN, this field may be blank; however, the Foreign
Entity Indicator, position 187, must be set to “X.”
Don’t enter blanks, hyphens, alphas, or TINs
consisting of all the same digits. Numeric
characters only.
15-54
Withholding Agent
Name
40
Required. Enter the name of the withholding
agent whose TIN appears in positions 6-14. Left
justify the information and fill unused positions
with blanks.
55-94
Second Withholding
Agent Name
40
Required. If additional space is needed, this field
may be used to continue name line information.
Example: c/o First National Bank; otherwise, enter
blanks. Left justify information and fill unused
positions with blanks.
95-134
Withholding Agent
Address
40
Required. Enter the withholding agent’s address.
The street address should include the number,
street, apartment, suite number, or PO Box if mail
is not delivered to a street address. Left justify
information and fill unused positions with blanks.
135-174
Withholding Agent
City
40
Required. Enter the withholding agent’s city,
town, or other locality name. Left justify
information and fill unused positions with blanks.
175-176
Withholding Agent
State
2
Required. Enter the withholding agent’s valid U.S.
Postal Service state abbreviation.
177-185
Withholding Agent
ZIP Code
9
Required. Enter the withholding agent’s ZIP
Code. If using a five-digit ZIP Code, left justify
information and fill unused positions with blanks.
Numeric characters only.
75
Record Layout for Extension of Time
Document Indicator
(See Note)
186
Required. From the table below, enter the
appropriate document code that indicates the form
for which an extension of time is being requested.
1
Code
2
4
Document
1097-BTC, 1098, 1098-C, 1098-E,
1098-F,1098-G, 1098-T, 1099-A, 1099B, 1099-C, 1099.CAP, 1099-DIV, 1099G, 1099-INT, 1099-K, 1099-LS,1099LTC, 1099-MISC, 1099-OID, 1099PATR, 1099-Q, 1099-QA, 1099-R,
1099-S, 1099-SA, 1099-SB, 3921,
3922, or W-2G
1042-S
Note: Don’t enter any other values in field position 186. Submit a separate record for each document. For
example, when requesting an extension for Form 1099-INT and Form 1042-S for the same withholding
agent, submit one record with “2” coded in this field and another record with “4” coded in this field. When
requesting an extension for Form 1099-DIV and Form 1099-MISC, submit one record with “2” coded in
field position 186.
187
Foreign Entity
Indicator
1
Enter “X” if the withholding agent is a foreign
entity.
188-198
Reserved
11
Enter blanks.
199-200
Reserved
2
Enter blanks or carriage return/line feed (CR/LF)
characters.
Extension of Time Record – Record Layout
Transmitter
Control Code
Withholding
Agent TIN
Withholding
Agent Name
Second
Withholding
Agent Name
Withholding
Agent
Address
Withholding
Agent City
1-5
6-14
15-54
55-94
95-134
135-174
Withholding
Agent State
Withholding
Agent Zip
Code
Document
Indicator
Foreign Entity
Indicator
Reserved
Reserved or
CR/LF
175-176
177-185
186
187
188-198
199-200
76
Part E
Exhibits
77
INTENTIONALLY LEFT BLANK
78
Exhibit 1 Publication 1187 Tax Year 2025 Revision Updates
Date
Locations
Updates
79
INTENTIONALLY LEFT BLANK
80
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.