 | Publication 1187 Specifications for Electronic Filing of Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding For Tax Year 2022 Publication 1187 (Rev. 9-2022) Catalog Number 47024M Department of the Treasury Internal Revenue Service www.irs.gov |
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Updated as of 1-19-2023
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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 2022 ........................................................................................................ 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 ................................................................................................. 12
.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 ........................................................................................................................... 24
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 Information Return (IR) Application for Transmitter Control Code (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 the FIRE System ...................................................................................................... 29
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| Sec. 3 Electronic Specifications ................................................................................................................ 31 .01 FIRE System ................................................................................................................................. 31 .02 FIRE System Internet Security Technical Standards .................................................................... 32 Sec. 4 Electronic Submissions .................................................................................................................. 33 .01 Electronic Submissions ................................................................................................................. 33 .02 File Definitions ............................................................................................................................... 33 .03 Submission Responses ................................................................................................................. 33 Sec. 5 Test Files ........................................................................................................................................ 34 Sec. 6 Accuracy of Data and Common Formatting/Submission Errors ..................................................... 35 .01 Accuracy of Data ........................................................................................................................... 35 .02 Income Codes ............................................................................................................................... 36 .03 Common Formatting Errors ........................................................................................................... 37 .04 Common Submission Errors ......................................................................................................... 39 Part C Record Format Specifications and Record Layouts ............................................................................. 41 File Format Diagram .................................................................................................................................. 43 Sec. 1 Record Format ................................................................................................................................ 44 Sec. 2 Transmitter “T” Record ................................................................................................................... 44 Sec. 3 Withholding Agent “W” Record ....................................................................................................... 47 Sec. 4 Recipient “Q” Record ...................................................................................................................... 53 Sec. 5 Reconciliation “C” Record .............................................................................................................. 67 Sec. 6 End of Transmission “F” Record .................................................................................................... 69 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 2022 Revision Updates ................................................................... 79 4 |
| 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.
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 to submit paper documents to the IRS. Don’t
send copies of paper forms to the IRS for any forms filed electronically as this will result in duplicate filing.
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.
Sec. 3 What’s New for Tax Year 2022
Updates to Publication 1187, after August 31, 2022, are listed in Part E. Exhibit 1, Publication 1187 Tax Year
2022 Revision Updates.
• Beginning in September 2022, FIRE Transmitter Control Code (TCC) holders who submitted their
TCC Application prior to September 26, 2021, will need to submit and complete the Information
Return (IR) Application for Transmitter Control Code (TCC). The IR Application for TCC can be done
at any time between September 25, 2022, and August 1, 2023. Your TCC will remain active for use
until August 1, 2023, after that date, any FIRE TCC that does not have a completed IR Application
for TCC will be dropped and will not be available for e-file. Visit About Information Returns (IR)
Application for Transmitter Control Code (TCC) for Filing Information Returns Electronically (FIRE)
for more information.
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
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Sec. 4 Communicating with the IRS
The Technical Services Operation (TSO) is available to issuers, transmitters, and employers at the numbers
listed below. When you call, you’ll be provided guidance to essential elements pertaining to technical aspects
for the new 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)
• 304-579-4827 for Telecommunications Device for the Deaf (TDD) (Not toll-free)
The IRS address for filing information returns electronically is https://fire.irs.gov. The address to send a test
file electronically is https://fire.test.irs.gov/.
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 Search Forms, Instructions & Publications on
Subject to Withholding https://www.irs.gov/.
Instructions for Form 1042-S, Foreign Person’s U.S. Search Forms, Instructions & Publications on
Source Income Subject to Withholding https://www.irs.gov/.
Forms and Publications Search Forms, Instructions & Publications on
https://www.irs.gov/.
Form 8508, Sec. Application for a Waiver from Search Forms, Instructions & Publications on
Electronic Filing of Information Returns https://www.irs.gov/.
Form 8809, Application for Extension of Time to File Apply online at https://fire.irs.gov/. After logging in,
Information Returns select “Extension of Time Request” from the Main
Menu Options.
Search Forms, Instructions & Publications on
https://www.irs.gov/.
Electronic filing of Forms W-2 Social Security Administration (SSA) website at
https://www.ssa.gov/employer/ or call 800-772-6270
to obtain the number of the SSA Employer Service
Liaison Officer for your area.
Information Returns (IR) Application for Transmitter Apply for a TCC online at https://www.irs.gov/e-file-
Control Code (TCC) providers/filing-information-returns-electronically-
fire.
Internal Revenue Bulletin (IRB) – The authoritative Refer to https://www.irs.gov/irb/.
instrument 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 on Search for “Filing Information Returns Electronically“
https://www.irs.gov/. Provides information on filing on https://www.irs.gov/.
information returns electronically including transmissions,
file preparation, file naming, file status, testing and more.
Form 1042-S Data Integrity Tool – Software program Search for “Form 1042-S Data Integrity Tool” on
provides a no-cost standalone tool to withholding agents https://www.irs.gov/.
that will assist them in complying with their reporting and
withholding responsibilities.
Mailing address for paper filing of Information Return Search Forms, Instructions & Publications on
https://www.irs.gov/ for “Form 1042-T” Refer to
Instructions under When and Where to File for the
mailing address.
Payee/recipient questions on how to report information Search for Help & Resources on
return data. https://www.irs.gov/ for assistance with individual
taxpayer returns or account related issues.
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Topic Location
Quick Alerts In search box, type “Quick Alerts”; and select
“Subscribe To Quick Alerts” on https://www.irs.gov/.
Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and
Extensions
.01 Filing Requirements
For general instructions regarding Form 1042-S, refer to the Instructions for Form 1042-S. This includes
information about filing requirements, paper filing, and line instructions.
Filers of Form 1042-S reporting payments made under Chapter 3 or Chapter 4 may be required to file
electronically. Section 6011(e)(2)(A) of the Internal Revenue Code provides that any person who is required
to file 250 or more information returns, must file such returns electronically. The 250 or more requirements
applies separately for each type of return and separately to each type of amended return.
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.
Caution: If you’re required to file 250 or more information returns of any one type; you must file
electronically. The Taxpayer First Act of 2019, enacted July 1, 2019, authorized the Department of the
Treasury, and the IRS to issue regulations that reduce the 250-return requirement for 2022 tax year returns.
If those regulations are issued and if they are effective for 2022 tax year returns required to be filed in 2023,
we’ll post an article at www.irs.gov explaining the change. Until regulations are issued, however, the number
remains at 250, as reflected in this publication. 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
2022 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 are 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.
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.02 Retention Requirements
Withholding agents should retain a copy of information returns (or can reconstruct the data) for at least three
years from the reporting due date. Returns reporting federal withholding should 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).
.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. Issuer/filer will receive
an incomplete or denial letter(s) as 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 Forms 1042-S to recipients by faxing a letter to:
Internal Revenue Service Technical Services Operation
Attn: Extension of Time Coordinator
877- 477-0572 (International: 304-579-4105)
The letter must include (a) your name, (b) your TIN, (c) your address, (d) type of return, (e) a statement that
your extension request is for providing statements to recipients, (f) reason for the delay, and (g) the signature
of the issuer or authorized agent. If approved, an extension will allow a maximum of 30 days from the due
date. The request must be received no later than the date the Form 1042-S is due to the recipients.
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Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of Information
Returns
For information on Form 8508,Application for a Waiver from Electronic Filing of Information Returns refer to the
FIRE webpage at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.
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.
.02 When to File
In general, withholding agents should submit amended returns for returns filed within the last three calendar
years. If any information corrected on Form 1042-S changes the information previously reported on 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 a large number of recipients, contact the
IRS at 866-455-7438.
.03 Filing Amendments Electronically
Section 6011(e)(2)(A) requires filers who issue 250 or more information returns for any calendar year to file
the returns electronically. The 250 or more requirements applies separately for each type of form filed and
separately for original and amended returns. Example: If a withholding agent has 100 Forms 1042-S to
amend, the returns can be filed on paper because they fall under the threshold of 250. However, if the issuer
has 300 Forms 1042-S to amend, the forms must be filed electronically. Refer to Sec. 6, .01 Filing
Requirements for additional information. 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).
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See Internal Revenue Code Section 6011(e)(4) and Regulations Section 301.1474-1.
Caution: If you’re required to file 250 or more information returns of any one type; you must file
electronically. The Taxpayer First Act of 2019, enacted July 1, 2019, authorized the Department of the
Treasury and the IRS to issue regulations that reduce the 250-return requirement for 2022 tax returns. If final
regulations are issued and effective for 2022 tax returns required to be filed in 2023, we will post an article at
www.irs.gov explaining the change. Until regulations are issued, however, the number remains at 250, as
reflected in this publication. If you are 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 2022, General
Instructions for Certain Information Returns.
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.
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One Transaction Correction
If … Then …
The Original return was filed with one or more Follow the steps below for One Transaction Correction
of the following error types: for an amended return:
• Incorrect money amount 1. Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
• Incorrect codes and/or check boxes
2. Make a separate “W” Record for each withholding
• Incorrect address agent being reported with a Return Type Indicator of
• Form 1042-S submitted in error – “1” (1= Amended) in field position 2. Enter a “G”
Return should not have been filed (Amended Return Indicator) in position 810.
Note: If a Form 1042-S was submitted in error, 3. The Recipient “Q” Records:
all fields must be exactly the same as the • Must show the correct record information with a
original record except all money amounts must Return Type Indicator of “1” for amended in
be zeros. 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” Amended Amended Amended Reconciliation End of
Record coded coded coded “C” Transmission
Withholding Recipient “Q” Recipient “Q” Record “F” Record
Agent “W” Record Record
Record
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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 … Then …
The Original “Q” records were filed with Follow the steps below for Two Transaction Correction for an
one or more of the following error types: amended return:
• No Recipient TIN (SSN, EIN, Transaction 1 – Identify incorrect records.
ITIN, QI-EIN, WP-EIN, WT-
EIN) 1. Prepare a new file. The first record on the file will be the
• Incorrect Recipient TIN Transmitter “T” Record.
• Incorrect Recipient name
• Incorrect Recipient name and 2. Make a separate “W” Record for each withholding agent
address being reported. The information in the “W” Record will be
exactly the same as it was in the original submission
Note: If original “W” records were filed except for the Return Type Indicator of “1” (1 = Amended)
with incorrect information, every in field position 2 and the Amended Return Indicator in
Recipient “Q” record reported under position 810 must be a “G”. The Record Sequence Number
that incorrect “W” record must be will be different since this is a counter number and is
amended. unique to each file.
3. The Recipient “Q” Records must:
• Contain exactly 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.
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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” Amended “G” Amended “G” Amended “G” Amended “G” Reconciliation
Record coded coded coded coded “C” Record
Withholding Recipient “Q” Recipient “Q” Recipient “Q”
Agent “W” Record Record Record
Record
Transaction Two File Layout
Amended Amended “C” Amended “C” Amended “C” Reconciliation”C” End of
coded coded coded coded Record Transmission
Withholding Recipient “Q” Recipient “Q” Recipient “Q” “F” Record
Agent “W” Record Record Record
Record
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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.
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 An Employer Identification Number is a nine-digit number assigned by the IRS
Number (EIN) 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 A foreign partnership (other than a withholding foreign partnership) or a foreign
(FTE) 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 considered to be 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 Any financial institution that is a foreign entity, other than a financial institution
Institution (FFI) 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.
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 The term GIIN or Global Intermediary Identification Number means the
Identification Number identification number that is assigned to a participating FFI or registered
(GIIN) deemed-compliant FFI. The term GIIN or Global Intermediary Identification
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Element Description
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 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.
Individual Taxpayer A nine-digit number issued by the IRS to individuals who are required to have
Identification Number a U.S. taxpayer identification number for tax purposes but are not eligible to
(ITIN) obtain a Social Security Number (SSN). An ITIN may be used for tax purposes
only.
Information Return 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 are 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 A foreign intermediary who is not a U.S. person and is not a Qualified
Intermediary (NQI) Intermediary
Presumption Rules A withholding agent who cannot reliably associate a payment with valid
documentation must apply certain presumption rules to identify the status of
the recipient or may be liable for tax interest, and penalties. Presumption
Rules are prescribed under Chapter 3, 4 and 61 of the Internal Revenue Code.
Primary Withholding Under the multiple withholding agent rule, a withholding agent reporting
Agent 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 in boxes 14a and 14b (Primary
Withholding Agent’s Name and EIN). See Instructions for Form 1042-S.
Pro-Rata Basis If the withholding agent has agreed that a NQI may provide information
Reporting allocating a payment to its account holders under the provisions of Regulation
Section 1.4441-1(e)(3)(iv)(D), and the NQI fails to allocate the payment in a
withholding rate pool to the specific recipients in a pool, or to a Chapter 4
withholding rate pool, the withholding agent must file a Form 1042-S for each
recipient on a pro-rata basis.
Qualified Intermediary A Qualified Intermediary is a foreign intermediary or eligible entity that is a
(QI) 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 2017-
15 (or any superseding revenue procedure).
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Element Description
Qualified Intermediary A nine-digit number assigned by the IRS to a QI for federal tax reporting
Employer Identification purposes. A QI-EIN is only to be used when a QI is acting as a qualified
Number (QI-EIN) 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 A nine-digit number assigned by the Social Security Administration to an
(SSN) individual for wage and tax reporting purposes.
Special Character Any character that is not numeric; an alpha or a blank.
Taxpayer Identification Refers to either an Employer Identification Number (EIN), Social Security
Number (TIN) 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 are 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 A five-character alphanumeric code assigned by the IRS to the transmitter
Code (TCC) 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”.
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. 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 an intermediary or flow-through entity for Chapter 4 purposes (i.e.,
a Chapter 4 Withholding Rate Pool). This includes incomplete documentation.
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Element Description
An unknown recipient is always subject to withholding at the maximum
applicable rate. 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 A foreign partnership or trust that has entered into a Withholding Foreign
Partnership (WP) or Partnership agreement or Withholding Foreign Trust agreement with the IRS in
Withholding Foreign which it agrees to assume primary withholding responsibility for all payments
Trust (WT) that are made to it for its partners, beneficiaries, or owners for Chapter 3 and 4
purposes.
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.
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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.
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.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 PVT Willard J. Doe
Mailing Address Company F, PSC Box 100
167 Infantry REGT
Recipient City APO (or FPO)
Recipient State AE, AA, or AP
Recipient ZIP Code 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 & SK Saskatchewan
Labrador
NS Nova Scotia YT Yukon Territory
NT Northwest Territories
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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.
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.
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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 FIRE, you need a TCC before you can create a FIRE
Account on FIRE Test or Production System. Each user is required to create their own FIRE Account for the
EIN/TCC. You must use the new IR Application for TCC to obtain a TCC or if you have a previously assigned
TCC to electronically file information returns you can use your existing TCC without interruption until August
1, 2023. 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.
Note: If you have an existing TCC and need an additional TCC, you must use the new online Information
Returns (IR) Application for Transmitter Control Code (TCC). The FIRE Fill-in Form 4419 is no longer
available.
Due Date:Submit your IR Application for TCC by November 1 stof the year before information return(s) are
due to ensure you are ready to electronically file. An IR Application for TCC received after November 1 st 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 are 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.
If you’re an existing Issuer or Transmitter and you obtained your TCC prior to September 26, 2021, you will
need to complete an IR TCC Application between September 25, 2022, and August 1, 2023. If the IR TCC is
not completed by August 1, 2023, your TCC will no longer be available after this date. Refer to the FIRE
webpage.
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.
If you are a withholding agent using a third-party to prepare and transmit your information returns, you don’t
need to obtain a TCC.
Complete the IR Application for TCC if your firm or organization is not using a third-party to electronically
transmit information returns. The IR Application for TCC holds two separate roles, 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 are 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.
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Before you can complete the IR Application for TCC, all Responsible Officials and Authorized Delegate, if
applicable, in the business or organization must create an online account. Refer to the FIRE webpage to
access “IR TCC Application for FIRE.”
.03 Application Approval/Completed
When your IR Application for TCC is approved and completed, a five-character alphanumeric TCC is
assigned to your business. An approval letter will be sent via United States Postal Service (USPS) to the
address listed on the IR Application for TCC, informing you of your TCC. You can also view your TCC on the
IR Application for TCC Summary page. The TCC will take 48 hours 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 and maintain the IR 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.
.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 at https://www.irs.gov/e-file-providers/filing-
information-returns-electronically-fire.
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Sec. 2 Connecting to FIRE System
You 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 should 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 Returning User to FIRE Production and Test
Test Systems: Systems:
• Click “Create New Account” • Click “Log On”
• Input TCC, EIN and Company Name • Enter the TCC
• Create User ID • Enter the EIN
• Create and verify password and click “Create” • Enter the Company Name
• Input required information and click “Submit” • Enter the User ID (not case sensitive)
• If the message “Account Created” is received, • Enter the Password (case sensitive)
click “OK” • Read the bulletin(s)
• Create and verify the 10-digit self-assigned PIN
and click “Submit” Password Criteria
• Must contain a minimum of 8 characters
• If the message “Your PIN has been
successfully created!” is received, click “OK” • Limited to a maximum of 20 characters
•
• Create and verify the Secret Phrase along with Must contain at least one special character
validation fields and click “Create” #?!@$%^&*.
•
• If the message “Create Secret Phrase- Must contain at least one upper case letter
Success” is received, click “OK” (alpha character)
•
• You will be logged out automatically and will Must contain at least one lower case letter
(alpha character)
need to log back in to confirm User Account
was successfully created. • Must contain at least one number (numeric
character)
• If one of the following error messages
•
are received check secret phrase criteria Passwords must be changed every 90 days;
the previous 24 passwords cannot be used
and retry, or check the spelling of your
•
secret phrase. Error messages are: Passwords cannot contain the User ID or
Username
• 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 do not match
Note: If you are using SPAM filtering software,
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Connecting to the FIRE System
configure it to allow an email from fire@irs.gov and
irs.e-helpmail@irs.gov. Turn off any email auto
replies to these email addresses.
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 by using your established Secret Phrase.
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.
Note: During peak filing periods, the timeframe for returning file results may be more than five calendar
days.
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File Status Results:
• Good -The filer is finished with this file if the “Count of Payees” is correct. The file is
automatically released for IRS processing after ten calendar days unless the filer contacts TSO
within this timeframe.
• 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.
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.
Electronic reporting of information returns eliminates the need for electronic filers to send paper documents to
the IRS. Don’t send copies of the paper forms to the IRS for any forms filed electronically. This will result in
duplicatefiling.
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.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”
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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
FIREwebpage .
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 self-
extracting 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 (TCC)
• 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 44444, the IRS
assigned filename would be ORIG.44444.0001.
.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
with a status of “Good” and you then identified an error with the file. 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 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.
Note: Processing delays may occur during peak filing timeframes and you may not get results within five
calendar days.
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It is the filer’s responsibility to check the status of the file. See Part B. Sec. 2, Connecting to FIRE.
If a file is bad, the transmitter must return to https://fire.irs.gov/ or https://fire.test.irs.gov/ 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.
If the file is good, it is released for mainline processing after ten calendar days from receipt. Contact the IRS
by telephone at 866-455-7438 within the ten-day timeframe if the file should not be released for further
processing. When you call, you must indicate if you want the file ‘Closed’ with no Replacement file or ‘Made
Bad’ so that you can send a Replacement file. You’ll need your TCC and employer identification number
(EIN).
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 for more information.
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
Actual taxpayer data should not be used in 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 - 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.
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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.
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 to indicate unknown country.
• 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)
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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 Name Line-1 (positions 94-133) must have “UNKNOWN RECIPIENT”
f. Recipient’s Name Line-2 (positions 134-173) must be blank
g. Recipient’s Address (positions 214-337) must be blank
h. Recipient’s Country Code (positions 338-339) must be blank
When making a payment to an international organization (such as, United Nations) or a tax-exempt
organization under IRC 501(a), 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, the Recipient Country of Residence Code for Tax Purposes
MUST be a VALID treaty country (for example, if the recipient is a tax resident of Northern Ireland use 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 (42-
49) as the Recipient Code based on the Chapter 4 withholding rate pool information indicated in the FFI
withholding statement.
.02 Income Codes
Generally, payments under Income Codes 06 and 08 (Dividend Income) are not exempt from withholding,
however, certain exceptions apply. If income is from gambling winnings (Income Code 28) or is not specified
(Income Code 23 – Other Income), the tax rate must generally be 30%. This type of income is only exempt
from withholding at source if the exemption is based on a tax treaty as listed in Publication 515, Withholding
of Tax on Nonresident Aliens and Foreign Entities. If Income Code 42 or 43 (Earnings as an Artist or Athlete)
is used, the Recipient’s Chapter 3 Status code must be 22 (generally, such amounts are not subject to a
reduced rate of tax under treaty). Do not use Recipient’s Chapter 3 Status code 16 (Individual), 15
(Corporation), or 08 (Partnership) in such a case. If compensation that otherwise would be covered under
Income Codes 17 through 20 (Certain types of compensation services) is directly attributable to the
recipient’s occupation as an artist or athlete, use Income Code 42 (Earnings as an artist or athlete – not
central withholding agreement) or 43 (Earnings as an artist or athlete – central withholding agreement)
instead. When paying scholarship and fellowship grants (Income Code 16), the Recipient’s Country of
Residence for Tax Purposes must be identified and cannot be “OC” or blank filled to indicate the country is
unknown. Grants that are exempt under Code Section 117 are not required to be reported on Form 1042-S.
Note: Grants that are exempt under IRC Section 117 include only the amounts provided for tuition, fees,
books, and supplies to a qualified student. Amounts provided for room and board can only be exempt under
a tax treaty and must be reported on Form 1042-S whether exempt from tax or not.
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If a student is receiving compensation (Income Code 20), or a teacher, or a researcher is receiving
compensation (Income Code 19), all or part of which should be exempt from tax under a tax treaty, the
Country of Residence for Tax Purposes must be identified and cannot be “OC” or blank filled to indicate the
country is unknown. See the Instructions for Form 1042-S.
.03 Common Formatting Errors
Item Issue Resolution
1. Incorrect TIN Ensure the correct TIN Indicator is used. A U.S. withholding agent always
indicator in the “W” has an EIN. Only a foreign entity that has entered into a withholding
Record. 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.
2. Blank or invalid The IRS error amendment process requires that the “W” Record be
information in the checked for validity before the “Q” Record can be amended. Ensure that
Withholding Agent’s the withholding agent’s Name, EIN, Street Address, City, and State or
name and address Country is present along with the appropriate Postal or ZIP Code. The
fields. Withholding Agent’s Name Line-1 must contain the withholding agent’s
name.
3. Missing Recipient A Recipient TIN must generally be present in order to allow a reduction or
TIN in the “Q” exemption from withholding at the 30% tax rate; however, certain
Record. 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 1042-
S for when a foreign TIN is allowed in lieu of a U.S. TIN.
4. Invalid Recipient • The Recipient’s Name Line 1 - (field position 94-133 of the Recipient
name and address ‘Q’ record) must be the same recipient’s name shown on the
information. withholding certification document provided to and retained by the
withholding agent.
• Recipient Street Line-1 (field position 214-253 of the Recipient ‘Q’
record) should only show the official street address.
• Recipient Street Line-2 (field position 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 position 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.
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Item Issue Resolution
5. Incorrect use of Chapter 3 Status Code 21 may be used only if no withholding certification
Chapter 3 Recipient document has been provided to and retained by the withholding agent, or
Code 21 or Chapter the withholding certification document provided to and retained has been
4 Recipient Code 29 determined by the withholding agent to be incomplete or otherwise
(Unknown unreliable. Use Chapter 4 Status Code 29 only if you have not received a
Recipient). withholding certificate or other documentation with respect to a
withholdable payment from an intermediary or flow-through entity. Only
use this code if you also used Recipient Code 21 as the 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 If Chapter 3 Status code 21 is used, the Tax Rate and the U.S. Tax
Recipient Code 21 Withheld must always be 30%. For example, exemption Code 04 (treaty
and the Tax Rate exemption) is not allowed when using Recipient’s Chapter 3 Status code
and U.S. Tax 21.
Withheld fields
7. Incorrect use of There are three places in the “Q” Record where country information must
Country Codes in be entered. Generally, the information entered in these three fields should
the “Q” Record. 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. Do not use these two codes under any
other circumstances than those specifically indicated in the instructions.
8. Incorrect reporting of A valid Tax Rate Table is included at www.irs.gov/Form 1042s. Please
Tax Rates in the “Q” refer to the table and only use the tax rates listed. “Blended rates” are not
Recipient Record. allowed. If a tax rate for a given recipient changes during the year, two
“Q” Records must be submitted.
9. Total amounts The total Gross Income (field position 6-17) and Total Withholding Credit
reported in the “C” (field position 383-394) reported in the “Q” Records must equal the Total
Reconciliation Gross Amount Paid (field position 16-30) and Total Withholding Credit
Record don’t equal (field position 31-45) reported in the corresponding “C” Record.
the total amounts
reported in the “Q”
Recipient Records.
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Item Issue Resolution
10. The following are • Invalid characters. The only valid characters are those characters
other major errors listed in Record Format Part C. Sec. 1.
associated with
• “Q” Record Positions 383-394 (Total Withholding Credit) must equal
electronic filing
the amounts in Positions 359-370 (U.S. Federal Tax Withheld) and
Positions 371-382 (Withholding by Other Agents) less Positions 60-
71 (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 01-12
must be used in positions 46-47.
.04 Common Submission Errors
Item Issue Resolution
1. SPAM filters are not To receive emails concerning files, processing results, reminders and
set to receive email notices, set the SPAM filter to receive email from fire@irs.gov and irs.e-
from fire@irs.gov helpmail@irs.gov. Turn off any email auto replies to these email
and irs.e- addresses.
helpmail@irs.gov.
2. Incorrect email When the ’Verify Your Filing Information‘ screen is displayed, make sure
address provided. the correct email address is displayed. If not, please update with the
correct email address.
3. Transmitter does not Generally, the results of file transfers are posted to the FIRE System
check the FIRE within five calendar days. If the correct email address was provided on
System to determine the ’Verify Your Filing Information‘ screen when the file was sent, an
file acceptability. 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 within ten calendar days from the
transmission of the file.
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Item Issue Resolution
4. Replacement file is If a file is bad make necessary changes and resubmit timely as a
not submitted timely. replacement file within 60 days from the date the original file was
transmitted.
5. Transmitter Only compress one file at a time. For example, if there are ten
compresses several uncompressed files to send, compress each file separately and send ten
files into one. separate compressed files.
6. Transmitter sends Call the IRS at 866-455-7438 (outside the U.S. 304-263-8700); the IRS
an original file that is may be able to stop the file before it has been processed.
good, and then
sends an amended
file for the entire file
even though there
are only a few
changes.
7. File is formatted as All files submitted electronically must be in standard ASCII code.
EBCDIC.
8. Transmitter has one The TIN of the company assigned to the TCC should be used when
TCC and is unsure sending a file electronically.
which TIN should be
used when logging
into the FIRE
System to send a
file.
9. Transmitter sent the Call the IRS at 866-455-7438 (outside the U.S. 304-263-8700). The IRS
wrong file and is not may be able to stop the file before it has been processed.
sure what to do.
10. Transmitter sends a Once a file has been transmitted, a replacement file cannot be sent
file and “CHECK unless the “CHECK FILE STATUS” indicates the file is bad (five calendar
FILE STATUS” days after the file was transmitted). If a file should not be processed,
indicates that the file contact the IRS toll-free at 866-455-7438 (outside the U.S. 304-263-8700
is good, but the (not toll-free), to see if the processing can be stopped.
transmitter wants to
send another file
containing the same
information.
11. Transmitter uses the To transmit Form 1042-S, filers must use the correct TCC, which begins
TCC assigned for with “22.” Call the IRS at 866-455-7438 to close file submitted under
filing 1098, 1099, incorrect TCC.
5498 or W-2G
forms.
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Part C
Record Format Specifications and Record Layouts
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File Format Diagram
Each record must be 1020 positions.
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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 position(s) 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.
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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 9 Required. Enter the Taxpayer Identification Number
Taxpayer of the Transmitter. This can be one of the following:
Identification Employer Identification Number (EIN)
Number (TIN) 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 40 Required. Enter the transmitter name. Abbreviate if
Name 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 40 Required. Enter the full mailing address where
Address 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) and
Country Code (positions 119-120) fields.
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.
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Record Name: Transmitter “T” Record Field Positions
119-120 Country Code 2 Required, if Foreign Transmitter. Enter the two-
alpha 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. Don’t enter U.S. in the Country Code field.
121-129 Postal or ZIP 9 Required. Enter up to nine numeric characters for all
Code 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 20 Required. Enter the telephone number of the person
Telephone to contact regarding electronic files. Omit hyphens. If
Number and no extension is available, left justify the information
Extension and fill unused positions with blanks.
190-194 Transmitter 5 Required. Enter the five-character alphanumeric
Control Code TCC assigned ONLY for Form 1042-S reporting.
(TCC) (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 1 Required. Enter a “P” if reporting prior year data;
Indicator otherwise, enter blank. Don’t enter a “P” for current
year information.
200-1010 Reserved 811 Enter blanks.
1011-1018 Record 8 Required. Enter the number of the record as it
Sequence appears within the file. The record sequence number
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.
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Record Name: Transmitter “T” Record Field Positions
1019-1020 Blank or 2 Enter blanks or carriage return line feed (CR/LF)
Carriage Return characters.
Line Feed
Transmitter “T” Record – Record Layout
Record Type Tax Year Transmitter’s Transmitter’s Transmitter’s City
TIN Name Address
1 2-5 6-14 15-54 55-94 95-114
State Code Province Country Code Postal or ZIP Contact Name Contact
Code Code Telephone
Number and
Extension
115-116 117-118 119-120 121-129 130-169 170-189
TCC Test Indicator Prior Year Reserved Record Blank or
Indicator Sequence Carriage
Number 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.
• 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.
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Record Name: Withholding Agent “W” Record
Field Positions Field Title Length General Field Description
1 Record Type 1 Required. Enter “W.”
2 Return Type 1 Required. Enter the one position value below to
Indicator 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 1 Required. Enter the one position value below to
Reporting identify if reporting on a Pro Rata Basis. Acceptable
Values are: 0 (zero) = Not Pro Rata 1 = Pro Rata
Basis Reporting
4-12 Withholding 9 Required. Enter the nine-digit Employer Identification
Agent’s EIN Number of the withholding agent. Do not 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 1 Enter the Withholding Agent’s EIN indicator from the
Agent’s EIN following values: 0 = EIN 1 = QI-EIN, WP-EIN, WT-
Indicator EIN 2 = NQI-EIN
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 40 Required. Enter the Withholding Agent’s Name as
Agent’s Name established when filing for the EIN which appears in
Line-1 positions 4-12 of the “W” Record. Left justify the
information and fill unused positions with blanks.
54-93 Withholding 40 Enter supplementary withholding agent’s name
Agent’s Name information Use this line for additional names (for
Line-2 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 40 See the description for Withholding Agent’s Name
Agent’s Name Line-2.
Line-3
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Record Name: Withholding Agent “W” Record
134-173 Withholding 40 Required. Enter the mailing address of the
Agent’s Street withholding agent. The street address should include
Line-1 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 40 Enter supplementary withholding agent street address
Agent’s Street information. Otherwise, enter blanks
Line-2
214-253 Withholding 40 Required. Enter the city, town, or other locality name.
Agent’s City 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 2 Required, if withholding agent has a U.S. address.
Agent’s State Enter the valid U.S. Postal Service state code. If not
Code 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 (even though “US” is not a code on the list provided at Foreign Country Code List for
Modernized e-File.) If the withholding agent has a U.S. address, leave the province code in positions 256-
257.
256-257 Withholding 2 Required, if Foreign Country Code is “CA”
Agent’s (Canada). Enter the two-alpha character Province
Province Code 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.
258-259 Withholding 2 Required, if foreign withholding agent. Enter the
Agent’s Country two-alpha Country Code from the Country Code Table
Code 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 (even though “US” is not
a code on the list at Foreign Country Code List for
Modernized e-File.)
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 9 Required. Enter up to nine numeric characters for all
Code 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.
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Record Name: Withholding Agent “W” Record
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 45 Required. Enter the name of the person to contact if
Agent’s Contact any questions should arise with this filing. Left justify
Name the information and fill unused positions with blanks.
318-362 Withholding 45 Required. Enter the title of the contact person or the
Agent’s department that can answer inquiries concerning this
Department filing. Left justify the information and fill unused
Title positions with blanks.
363-382 Contact 20 Required. Enter the contact person’s telephone
Telephone number, and extension, if applicable. If foreign,
Number and provide the appropriate code(s) for international calls.
Extension Numeric characters only. Left justify the information
and fill unused positions with blanks. Omit hyphens.
383 Final Return 1 Required. Enter the one position value below to
Indicator indicate whether Forms 1042-S will be filed in the
future.
0 (zero) = will be filing
1 = will not be filing
384 Withholding 1 Required. Enter the appropriate number from the
Indicator table below:
3 Withholding Agent reporting under Chapter 3
4 Withholding Agent reporting under Chapter 4
385-403 Withholding 19 Required, if Withholding Agent has obtained a GIIN, if
Agent’s GIIN unused enter blanks.
404-532 Reserved 129 Required. Enter blanks.
533-534 Withholding 2 Required: Enter the withholding agent’s Chapter 3
Agent’s Chapter status code(s) from the list of Status Codes in the
3 Status Code 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 2 Required. Enter the withholding agent’s Chapter 4
Agent’s Chapter status code(s) from the list of Status Codes in the
4 Status Code 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.
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Record Name: Withholding Agent “W” Record
537-809 Reserved 273 Enter blanks.
810 Amended 1 Required, for amended returns only. Enter the
Return Indicator 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 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 22 Required, if supplied. If unused enter blanks.
Agent’s Foreign
Tax
Identification
Number (if any)
833 Withholding 1 Enter “1” if withholding agent is a partnership that is
Agent is a reporting withholding which occurred in a subsequent
Partnership year under regulation sections 1.1441-5.
Reporting Otherwise enter a blank.
Withholding
That Occurred
in a Subsequent
Year
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.
834-1010 Reserved 177 Enter blanks.
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Record Name: Withholding Agent “W” Record
1011-1018 Record 8 Required. Enter the number of the record as it
Sequence appears within the file. The record sequence number
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 2 Enter blanks or carriage return line feed (CR/LF)
Carriage Return characters.
Line Feed
Withholding Agent “W” Record – Record Layout
Record Type Return Pro Rata Basis Withholding Withholding Withholding Withholding
Type Reporting Agent’s EIN Agent’s EIN Agent’s Agent’s
Indicator Indicator Name Name
Line-1 Line-2
1 2 3 4-12 13 14-53 54-93
Withholding Withholding Withholding Withholding Withholding Withholding Withholding
Agent’s Agent’s Agent’s Street Agent’s City Agent’s State Agent’s Agent’s
Name Street Line-2 Code Province Country
Line-3 Line-1 Code Code
94-133 134-173 174-213 214-253 254-255 256-257 258-259
Postal or ZIP Tax Year Withholding Withholding Contact Final Return Withholding
Code Agent’s Agent’s Telephone Indicator Indicator
Contact Name Department Number and
Title Extension
260-268 269-272 273-317 318-362 363-382 383 384
Withholding Reserved Chapter 3 Chapter 4 Reserved Amended Withholding
Agent’s GIIN Status Code Status Code Return Agent’s
Indicator Foreign Tax
Identification
Number
385-403 404-532 533-534 535-536 537-809 810 811-832
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Withholding Agent “W” Record – Record Layout
Withholding Reserved Record Blank or
Agent is a Sequence Carriage
Partnership Number Return Line
Reporting Feed
Withholding
That
Occurred in a
Subsequent
Year
833 834-1010 1011-1018 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.
• 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. Do not 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.
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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.
Record Name: Recipient “Q” Record
Field Positions Field Title Length General Field Description
1 Record Type 1 Required. Enter “Q”
2 Return Type 1 Required. Enter the one position value below to
Indicator 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 1 Required. Enter the one position value below to
Reporting 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
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Record Name: Recipient “Q” Record
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 12 Used with Income Codes 16, 17, 18, 19, 20, and 42
Allowance 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.
42-45 Chapter 3 Tax 4 Required, if reporting under Chapter 3. Enter the
Rate 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.
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Record Name: Recipient “Q” Record
46-47 Chapter 3 2 Required, if reporting under Chapter 3. Read
Exemption Carefully.
Code
• 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 2 Required. Enter the two-character Country Code for
Country of which the recipient is a resident for tax purposes and
Residence on which the tax treaty benefits are based (when
Code for Tax applicable). The valid treaty rate is generally
Purposes determined by this code. For the Country Code list see
Foreign Country Code List for Modernized e-File.
Note: Don’t enter U.S. in the Recipient Country Code field. Leave this field blank if making a payment to
an “unknown recipient”.
50-53 Chapter 4 Tax 4 Required. Enter the Chapter 4 tax rate. Only 0000 or
Rate 3000 are permitted entries.
54-55 Chapter 4 2 Required. If the tax rate entered in Field Positions 50-
Exemption 53 is 30% enter 00.
Code 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 2 Enter the code that best describes the applicable LOB
Benefits (LOB) category that qualifies the taxpayer for the requested
Code 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.
58-59 Reserved 2 Enter blanks.
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Record Name: Recipient “Q” Record
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 20 Financial institutions reporting amounts paid to direct
Account account holders with respect to an account maintained
Number by institution at a U.S. office or U.S. branch, must
report the recipient(s) account number in (field position
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.
• 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.
92-93 Reserved 2 Enter blanks.
94-133 Recipient’s 40 Required. Enter the complete name of the recipient. If
Name Line-1 recipient 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 1042-
S for exceptions for payments allocable to a Chapter 4 Withholding Rate Pool that are made to certain
NQIs, NWPs, and NWTs.
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Record Name: Recipient “Q” Record
134-173 Recipient’s 40 Enter supplementary recipient name information. Use
Name Line-2 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 40 See the description for Recipient’s Name Line-2.
Name Line-3
214-253 Recipient’s 40 Required. Enter the mailing address of the recipient.
Street Line-1 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 40 Enter supplementary recipient street address
Street Line-2 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.
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 2 Required, if U.S. address. Enter the two-character
State 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 and Country Code
in positions 338-339 blank.
336-337 Recipient’s 2 Required, if the Recipient Country Code in
Province Code 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.
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Record Name: Recipient “Q” Record
338-339 Recipient’s 2 Required, if the recipient has a foreign address.
Country Code 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 9 Required. Enter up to nine numeric characters for all
Code 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 9 Enter the recipient’s nine-digit U.S. Taxpayer
U.S. TIN 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 12 Required. Enter the amount in whole dollars only,
Tax Withheld 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.
371-382 Withholding By 12 Required. For withholding agents reporting information
Other Agents 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.)
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Record Name: Recipient “Q” Record
383-394 Total 12 Required. Total Withholding Credit, Q record (383-
Withholding 394) should equal the total reported as U.S. Federal
Credit 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 FLW- 40 Enter the complete name of the NQI/FLW-THR Entity.
THR/Name It is very important that the complete name of the
Line-1 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 40 Enter supplementary information. Use this line for
Name Line-2 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 40 See the description for NQI/FLW-THR Name Line-2.
Name Line-3
521-522 Reserved 2 Enter blanks.
523-562 NQI FLW-THR 40 Enter the mailing address of the NQI/FLW.THR entity.
Street Line-1 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 40 Enter supplementary NQI/FLW-THR entity street
Street Line-2 address information; otherwise, enter blanks.
603-642 NQI FLW-THR 40 Enter the city, town, or other locality name. Left justify
City the information and fill unused positions with blanks.
643-644 NQI FLW-THR 2 Enter the two-alpha character state code (see Part A.
State Code Sec. 12, State Abbreviation Codes). If a state code or
APO/FPO is not applicable, enter blanks.
645-646 NQI FLW-THR 2 Enter the two-alpha character Province Code
Province Code abbreviation, if applicable. See “T” Record positions
117-118.
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Record Name: Recipient “Q” Record
647-648 NQI FLW-THR 2 Enter the two-character Country Code abbreviation,
Country Code where the NQI/FLW-THR is located. If the NQI/FLW-
THR has a U.S. address, enter blanks.
649-657 NQI FLW-THR 9 Enter the alphanumeric foreign postal code or U.S. ZIP
Postal Code or Code for all U.S. addresses including territories,
ZIP Code possessions, and APO/FPO. Numeric characters only.
Left justify the information and fill unused positions with
blanks.
658-666 NQI FLW-THR 9 Enter the NQI FLW-THR nine-digit U.S. Taxpayer
U.S. TIN 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.
707-715 Payer’s U.S. 9 Enter the Issuer’s U.S. Taxpayer Identification Number
TIN 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 12 Amount must be entered in whole dollars only,
Tax Withheld 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 10 Enter the employer state I.D. number if assigned by the
Tax Number state. Left justify the information and fill unused
positions with blanks.
738-739 Payer’s State 2 Enter the two-character State Code abbreviation. See
Code Part A. Sec. 12, State Abbreviations Codes, APO/FPO
Addresses, and Province Codes.
740-760 Special Data 21 This field may be used for the filer’s own purposes. If
Entries this field is not utilized, enter blanks.
761 Reserved 1 Enter blank.
762-783 Recipient’s 22 Enter the recipient’s identifying number. Refer to “Valid
Foreign Tax Characters” section of the Record Format. Left justify
I.D. Number the information and fill unused positions with blanks.
See the Instructions for Form 1042-S for when this
number is required.
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Record Name: Recipient “Q” Record
784 Chapter 1 Enter 3 as the Chapter 3 indicator or 4 as the Chapter
Indicator 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 are not reporting an amount
withheld under either Chapter 3 or Chapter 4, enter 3.
786-787 Recipient’s 2 If payment is an amount subject to withholding under
Chapter 3 Chapter 3 enter the recipient’s status code from the
Status Code 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%.
788-789 Recipient’s 2 If payment is a withholdable payment under Chapter 4
Chapter 4 enter the recipient’s status code from the status code
Status Code list, otherwise enter blanks. See the Instructions for
Form 1042-S for the appropriate codes.
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 1 Enter 1 if you followed the escrow procedure under
Deposited With regulation sections 1.1471-2(a)(5)(ii) or 1.1441-3(d).
IRS Pursuant Otherwise enter a blank.
To Escrow
Procedure
Indicator
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 19 Enter the recipient’s GIIN if provided. If not applicable,
GIIN enter blanks.
810 Amended 1 Required, for amended returns only. Enter the
Return appropriate code:
Indicator
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
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Record Name: Recipient “Q” Record
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 are filing an amended return, you
must complete the field for the Amendment Number (“Q” Record position 998).
811-818 Recipient’s 8 Enter using YYYYMMDD format. If not applicable,
Date of Birth enter blanks. See Instructions for Form 1042-S for
when a date of birth is required.
819-830 Tax Paid by 12 Tax paid by withholding agent but not withheld from
Withholding payment to recipient.
Agent
The amount is not included in total tax withheld field. If
not applicable, enter zeros.
831-849 Intermediary or 19 Enter Intermediary or Flow-Through Entity (FTE) GIIN if
FTE GIIN provided. If not applicable, enter blanks.
850-851 Intermediary’s 2 If payment is an amount subject to withholding under
or FTE’s Chapter 3 enter the Intermediary’s or FTE status code
Chapter 3 from the status code list, otherwise enter blanks.
Status Code
852-853 Intermediary’s 2 If payment is a withholdable payment under Chapter 4
or FTE’s enter the Intermediary’s or FTE status code from the
Chapter 4 status code list, otherwise enter blanks.
Status Code
854-875 Intermediary’s 22 Enter Intermediary’s or FTE’s Foreign Tax ID Number if
or FTE’s provided. If not applicable, enter blanks.
Foreign Tax ID
Number
876-894 Payer’s GIIN 19 Enter the Payer’s GIIN if provided. Otherwise enter
blanks.
895-934 Primary 40 Required, if reporting an amount in Field Positions
Withholding 371-382. Enter the Primary Withholding Agent’s name
Agent’s Name if different from the Withholding Agent’s name.
Line -One
935-974 Primary 40 Enter the Primary Withholding Agent’s supplementary
Withholding information.
Agent’s Name
Line -Two
975-983 Primary 9 Required, if reporting an amount in Field Positions
Withholding 371-382. Enter the Primary Withholding Agent’s EIN.
Agent’s EIN
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Record Name: Recipient “Q” Record
984-985 Payer's 2 If a transfer agent or paying agent acts as the
Chapter 3 withholding agent for an Payer, and the agent is filing
Status Code 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 2 If a transfer agent or paying agent acts as the
Chapter 4 withholding agent for a Payer (and the agent is filing
Status Code 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 10 Required. Enter a 10-digit unique form identifier. See
Identifier the Instructions for Form 1042-S for requirements and
guidance.
998 Amendment 1 Required. If this is an amended Form 1042-S, you
Number 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 1 Enter “1” if withholding agent is a partnership that
Occurred in a received an amount subject to withholding during the
Subsequent calendar year (preceding year) and is withholding on
Year With the amount includible in a foreign partner’s distributive
Respect to a share in the subsequent year. A partnership should
Partnership only make an entry in this field if it designated the
Interest deposit as attributable to the preceding year. See the
Indicator Instructions for Form 1042-S for requirements and
guidance. Otherwise enter a blank.
1000-1010 Reserved 11 Enter blanks.
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Record Name: Recipient “Q” Record
1011-1018 Record 8 Required. Enter the number of the record as it appears
Sequence within the file. The record sequence number for the “T”
Number 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 2 Enter blanks or carriage return line feed (CR/LF)
Carriage characters.
Return Line
Feed
Recipient “Q” Record – Record Layout
Record Type Return Type Pro Rata Income Code Gross Withholding Net Income
Indicator Basis Income Allowance
Reporting
1 2 3 4-5 6-17 18-29 30-41
Chapter 3 Tax Chapter 3 Recipient’s Chapter 4 Chapter 4 Limitation Reserved
Rate Exemption Country of Tax Rate Exemption on Benefits
Code Residence Code (LOB) Code
Code for Tax
Purposes
42-45 46-47 48-49 50-53 54-55 56-57 58-59
Amount Recipient Reserved Recipient’s Recipient’s Recipient’s Recipient’s
Repaid Account Name Line-1 Name Line-2 Name Street Line-1
Number Line-3
60-71 72-91 92-93 94-133 134-173 174-213 214-253
Recipient’s Recipient’s Recipient’s Recipient’s Recipient’s Postal or Recipient’s
Street Line-2 City State Province Country ZIP Code U.S. TIN
Code Code
254-293 294-333 334-335 336-337 338-339 340-348 349-357
Reserved U.S. Federal Withholding Total Reserved NQI/FLW. NQI/FLW.THR
Tax Withheld By Other Withholding THR Name Name Line-2
Agents Credit Line-1
358 359-370 371-382 383-394 395-400 401-440 441-480
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Recipient “Q” Record – Record Layout
NQI /FLW- Reserved NQI/ FLW.THR NQI NQI NQI NQI/ FLW.THR
THR Name Street Line-1 /FLW.THR /FLW.THR /FLW.THR Province
Line-3 Street Line-2 City State Code Code
481-520 521-522 523-562 563-602 603-642 643-644 645-646
NQI/ FLW- NQI/ FLW.THR NQI/ FLW.THR Payer’s Payer’s U.S. State Payer’s State
THR Country Postal Code U.S. TIN Name TIN Income Tax Tax Number
Code or ZIP Code Withheld
647-648 649-657 658-666 667-706 707-715 716-727 728-737
Payer’s State Special Data Reserved Recipient’s Chapter Reserved Recipient’s
Code Entries Foreign Tax Indicator Chapter 3
I.D. Number Status Code
738-739 740-760 761 762-783 784 785 786-787
Recipient’s Tax Not Recipient’s Amended Recipient’s Tax Paid by Intermediary
Chapter 4 Deposited GIIN Return Date of Birth Withholding or FTE GIIN
Status Code With IRS Indicator Agent
Pursuant To
Escrow
Procedure
Indicator
788-789 790 791-809 810 811-818 819-830 831-849
Intermediary’s Intermediary’s Intermediary’s Payer’s GIIN Primary Primary Primary
or FTE’s or FTE’s or FTE’s Withholding Withholding Withholding
Chapter 3 Chapter 4 Foreign Tax Agents Agents Agent’s EIN
Status Code Status Code ID Number Name Line- Name Line-
One Two
850-851 852-853 854-875 876-894 895-934 935-974 975-983
Payer's Payer’s Unique Form Amendment Withholding Reserved Record
Status 3 Status 4 Identifier Number Occurred in Sequence
Status Code Status Code a Number
Subsequent
Year With
Respect to a
Partnership
Interest
Indicator
984-985 986-987 988-997 998 999 1000-1010 1011-1018
Blank or
Carriage
Return Line
Feed
1019-1020
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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 15 Required. Amount must be entered in whole
Amount Paid 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 15 Required. Enter the total aggregate amount of tax
Credit 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 position 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.
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Record Name: Reconciliation “C” Record
1011-1018 Record Sequence 8 Required. Enter the number of the record as it
Number 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 2 Enter blanks or carriage return line feed (CR/LF)
Return Line Feed characters.
Reconciliation “C” Record – Record Layout
Record Type Total “Q” Blank Total Total Reserved Record
Records Gross Withholding Sequence
Amount Credit Number
Paid
1 2-9 10-15 16-30 31-45 46-1010 1011-1018
Blank or
Carriage
Return Line
Feed
1019-1020
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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 General Field Description
1 Record Type 1 Required. Enter “F”
2-4 Withholding Agent 3 Required. Enter the total number of withholding
Count 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 1006 Enter blanks.
1011-1018 Record Sequence 8 Required. Enter the number of the record as it
Number 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.
1019-1020 Blank or Carriage 2 Enter blanks or carriage return line feed (CR/LF)
Return Line Feed characters.
End of Transmission “F” Record – Record Layout
Record Type Withholding Reserved Record Sequence Blank or Carriage
Agent Count Number Return Line Feed
1 2-4 5-1010 1011-1018 1019-1020
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| Part D Extension of Time |
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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 How To Notification
Electronic File Transmission A request for an extension of Transmitters requesting an
time to file information returns extension of time via an
Note: A Transmitter Control may be filed electronically by electronic file will receive the file
Code (TCC) is required. Refer to transmitting an electronic status results online.
Part B. Sec. 1, Information extension file. Files must be
Returns (IR) Application for formatted based on the
Transmitter Control Code (TCC). Extension of Time Record
Layout. Scanned or PDF
documents will not be accepted.
Note: This option cannot be used
to request non-automatic
extension for Form W-2, Form
1099-MISC reporting non-
employee compensation (NEC),
and additional 30-day extensions.
Refer to Form 8809 Instructions.
Online submission of Extension Fill-in Form 8809 may be Forms 8809 completed online
of Time to File Information completed online via the FIRE receive an instant
Returns Production System at acknowledgement on screen if
https://fire.irs.gov/. forms are completed properly
and timely.
From the Main Menu, click
“Extension of Time Request” and
then click “Fill-in Extension
Form.” To complete the
submission, enter your valid 10-
digit PIN. Refer to Part B. Sec. 2,
Connecting to FIRE.
Note: This option cannot be used
to request non-automatic
extension for Form W-2, Form
1099-NEC and additional 30-day
extensions. Refer to Form 8809
Instructions.
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Method How To Notification
Paper submissions of Form Form 8809 current year revision Approval letters will not be issued
8809, Application for Extension of can be obtained on for automatic and additional 30-
Time to File Information Returns www.irs.gov/forms-pubs. day extension requests and non-
automatic extension requests.
• Extension requests Issuer/filer will receive incomplete
submitted on an obsolete or denial letters when applicable.
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.
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 are 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 2022 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.
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Record Layout for Extension of Time
Field Positions Field Title Length General Field Description
1-5 Transmitter Control 5 Required. Enter the five-character alphanumeric
Code 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 9 Required. Enter the valid nine-digit EIN/SSN
TIN 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 40 Required. Enter the name of the withholding
Name agent whose TIN appears in positions 6-14. Left
justify the information and fill unused positions
with blanks.
55-94 Second Withholding 40 Required. If additional space is needed, this field
Agent Name 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 40 Required. Enter the withholding agent’s address.
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 40 Required. Enter the withholding agent’s city,
City town, or other locality name. Left justify
information and fill unused positions with blanks.
175-176 Withholding Agent 2 Required. Enter the withholding agent’s valid U.S.
State Postal Service state abbreviation.
177-185 Withholding Agent 9 Required. Enter the withholding agent’s ZIP
ZIP Code Code. If using a five-digit ZIP Code, left justify
information and fill unused positions with blanks.
Numeric characters only.
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Record Layout for Extension of Time
186 Document Indicator 1 Required. From the table below, enter the
(See Note) appropriate document code that indicates the form
for which an extension of time is being requested.
Code Document
2 1099, 1097-BTC, 1098, 1098-C, 1098-
E, 1098-F,1098-G, 1098-T, 1099-A,
1099-B, 1099-C, 1099.CAP, 1099-DIV,
1099-G, 1099-INT, 1099-K, 1099-
LS,1099-LTC, 1099.MISC, 1099-OID,
1099-PATR, 1099-Q, 1099-QA, 1099-
R, 1099-S, 1099-SA, 1099-SB, 3921,
3922, or W-2G
4 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 1 Enter “X” if the withholding agent is a foreign
Indicator 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 Withholding Withholding Second Withholding Withholding
Control Code Agent TIN Agent Name Withholding Agent Agent City
Agent Name Address
1-5 6-14 15-54 55-94 95-134 135-174
Withholding Withholding Document Foreign Entity Reserved Reserved or
Agent State Agent Zip Indicator Indicator CR/LF
Code
175-176 177-185 186 187 188-198 199-200
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| Part E Exhibits |
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Exhibit 1 Publication 1187 Tax Year 2022 Revision Updates
Date Locations Updates
01/10/2022 Multi pages Form 8508 was recently revised and new
form title “Application for a Waiver from
Electronic Filing of Information Returns” has
been updated throughout.
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