Publication 1187 (Rev. 9-2024) Catalog Number 47024M Department of the Treasury Internal Revenue Service www.irs.gov

Publication 1187

Specifications for Electronic Filing of 

Forms 1042-S, Foreign Person’s U.S. Source 

Income Subject to Withholding

For Tax Year 2024
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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 2024.....................................................................................7

Sec. 4 Communicating with the IRS.......................................................................................8

Sec. 5 Additional Resources ..................................................................................................8

Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions......... 10

.01 Filing Requirements...................................................................................................... 10

.02 Retention Requirements ............................................................................................... 11

.03 Due Dates.....................................................................................................................11

.04 Extension of Time......................................................................................................... 11

Sec. 7 Extension of Time for Recipient Copies of Information Returns............................ 11

Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of Information Returns

................................................................................................................................................12

Sec. 9 Penalties Associated with Information Returns....................................................... 12

Sec. 10 Amended Information Returns................................................................................ 12

.01 General Information...................................................................................................... 12

.02 When to File .................................................................................................................12

.03 Filing Amendments Electronically ................................................................................. 13

.04 Amended Return File Layout for One and Two Transaction Corrections....................... 13

Sec. 11 Definition of Terms................................................................................................... 17

Sec. 12 State Abbreviation Codes, APO/FPO Addresses, and Province Codes ............... 21

.01 State Abbreviation Codes ............................................................................................. 21

.02 APO and FPO Addresses ............................................................................................. 22

.03 Province Codes ............................................................................................................22

Sec. 13 Taxpayer Identification Number.............................................................................. 23

Part B Data Communications......................................................................................... 25

Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC)............ 27

.01 Information Returns (IR) Application for Transmitter Control Code (TCC)..................... 27

.02 Using the Online IR Application for TCC ....................................................................... 27

.03 Application Approval/Completed................................................................................... 28

.04 Revise Current Transmitter Control Code (TCC) Information........................................ 28

.05 Do I Need More than One TCC?................................................................................... 28

.06 Deleted TCC.................................................................................................................28
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Sec. 2 Connecting to FIRE System ...................................................................................... 29

Sec. 3 Electronic Specifications........................................................................................... 31

.01 FIRE System ................................................................................................................31

.02 FIRE System Internet Security Technical Standards..................................................... 31

Sec. 4 Electronic Submissions............................................................................................. 32

.01 Electronic Submissions................................................................................................. 32

.02 File Definitions ..............................................................................................................32

.03 Submission Responses ................................................................................................ 32

Sec. 5 Test Files ....................................................................................................................33

Sec. 6 Accuracy of Data and Common Formatting/Submission Errors ............................ 34

.01 Accuracy of Data .......................................................................................................... 34

.02 Income Codes ..............................................................................................................35

.03 Common Formatting Errors .......................................................................................... 36

.04 Common Submission Errors ......................................................................................... 38

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 ........................................................................................ 68

Sec. 6 End of Transmission “F” Record.............................................................................. 70

Part D Extension of Time................................................................................................ 71

Sec. 1 Specifications for Filing Extensions Electronically................................................. 73

.01 Application for Extension of Time to File Information Returns (automatic 30-day)......... 73

.02 Extension of Time Record Layout ................................................................................. 74

Part E Exhibits................................................................................................................. 77

Exhibit 1 Publication 1187 Tax Year 2024 Revision Updates ............................................. 79
Publication 1187 (Rev. 9-2024) Catalog Number 47024M Department of the Treasury Internal Revenue Service www.irs.gov

Part A

General Information
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Sec. 1 Introduction 

This publication outlines the communication procedures and transmission formats for:

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding 

Withholding agents responsible for providing Form 1042-S to recipients should refer to the Instructions for 

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, for guidance on furnishing Form 

1042-S to recipients. 

Updates to Publication 1187, after August 31, 2024, are listed in Part E. Exhibit 1, Publication 1187 Tax Year 

2024 Revision Updates. 

NOTE: Under the section 1446(f) requirements, a withholding agent may be required to provide a copy of the 

Form 1042-S to certain Qualified Intermediaries (QI) (i.e., disclosing QIs) and to Nonqualified intermediaries. 

See Instructions for Form 1042-S for additional guidance regarding 1446(f) reporting requirements.

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. 

This publication should be used in conjunction with the following forms and publications: 

• Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding 

• Instructions for Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding 

• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

• Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 

1099, 5498, and Certain Other Information Returns 

Sec. 3 What’s New for Tax Year 2024

Updates to Publication 1187, after August 31, 2024, are listed in Part E. Exhibit 1, Publication 1187 Tax Year 

2024 Revision Updates. 

1. Treasury Decision (TD) 9972 amended the rules for filing information returns electronically. The updated 

regulations mandate that businesses electronically file 10 or more returns of any form type. For instance, 

information returns processed through the Information Return Intake System (IRIS), Filing Information 

Returns Electronically (FIRE) System, Affordable Care Act Information Returns (AIR) System, and Form 

W-2 submissions to the Social Security Administration (SSA) all fall within the same form type category. 

The total count includes scenarios like four Form 1099-NEC filings via IRIS, two Form 1042-S filings via 

FIRE, two Form 1095-B filings via AIR, and two Form W-2 filings via SSA. Since the total of all forms 

filed equals ten, the customer is required to file all information returns electronically. Corrections are not 

factored into this calculation; however, if an information return is submitted electronically, associated 

corrections must also be filed electronically using the same system used for the original filing.
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2. Starting in tax year 2024, you can use Form 15397, Application for Extension of Time to Furnish Recipient 

Statements, to request a one-time 30-day extension to furnish copies of statements to recipients.

3. Qualified Intermediary (QI), Withholding Foreign Partnership (WFP), Withholding Foreign Trust

(WFT) revised its reporting on Form 1042-S to report to a specific recipient.

4. The test system will only allow 125 test files per year.

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 Information Returns (IR) Application for TCC, filing information returns through the FIRE 

Systems, self-help resources, and referrals to tax law topics on IRS.gov. Below are some examples of 

essential elements: 

• Form identification 

• How to obtain a form 

• Related publications for a form or topic 

• Filing information returns electronically

• FIRE file status information and guidance 

Contact TSO Monday through Friday 8:30 a.m. – 5:30 p.m. ET. Listen to all options before making your 

selection. 

• 866-455-7438 (toll-free) 

• 304-263-8700 (International) (Not toll-free) 

• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice 

of relay service.

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.

Sec. 5 Additional Resources

The following are additional resources and information available for information returns: 

Topic Location

Form 1042-S, Foreign Person’s U.S. Source Income 

Subject to Withholding

Form 1042-S

Instructions for Form 1042-S, Foreign Person’s U.S. Instructions for Form 1042-S
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Topic Location

Source Income Subject to Withholding

Forms and Publications Forms, Instructions & Publications

Form 8508, Application for a Waiver from Electronic

Filing of Information Returns

Form 8508

Form 8809, Application for Extension of Time to File 

Information Returns

Form 8809

Apply online at https://fire.irs.gov/. After logging in, 

select “Extension of Time Request” from the Main 

Menu Options.

Form 15397, Application for Extension of Time to 

Furnish Recipient Statements

Form 15397

Electronic filing of Forms W-2 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 

Control Code (TCC)

Apply for a TCC online at https://www.irs.gov/e-fileproviders/filing-information-returns-electronically-fire.

Internal Revenue Bulletin – The authoritative 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.

Refer to https://www.irs.gov/irb/.

Filing Information Returns Electronically – Provides 

information on filing information returns electronically 

including transmissions, file preparation, file naming, file 

status, testing and more.

Filing Information Returns Electronically

Form 1042-S Data Integrity Tool – Software program 

provides a no-cost standalone tool to withholding agents 

that will assist them in complying with their reporting and 

withholding responsibilities.

Form 1042-S Data Integrity Tool

Mailing address for paper filing of Form 1042-S with 

Form 1042-T

Form 1042-T

Payee/recipient questions on how to report information 

return data. 

Search for Help & Resources on https://www.irs.gov/

for assistance with individual taxpayer returns or 

account related issues.

Quick Alerts In search box, type “Quick Alerts”; and select 

“Subscribe To Quick Alerts” on https://www.irs.gov/.
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Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and 

Extensions

.01 Filing Requirements

For 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. 

Treasury Decision (TD) 9972 amended the rules for filing information returns electronically. The updated 

regulations mandate that businesses electronically file 10 or more returns of any form type. For instance, 

information returns processed through the Information Return Intake System (IRIS), Filing Information 

Returns Electronically (FIRE) System, Affordable Care Act Information Returns (AIR) System, and Form W-2 

submissions to the Social Security Administration (SSA) all fall within the same form type category. The total 

count includes scenarios like four Form 1099-NEC filings via IRIS, two Form 1042-S filings via FIRE, two 

Form 1095-B filings via AIR, and two Form W-2 filings via SSA. Since the total of all forms filed equals ten, 

the customer is required to file all information returns electronically. Corrections are not factored into this 

calculation; however, if an information return is submitted electronically, associated corrections must also be 

filed electronically using the same system used for the original filing. For more information about the 

regulations and the reduced threshold to electronically file, refer to the IRS and Treasury’s final regulations 

on e-file and the Filing Information Returns Electronically (FIRE) webpages.

Forms 1042-S must also be filed electronically if the withholding agent is a partnership that has more than 

100 partners. Financial institutions that are required to report payments made under Chapter 3 or 4 must 

electronically file Forms 1042-S (regardless of the number of forms to be filed). See Internal Revenue Code 

Section 6011(e)(4) and Regulations Section 301.1474-1. If you’re required to file electronically, but fail to do 

so, and you don’t have an approved waiver, you may be subject to a penalty. For more information, see part 

F in the General Instructions for Certain Information Returns.

See Form 8508, Application for a Waiver from Electronic Filing of Information Returns and Part A. Sec. 8, 

Form 8508, Application for a Waiver from Electronic Filing of Information Returns, if you’re required to file 

electronically but this requirement causes an undue hardship. 

Note: All filers are encouraged to file information returns electronically even if they are not required to do so. 

All filing requirements apply individually to each reporting entity as defined by its separate Taxpayer 

Identification Number (TIN). For the purposes of this publication, TINs include: 

• Social Security Number (SSN) 

• Employer Identification Number (EIN) 

• Individual Taxpayer Identification Number (ITIN) 

• Qualified Intermediary Employer Identification Number (QI-EIN) 

• Withholding Foreign Partnership Employer Identification Number (WP-EIN) 

• Withholding Foreign Trust Employer Identification Number (WT-EIN) 

For example, if a corporation with several branches or locations uses the same EIN, the corporation must 

aggregate the total volume of returns to be filed for that EIN and apply the filing requirements to each type of 

return accordingly.

Note: Withholding agents filing Form(s) 1042-S must file Form 1042, Annual Withholding Tax Return for U.S. 

Source Income of Foreign Persons. See Instructions for Form 1042 for additional information.
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.02 Retention Requirements

Issuers/Transmitters are strongly recommended to keep a copy of FIRE System file status emails and the 

associated files of the information returns or be able to reconstruct the data for at least three years from the 

reporting due date with the exception of returns reporting federal withholding which need to be retained for 

four years.

.03 Due Dates

The due date for filing Form 1042-S electronically or by paper is March 15th. You must furnish Forms 1042-S 

to recipients by March 15th. If due date falls on a Saturday, Sunday, or legal holiday, the Form 1042-S is 

considered timely if filed or furnished on the next business day. 

Note: A partnership or trust that is permitted to withhold in a subsequent year with respect to a foreign 

partner's or beneficiary’s share of income for the prior year may designate the deposit of the withholding as 

attributable to the preceding year. If a partnership withholds on a foreign partner's share of income after 

March 15 of the subsequent year, the due date for filing the applicable Form(s) 1042-S is September 15 of 

the subsequent year. In such a case, the partnership will be required to report the associated income and tax 

withheld on Forms 1042 and 1042-S for the preceding year. For more information, see proposed regulations 

issued on December 18, 2018 (83 FR 64757) and the Instructions for Form 1042.

.04 Extension of Time

An automatic 30-day extension of time to file information returns may be submitted by creating and 

transmitting an electronic file or Fill-in form on the FIRE Production System or submitting a paper Form 8809. 

The automatic extension for filing Forms 1042-S with the IRS does not extend the time for providing Forms 

1042-S to the recipients. See Part A. Sec. 7, Extension of Time for Recipient Copies of Information Returns

below. 

Alert: Extension of Time requests submitted through the FIRE System (Production) will require the entry of 

your FIRE account PIN. 

Regulation Section 1.6081-8(d)(2) allows for a request of an additional 30-day extension of time if the 

automatic 30-day extension of time was granted and the additional extension request is filed before the 

expiration of the initial 30-day extension. Requests for additional time are not automatically approved and are 

generally granted only where it is shown that extenuating circumstances prevented filing by the date granted 

by the first request. The additional 30-day extension request must be submitted on a paper Form 8809 

(current year version). Select a check box under Line 7 that describes the need for an extension (required). 

Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return. 

An approval letter will not be issued for an initial automatic 30-day extension request. However, the 

issuer/filer will receive an incomplete or denial letter, if applicable. Refer to Part D. Extension of Time.

Sec. 7 Extension of Time for Recipient Copies of Information Returns

You may request an extension of time to furnish the statements to recipients by faxing Form 15397, 

Application for Extension of Time to Furnish Recipient Statements to:

Internal Revenue Service Technical Services Operation 

Attn: Extension of Time Coordinator 

Fax: 877-477-0572 (International Fax: 304-579-4105) 

Your request must be received no later than the date on which the statements are due to the recipients. If 

your request for an extension is approved, generally you will be granted a maximum of 30 extra days to 

furnish the recipient statements.
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Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of 

Information Returns 

For information on requesting a waiver, refer to Form 8508, Application for a Waiver from Electronic Filing of

Information Returns.

Sec. 9 Penalties Associated with Information Returns 

Refer to Instructions for Form 1042-S for information on penalty specifications and guidelines. Refer to 

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for additional information on 

penalty specifications and guidelines. 

Sec. 10 Amended Information Returns

.01 General Information 

Prior year data and amended information returns must be filed per the requirements of this publication. Use 

the current year record format, income codes, status codes, and exemption codes to submit prior year 

information returns. A separate transmission must be made for each tax year. All fields of the return must be 

complete. Only the returns with errors should be submitted in the amended returns file. The withholding 

agent must furnish amended Form 1042-S to recipients as soon as possible. 

.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 many recipients, contact the IRS at 866-

455-7438.
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.03 Filing Amendments Electronically

Treasury Decision (TD) 9972 amended the rules for filing information returns electronically. The updated 

regulations mandate that businesses electronically file 10 or more returns of any form type. Corrections are 

not factored into this calculation; however, if an information return is submitted electronically, associated 

corrections must also be filed electronically using the same system used for the original filing.

If amended returns are not submitted electronically, they must be submitted on official forms. For information 

on substitute forms refer to Publication 1179, General Rules and Specifications for Substitute Forms 1096, 

1098, 1099, 5498, and Certain Other Information Returns. 

The record sequence for filing amended returns is the same as for original returns. Refer to Part C. Record 

Format Specifications and Record Layouts for more information. 

If submitting prior year amended returns, use the current year record format, income codes, status codes, 

and exemption codes and submit in a separate transmission. However, use the actual year designation of 

the amended return in field positions 2-5 of the Transmitter “T” Record. A separate electronic transmission 

must be made for each tax year. 

.04 Amended Return File Layout for One and Two Transaction Corrections 

There are numerous types of errors, and in some cases, more than one transaction may be required to 

correct the initial error. Review the “One Transaction Correction” and “Two Transaction Correction” tables 

below before transmitting an amended file. 

When correcting the Withholding Agent “W” Record, follow the “Two Transaction Correction” table. When the 

“W” Record is being corrected, every Recipient “Q” Record reported under that incorrect “W” Record must be 

amended by zero filling all the amount fields as described in Error Type 2, Transaction 1.
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One Transaction Correction

If ...

The Original return was filed with one or more 

of the following error types:

Then ...

Follow the steps below for One Transaction Correction 

for an amended return:

• Incorrect money amount

• Incorrect codes and/or check boxes

• Incorrect address

• Form 1042-S submitted in error –

Return should not have been filed

Note: If a Form 1042-S was submitted in error, 

all fields must be the same as the original 

record except all money amounts must be 

zeros.

1. Prepare a new file. The first record on the file will be 

the Transmitter “T” Record.

2. Make a separate “W” Record for each withholding 

agent being reported with a Return Type Indicator of 

“1” (1 = Amended) in field position 2. Enter a “G” 

(Amended Return Indicator) in position 810.

3. The Recipient “Q” Records: 

• Must show the correct record information with a 

Return Type Indicator of “1” for amended in 

field position 2. (See Note)

• Enter a “G” (Amended Return Indicator) in 

position 810.

• Report the (Amendment Number) in position 

998 of the “Q” record.

• Must report the Unique Form Identifier from the 

Original Form 1042-S in positions 988-997. 

4. Prepare a separate Reconciliation “C” Record for 

each withholding agent (“W” Record) being reported 

summarizing the preceding amended “Q” Records. 

5. The last record on the file will be the End of

Transmission “F” Record.

Sample File Layout for One Transaction Corrections 

Transmitter “T” 

Record

Amended

coded 

Withholding 

Agent “W” 

Record

Amended 

coded 

Recipient “Q” 

Record

Amended

coded 

Recipient “Q” 

Record

Reconciliation 

“C” 

Record

End of 

Transmission 

“F” 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 ...

The Original “Q” records were filed with 

one or more of the following error types:

Then ...

Follow the steps below for Two Transaction Correction for an 

amended return:

• No Recipient TIN (SSN, EIN, 

ITIN, Qualified IntermediaryEmployer Identification 

Number (QI-EIN), Withholding 

Foreign Partnership-Employer 

Identification Number (WPEIN), Withholding Foreign 

Trust-Employer Identification 

Number

• Trust (WT-EIN))

• Incorrect Recipient TIN 

• Incorrect Recipient name 

• Incorrect Recipient name and 

address

Note: If original “W” records were filed 

with incorrect information, every 

Recipient “Q” record reported under 

that incorrect “W” record must be 

amended.

Transaction 1 – Identify incorrect records. 

1. Prepare a new file. The first record on the file will be the 

Transmitter “T” Record. 

2. Make a separate “W” Record for each withholding agent 

being reported. The information in the “W” Record will be 

the same as it was in the original submission except for the 

Return Type Indicator of “1” (1 = Amended) in field position 

2 and the Amended Return Indicator in position 810 must 

be a “G”. The Record Sequence Number will be different 

since this is a counter number and is unique to each file. 

3. The Recipient “Q” Records must:

• Contain the same information as submitted previously, 

except, insert the Amended Return Indicator Code of 

“1” in field position 2 of the “Q” Records, and enter “0” 

(zeros) in all payment amounts. 

• Enter the Return Type Indicator of “1” in position 2 and 

the Amended Return Indicator of “G” in position 810 of 

all “Q” Records. 

• Report the (Amendment Number) in position 998 of 

the “Q” record. 

• Report the Unique Form Identifier from the Original 

Form 1042-S in positions 988-997. 

• The Record Sequence Number will be different since 

this is a counter number and is unique to each file. 

4. Prepare a separate Reconciliation “C” Record for each 

withholding agent being reported summarizing the 

preceding “Q” Records. 

5. Continue with Transaction 2 to complete the correction. 

Step 1 and Step 2 can be included in the same electronic 

file. 

• If the files are combined and Step 1 and Step 2 are 

submitted together one “T” record will address both 

sets of the “W, Q, C, and F” records. 
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Sample File Layout for Two Transaction Corrections 

Transaction One File Layout 

Transmitter “T” 

Record

Amended “G” 

coded 

Withholding 

Agent “W” 

Record

Amended “G” 

coded 

Recipient “Q” 

Record

Amended “G” 

coded 

Recipient “Q” 

Record

Amended “G” 

coded Recipient 

“Q” Record

Reconciliation 

“C” Record

Transaction Two File Layout 

Amended 

coded 

Withholding 

Agent “W” 

Record

Amended “C” 

coded 

Recipient “Q” 

Record

Amended “C” 

coded 

Recipient “Q” 

Record

Amended “C” 

coded 

Recipient “Q” 

Record

Reconciliation ”C” 

Record

End of 

Transmission 

“F” Record

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.
17

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 

Number (EIN)

An Employer Identification Number is a nine-digit number assigned by the IRS 

for federal tax reporting purposes.

File For purpose of this publication, a file consists of one Transmitter “T” Record at 

the beginning of the file, a Withholding agent “W” Record, followed by the 

Recipient “Q” Record(s), a Reconciliation “C” Record summarizing the number 

of preceding “Q” Records and total of preceding money fields. Follow with any 

additional “W”, “Q”, and “C” Record sequences as needed. The last record on 

the file is the End of Transmission “F” Record. Nothing should be reported 

after the End of Transmission “F” Record.

Filing Year The calendar year in which the information returns are being filed with the IRS.

Flow Through Entity 

(FTE) 

A foreign partnership (other than a withholding foreign partnership) or a foreign 

simple or grantor trust (other than a withholding foreign trust). For any 

payments for which a reduced rate of withholding under an income tax treaty is 

claimed, an entity is a flow-through entity if it is considered to be fiscally 

transparent under IRC Section 894 with respect to the payment by an interest 

holder’s jurisdiction.

Foreign Financial 

Institution (FFI)

Any financial institution that is a foreign entity, other than a financial institution 

organized under the laws of a possession of the United States (generally 

referred to as a U.S. territory). See Regulations Section 1.1471.5(d) for greater 

detail.

Foreign Person A person who is a nonresident alien individual, a foreign corporation, a foreign 

partnership, a foreign trust, a foreign estate, and any other person who is not a 

U.S. person. The term also includes a foreign branch or office of a U.S. 

financial institution or U.S. clearing organization if the foreign branch is a 

Qualified Intermediary. Generally, a payment to a U.S. branch of a foreign 

institution is a payment to a foreign person.

Global Intermediary 

Identification Number 

The term GIIN or Global Intermediary Identification Number means the 

identification number that is assigned to a participating FFI or registered 
18

Element Description

(GIIN) deemed-compliant FFI. The term GIIN or Global Intermediary Identification 

Number also includes the identification number assigned to a reporting Model 

1 FFI and to Direct Reporting Nonfinancial Foreign Entities for purposes of 

identifying such entity to withholding agents. All GIINs will appear on the IRS 

FFI list.

Gross Income 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 

Identification Number 

(ITIN)

A nine-digit number issued by the IRS to individuals who are required to have 

a U.S. taxpayer identification number for tax purposes but are not eligible to 

obtain a Social Security Number (SSN). An ITIN may be used for tax purposes 

only.

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’re considered an Issuer if you’re going to electronically file information 

returns for your business, regardless of the number of locations. Examples of 

an Issuer include Employer, Payer, Lender, Creditor, Broker, Trustee,

Educational Institution and Barter Exchange.

Nonqualified 

Intermediary (NQI) 

A foreign intermediary who is not a U.S. person and is not a Qualified 

Intermediary 

Presumption Rules A 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 

Agent

Under the multiple withholding agent rule, a withholding agent reporting 

amounts withheld by another withholding agent must use box 8 (Tax withheld 

by other agents) to report such amounts and must provide the name and EIN 

of the withholding agent that withheld in boxes 14a and 14b (Primary 

Withholding Agent’s Name and EIN). See Instructions for Form 1042-S.

Pro-Rata Basis 

Reporting

If the withholding agent has agreed that a NQI may provide information 

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 

(QI)

A Qualified Intermediary is a foreign intermediary or eligible entity that is a 

party to a withholding agreement with the IRS, in which it agrees to comply 

with the relevant terms of Chapters 3, 4, and 61 of the Internal Revenue Code. 
19

Element Description

For information on a QI withholding agreement, see Revenue Procedure 2022-

43 (or any superseding revenue procedure).

Qualified Intermediary 

Employer Identification 

Number (QI-EIN)

A nine-digit number assigned by the IRS to a QI for federal tax reporting 

purposes. A QI-EIN is only to be used when a QI is acting as a qualified 

intermediary.

Recipient See Instructions for Form 1042-S for the definition of recipient.

Replacement File A replacement file is an information return file sent by the filer at the request of 

the IRS because of certain errors encountered while processing the filer’s 

original submission.

Service Bureau Person or organization with which the withholding agent has a contract to 

prepare and/or submit information return files to the IRS. A parent company 

submitting data for a subsidiary is not considered a service bureau.

Social Security Number 

(SSN)

A nine-digit number assigned by the Social Security Administration to an 

individual for wage and tax reporting purposes.

Special Character Any character that is not numeric; an alpha or a blank.

Taxpayer Identification 

Number (TIN)

Refers to either an Employer Identification Number (EIN), Social Security 

Number (SSN), Individual Taxpayer Identification Number (ITIN), Qualified 

Intermediary Employer Identification Number (QI-EIN), or a Withholding 

Foreign Partnership Employer Identification Number (WP-EIN), and 

Withholding Foreign Trust Employer Identification Number (WT-EIN).

Tax Year The year in which payments were made by a withholding agent to a recipient.

Transmitter You’re considered a Transmitter if you’re going to electronically file information 

returns for other businesses. You may also file information returns for your 

business, regardless of the number of locations.

Transmitter Control 

Code (TCC)

A five-character alphanumeric code assigned by the IRS to the transmitter 

prior to electronically filing. This number is inserted in the record and must be 

present in all files submitted electronically through the FIRE system. An 

application must be filed with the IRS to receive this number. Transmitter 

Control Codes assigned to 1042-S filers will always begin with “22”.

Unique Form Identifier Withholding agents are required to assign a unique identifying number to each 

Form 1042-S they file. This identifying number is used, for example, to identify 

which information return is being corrected or amended when multiple 

information returns are filed by a withholding agent with respect to the same 

recipient. The unique identifying number cannot be the recipient's U.S. or 

foreign TIN. The unique identifying number must be numeric, and zeros may 

not be used for all 10-digits (example: 0000000000). The length of a given 

identifying number must be exactly 10-digits. The identifying number must be 

unique to each original Form 1042.S filed for the current year. The identifying 

number can be used on a new original form in a subsequent year.

Unknown Recipient For this publication, an unknown recipient is a recipient for whom no 

documentation has been received by a withholding agent or intermediary, or 
20

Element Description

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. 

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 

Partnership (WP) or 

Withholding Foreign 

Trust (WT)

A foreign partnership or trust that has entered into a Withholding Foreign 

Partnership agreement or Withholding Foreign Trust agreement with the IRS in 

which it agrees to assume primary withholding responsibility for all payments 

that are made to it for its partners, beneficiaries, or owners for Chapter 3 and 4 

purposes.

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. 
21

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. 
22

.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 & 

Labrador

SK Saskatchewan

NS Nova Scotia YT Yukon Territory

NT Northwest Territories
23

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. 
24

Intentionally Left Blank
Publication 1187 (Rev. 8-2024) Catalog Number 47024M Department of the Treasury Internal Revenue Service www.irs.gov

Part B

Data Communications
26

INTENTIONALLY LEFT BLANK
27

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 Filing Information Returns Electronically (FIRE), you 

need a TCC before you can create a FIRE Account on FIRE Test or Production Systems. Each user is 

required to create their own FIRE Account for the EIN/TCC. You must have software, a service provider, or 

an in-house programmer that will create the file in the proper format per the requirements and record layouts 

in this publication. Scanned, PDF, PNG, TIF, GIF, JPG, Word, Excel formats will not be accepted.

If you have an existing Form 1042-S TCC issued before September 26, 2021 and you are a non-U.S. entity,

the TCC will remain active and available until August 1, 2028, or until the FIRE System is decommissioned, 

whichever comes first. The IRS is aware that non-U.S. individuals who are acting on behalf of their non-U.S.

employer (e.g., Non-U.S. Entities, Non-U.S. Financial Institutions, Qualified Intermediaries, etc.) may not be 

able to obtain an ITIN or SSN to complete the IR Application for TCC. The IRS is actively exploring options 

for this population of filers to obtain new TCCs. Note: During this transition period, the legacy customer will 

not be able to update the legacy TCC information. This will not prohibit them from filing; however, they will 

need to continue accessing the FIRE System using the EIN, TCC, and legal business name as it currently 

appears on FIRE CSR. Refer to the FIRE webpage for additional information.

Note: If the Withholding Agent is a partnership, with more than 100 partners, Form 1042-S must be filed 

electronically.

Date to submit: Submit your IR Application for TCC by November 1st of the year before information return(s) 

are due to ensure you’re ready to electronically file. An IR Application for TCC received after November 1st

may not be processed in time to meet your electronic filing needs. Allow 45 days for processing.

.02 Using the Online IR Application for TCC

If you’re new to electronically transmitting information returns to the IRS, you must apply for TCCs using the

IR Application for TCC located on the FIRE webpage.

The IR TCC application requires a Social Security Number (SSN) or Individual Tax Identification Number 

(ITIN) for system access and individual authentication.

If you’re using a third-party to prepare and transmit your information returns, you don’t need to obtain a TCC.

The IR Application for TCC requires you to select your business/organization role, Transmitter, or Issuer.

• Transmitter: A third-party sending the electronic information returns data directly to the IRS on 

behalf of any business. Note: If you’re transmitting returns for your own company, in addition to 

transmitting returns on behalf of another business, you don’t need both the Transmitter and Issuer

role. You can file all returns as a Transmitter. 

• Issuer: A business filing their own Information Returns regardless of whether they must file 

electronically.

Alert: If an organization requires more than one TCC for any given form type, a Responsible Official listed 

on the application must request the additional TCC through the IR Application for TCC. 
28

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 Application for TCC for FIRE.”

.03 Application Approval/Completed

When your IR Application for TCC is approved and completed, a five-character alphanumeric TCC,

beginning with 22xxx, is assigned to your business. 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 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.

If you need another form type or an additional TCC you’ll need to complete the online IR Application for TCC. 

A single application can be used to apply for multiple information return form types.

A TCC used to file Form 1042-S can be used to submit 1,000 files per year. To limit the number of TCCs 

needed, the IRS encourages electronic filers to batch their files. If the TCC exceeds 1,000 files per year, an 

additional TCC can be requested via the IR Application for TCC.

.06 Deleted TCC 

Your TCC will remain valid if you transmit information returns or request an extension of time to file 

information returns electronically through the FIRE System. If you don’t use your TCC for three consecutive 

years, your TCC will be deleted. Once your TCC is deleted it cannot be reactivated. You’ll need to submit a 

new IR Application for TCC located on the FIRE webpage at https://www.irs.gov/e-file-providers/filinginformation-returns-electronically-fire.
29

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 Test 

Systems:

Returning User to FIRE Production and Test 

Systems:

• Click “Create New Account”

• Input TCC, EIN and Company Name

• Create User ID

• Create and verify password and click “Create”

• Input required information and click “Submit”

• If the message “Account Created” is received, click 

“OK”

• Create and verify the 10-digit self-assigned PIN 

and click “Submit”

• If the message “Your PIN has been successfully 

created!” is received, click “OK”

• Create and verify the Secret Phrase along with 

validation fields and click “Create”

• If the message “Create Secret Phrase- Success” is 

received, click “OK”

• You will be logged out automatically and will need 

to log back in to confirm User Account was 

successfully created.

• If one of the following error messages are received,

check secret phrase criteria and retry, or check the 

spelling of your secret phrase. Error messages are: 

• Invalid Secret Phrase. Secret Phrase 

does not meet the Secret Phrase 

requirements. 

• Invalid Verify Secret Phrase. Secret 

Phrase does not meet the Secret 

Phrase Requirements

• Secret phrases don’t match

Note: If you’re using SPAM filtering software, configure 

it to allow an email from fire@irs.gov and irs.ehelpmail@irs.gov. Turn off any email auto replies to 

these email addresses.

• Click “Log On” 

• Enter the TCC

• Enter the EIN

• Enter the Company Name

• Enter the User ID (not case sensitive)

• Enter the Password (case sensitive)

• Read the bulletin(s)

Password Criteria

• Must contain a minimum of 8 characters

• Limited to a maximum of 20 characters

• Must contain at least one special character 

# ? ! @ $ % ^ & * . , ‘ -

• Must contain at least one upper case letter 

(alpha character)

• Must contain at least one lower case letter 

(alpha character)

• Must contain at least one number (numeric 

character)

• Passwords must be changed every 90 

days; the previous 24 passwords cannot be 

used

• Passwords cannot contain the User ID or 

Username

Note: If you have a FIRE System Account 

(Production and Test) with an established 

Secret Phrase and forgot your password, you 

may reset your password using your 

established Secret Phrase.
30

Sec. 2 Connecting to FIRE System (continued)

Uploading Files to FIRE

Filers may upload a file to the FIRE System by taking the following actions:

• After logging in, go to the Main Menu

• Select “Send Information Returns”

• “Submit”

• Verify and update company information as appropriate and/or click “Accept”. (The system will 

display the company name, address, city, state, ZIP code, telephone number, contact and email 

address. This information is used to email the transmitter regarding the transmission.)

• Select one of the following:

• Original file

• Replacement file

• Amended file

• Test File (This option will only be available on the FIRE Test System at 

fire.test.irs.gov).

• Enter the 10-digit PIN

• “Submit”

• “Browse” to locate the file and open it

• “Upload”

Note: When the upload is complete, the screen will display the total bytes received and display the name 

of the file just uploaded. It is recommended you print the page for your records. If this page is not 

displayed on your screen, we probably did not receive the file. To verify, go to “Check File Status” option

on the main menu. We received the file if the filename is displayed, and the count is equal to ‘0’ and the 

results indicate “Not Yet Processed.

Checking the Status of Your File

It is the transmitter’s responsibility to check the status of submitted files. If you don’t receive an email 

within five calendar days or if you receive an email indicating the file is bad:

• Log into the FIRE System

• Select “Main Menu”

• Select “Check File Status” – The default selection to the File Status drop down is, “All Files.”

When “All Files” is selected, a valid date range is required. The date range cannot exceed three 

months.

Note: During peak filing periods, the timeframe for returning file results may be more than five calendar 

days.

File Status Results:

• Good -The filer is finished with this file if the “Count of Payees” is correct. 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.
31

Sec. 3 Electronic Specifications

.01 FIRE System

The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 

3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production 

System at https://fire.irs.gov. The electronic filing of information returns is not affiliated with any other IRS 

electronic filing programs. Filers must obtain separate approval to participate in different programs.

Filing Forms 1042-S through the FIRE System (originals, amended, and replacement files) is the method of 

filing for filers mandated to file electronically. Filers are encouraged to file information returns electronically 

even if they are not required to do so. Filers who have prepared their information returns in advance of the 

due date can submit their file after the close of the tax year. Filers should retain a copy of the information 

returns filed with the IRS or have the ability to reconstruct the data for at least three years after the due date 

of the returns.

The FIRE Production System does not provide fill-in forms, except for:

• Form 8809, Application for Extension of Time to File Information Returns

Prior year data may be filed; however, each tax year must be submitted in a separate file transmission. For 

prior year data, use the current year format, enter the tax year being reported in field positions 2-5 of the 

Transmitter "T" Record, and enter a “P” in field position 199 of the Transmitter "T" Record to indicate the file 

contains prior year data.

.02 FIRE System Internet Security Technical Standards

FIRE System Internet Security Technical Standards are:

• HTTP 1.1 Specification.

• TLS 1.2 implemented using SHA and RSA 1024 bits during the asymmetric handshake.

The Filing Information Returns Electronically (FIRE) Production and Test System server no longer supports 

Secure Socket Layer (SSL) 3.0 as one of the FIRE System’s Internet Security Technical Standards. 

Transmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the 

FIRE System. Follow the steps below to connect and upload a file:

• Go to Tools > Internet Options > Advanced 

• Scroll down and find Security 

• Uncheck both SSL 2.0 and SSL 3.0

• Check TLS 1.2 and select “Apply”
32

Sec. 4 Electronic Submissions

.01 Electronic Submissions

The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to the 

FIRE webpage.

Standard ASCII code is required for all files. The time required to transmit files varies depending upon your 

type of connection to the internet.

The acceptable file size for the FIRE Systems cannot exceed one million records per file. If the file exceeds 

the limit, the file will be rejected. We recommend you visit the FIRE webpage for the latest system status, 

updates, and alerts.

When sending electronic files larger than 10,000 records, data compression is encouraged. The time 

required to transmit a file can be reduced up to 95 percent by using compression.

• WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept selfextracting zip files or compressed files containing multiple files.

Transmitters may create files using self-assigned filename(s). However, the FIRE System will assign a 

unique filename. Record the FIRE filename from the Status Page as it is required when assistance is 

needed. The FIRE filename consists of:

• Submission Type (Original, Amended, Replacement, and Test)

• Transmitter Control Code

• Four-digit sequence number. The sequence number will be increased for every file sent.

For example, if this is the first original file for the calendar year and the TCC is 22xxx, the IRS 

assigned filename would be ORIG.22xxx.0001.

.02 File Definitions

It is important to distinguish between the specific types of files:

• Original File – Contains information returns that have not been previously reported to the IRS.

• Amended File – Contains corrections for information returns successfully processed by the IRS 

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 emailfiltering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off 

any email auto replies to these email addresses.
33

Note: Processing delays may occur during peak filing timeframes, and you may not get results within five

calendar days.

It is the filer’s responsibility to check the status of the file. See Part B. Sec. 2, Connecting to FIRE System. 

If a file is bad, the transmitter must return to 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 System.

The IRS will check the file to ensure it meets IRS specifications. Current filers may send a test file to ensure 

the software reflects all required programming changes; however, not all validity, consistency, or math error 

tests will be conducted. 

The test file must consist of a sample of each type of record: 

• Transmitter “T” Record 

• Withholding Agent “W” Record 

• Multiple Recipient “Q” Records (at least 11 recommended) 

• Reconciliation “C” Record 

• End of Transmission “F” Record

Caution: Actual live data must never be sent through the FIRE Test System.

Refer to Part C. Record Format Specifications and Record Layouts. 

Provide a valid email address on the “Verify Your Filing Information” screen and you’ll be notified of your file 

acceptance by email within five calendar days of submission. When using email filtering software, configure 

software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to 

these email addresses.

It is the transmitter’s responsibility to check the results of the submission. See Part B. Sec. 2, Connecting to 

FIRE - Checking the Status of Your File. 

Note: During peak filing periods, the time frame for returning file results may be more than five calendar

days. 

The following results will be displayed: 

“Good” – The test file is good for all files that are not testing for the Combined Federal/State Filing (CF/SF)

Program.

“Bad” – The test file contains errors. Click on the filename for a list of the errors.

“Not Yet Processed” – The file has been received, but results are not available. Check back in a few days. 
34

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. Also, DO NOT use “UC” to indicate unknown 

country. Only use country code “UC” when the country is Curacao. 

• If a recipient is an “UNKNOWN RECIPIENT” or “WITHHOLDING RATE POOL,” no address should 

be present. These are the only two situations where a street address is not required.

• All income, withholding, and repayment fields must be reported in whole dollars only. Don’t enter 

cents in amount fields. To round amounts to the nearest whole dollar, drop amounts under 50 cents 

and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and 

$2.50 becomes $3.00. If you must add amounts to figure the amount to enter on a line include cents 

when adding and only round off the total. 

Apply the following formulas to determine U.S. Federal Tax Withheld, Q record (359-370). Applying the 

formulas will determine what the correct amount of withholding should be. If a different amount was 

withheld, enter the amount that was actually withheld in whole dollars only. The U.S. Federal Tax 

Withheld, Q record (359-370) plus Withholding by Other Agents, Q record (371-382) less Amount Repaid, Q 

record (60-71) should equal the Total Withholding Credit, Q record (383-394). For example, if the total 

amount reported as withheld by you is $600, total amount withheld by other withholding agent is $120, and 

the amount reported as repaid to recipient is $50, the total withholding credit amount will equal $670. All field 

positions described below are in the Recipient “Q” Record.

Income Codes (16, 17, 18, 19, 20, and 42) All Other Income Codes

Gross Income (positions 6-17) Gross Income (positions 6-17)

– Withholding Allowance (positions 18-29) X Tax Rate (positions 42-45)

= Net Income (positions 30-41) = U.S. Federal Tax Withheld (positions 359-370)

X Tax Rate (positions 42-45)

= U.S. Federal Tax Withheld (positions 359-370)
35

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). Don’t 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. 
36

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. 

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 

indicator in the “W” 

Record.

Ensure the correct TIN Indicator is used. A U.S. withholding agent always 

has an EIN. Only a foreign entity that has entered into a withholding 

agreement with IRS (Qualified Intermediary, Withholding Foreign 

Partnership or Withholding Foreign Trust) can have a QI-EIN, WP-EIN, or 

WT-EIN. If the withholding agent is a foreign company, then a foreign 

address must be entered in the withholding agent address fields.

2. Blank or invalid 

information in the 

Withholding Agent’s 

name and address 

fields.

The IRS error amendment process requires that the “W” Record be 

checked for validity before the “Q” Record can be amended. Ensure that 

the withholding agent’s Name, EIN, Street Address, City, and State or 

Country is present along with the appropriate Postal or ZIP Code. The 

Withholding Agent’s Name Line-1 must contain the withholding agent’s 

name.

3. Missing Recipient 

TIN in the “Q” 

Record.

A Recipient TIN must generally be present to allow a reduction or 

exemption from withholding at the 30% tax rate; however, certain 

exceptions do apply (for example, payments of portfolio interest or certain 

payments of interest, dividends, or royalties on actively traded or publicly 

offered instruments). If the recipient doesn’t have a TIN, one must be 

applied for and provided to the withholding agent before a reduction or 

exemption of withholding is allowed. See also Instructions for Form 1042-

S for when a foreign TIN is allowed in lieu of a U.S. TIN.
37

Item Issue Resolution

4. Invalid Recipient 

name and address 

information.

• The Recipient’s Name Line-1 (field positions 94-133 of the 

Recipient ‘Q’ record) must be the same recipient’s name shown on 

the withholding certification document provided to and retained by the 

withholding agent. 

• Recipient Street Line-1 (field positions 214-253 of the Recipient ‘Q’ 

record) should only show the official street address.

• Recipient Street Line-2 (field positions 254-293 of the Recipient ‘Q’ 

record) should be used for additional internal information, such as 

mail stop numbers, or attention information. 

• Recipient’s City (field positions 294-333 of the Recipient ‘Q’ record) 

should be used to enter the city, town, or other locality name. If 

applicable enter APO or FPO. Don’t enter Recipient’s State, Province 

Code, Country Code, or foreign postal codes in this field. Follow the 

instructions for each of these field positions and enter the information 

in the appropriate fields with the appropriate codes.

Enter information in all fields using valid characters.

5. Incorrect use of 

Chapter 3 Recipient 

Code 21 or Chapter 

4 Recipient Code 29 

(Unknown 

Recipient).

Chapter 3 Status Code 21 may be used only if no withholding certification 

document has been provided to and retained by the withholding agent, or 

the withholding certification document provided to and retained has been 

determined by the withholding agent to be incomplete or otherwise 

unreliable. Use Chapter 4 Status Code 29 only if you have not received a 

withholding certificate or other documentation with respect to a 

withholdable payment from an intermediary or 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 

Recipient Code 21 

and the Tax Rate 

and U.S. Tax 

Withheld fields

If Chapter 3 Status code 21 is used, the Tax Rate and the U.S. Tax 

Withheld must always be 30%. For example, exemption Code 04 (treaty 

exemption) is not allowed when using Recipient’s Chapter 3 Status code 

21.

7. Incorrect use of 

Country Codes in 

the “Q” Record. 

There are three places in the “Q” Record where country information must 

be entered. Generally, the information entered in these three fields should 

be consistent. The country list in the Foreign Country Code List for 

Modernized e-File is comprehensive. Don’t use any code that is not on 

the list. Read the Instructions for Form 1042-S regarding the use of “OC” 

and if unknown country blank fill. Don’t use these two codes under any 

other circumstances than those specifically indicated in the instructions. 

8. Incorrect reporting of 

Tax Rates in the “Q” 

Recipient Record. 

A valid Tax Rate Table is included at www.irs.gov/Form 1042s. Please 

refer to the table and only use the tax rates listed. “Blended rates” are not 

allowed. If a tax rate for a given recipient changes during the year, two 

“Q” Records must be submitted. 
38

Item Issue Resolution

9. Total amounts 

reported in the “C” 

Reconciliation 

Record don’t equal 

the total amounts 

reported in the “Q” 

Recipient Records.

The total Gross Income (field positions 6-17) and Total Withholding Credit 

(field positions 383-394) reported in the “Q” Records must equal the Total 

Gross Amount Paid (field positions 16-30) and Total Withholding Credit 

(field positions 31-45) reported in the corresponding “C” Record. 

10. The following are 

other major errors 

associated with 

electronic filing

• Invalid characters. The only valid characters are those characters 

listed in Record Format Part C. Sec. 1. 

• “Q” Record Positions 383-394 (Total Withholding Credit) must equal 

the amounts in Positions 359-370 (U.S. Federal Tax Withheld) and 

Positions 371-382 (Withholding by Other Agents) less Positions 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 

set to receive email 

from fire@irs.gov

and irs.ehelpmail@irs.gov. 

To receive emails concerning files, processing results, reminders and 

notices, set the SPAM filter to receive email from fire@irs.gov and irs.ehelpmail@irs.gov. Turn off any email auto replies to these email 

addresses.

2. Incorrect email 

address provided. 

When the “Verify Your Filing Information” screen is displayed, make sure 

the correct email address is displayed. If not, please update with the 

correct email address. 
39

Item Issue Resolution

3. Transmitter does not 

check the FIRE 

System to determine 

file acceptability.

Generally, the results of file transfers are posted to the FIRE System 

within five calendar days. If the correct email address was provided on 

the “Verify Your Filing Information” screen when the file was sent, an 

email will be sent regarding the file status. 

• If the results in the email indicate “Good” and the “Count of Payees” 

is correct, the filer is finished with this file.

• If any other results are received, follow the instructions in the “Check 

File Status” option.

• If the file contains errors, get an online listing of the errors.

• If the file status is good, but the file should not be processed, filers 

should contact the IRS within ten calendar days from the 

transmission of the file.

4. Replacement file is 

not submitted timely.

If a file is bad make necessary changes and resubmit timely as a 

replacement file within 60 days from the date the original file was 

transmitted.

5. Transmitter 

compresses several 

files into one.

Only compress one file at a time. For example, if there are ten 

uncompressed files to send, compress each file separately and send ten 

separate compressed files.

6. Transmitter sends 

an original file that is 

good, and then 

sends an amended 

file for the entire file 

even though there 

are only a few 

changes.

Call the IRS at 866-455-7438 (outside the U.S. 304-263-8700); the IRS 

may be able to stop the file before it has been processed.

7. File is formatted as 

EBCDIC.

All files submitted electronically must be in standard ASCII code.

8. Transmitter has one 

TCC and is unsure 

which TIN should be 

used when logging 

into the FIRE 

System to send a 

file.

The TIN of the company assigned to the TCC should be used when 

sending a file electronically.

9. Transmitter sent the 

wrong file and is not 

sure what to do.

Call the IRS at 866-455-7438 (outside the U.S. 304-263-8700). The IRS 

may be able to stop the file before it has been processed.
40

Item Issue Resolution

10. Transmitter sends a 

file and “CHECK 

FILE STATUS” 

indicates that the file 

is good, but the 

transmitter wants to 

send another file 

containing the same 

information.

Once a file has been transmitted, a replacement file cannot be sent 

unless the “CHECK FILE STATUS” indicates the file is bad (five calendar

days after the file was transmitted). If a file should not be processed, 

contact the IRS toll-free at 866-455-7438 (outside the U.S. 304-263-8700 

not toll-free), to see if the processing can be stopped.

11. Transmitter uses the 

TCC assigned for 

filing 1098, 1099, 

5498 or W-2G 

forms.

To transmit Form 1042-S, filers must use the correct TCC, which begins 

with “22.” Call the IRS at 866-455-7438 to close file submitted under 

incorrect TCC.
Publication 1187 (Rev. 8-2024) Catalog Number 47024M Department of the Treasury Internal Revenue Service www.irs.gov

Part C

Record Format Specifications and Record Layouts
42

INTENTIONALLY LEFT BLANK
43

File Format Diagram 

Each record must be 1020 positions. 
44

Sec. 1 Record Format 

Don’t use decimal points (.) to indicate dollars and cents. All income, withholding, and repayment fields must 

be reported in whole dollars only. Don’t enter cents in amount fields. To round amounts to the nearest whole 

dollar, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For 

example, $1.39 becomes $1 and $2.50 becomes $3. If you must add amounts to figure amount to enter on a 

line include cents when adding and only round the total. 

For all fields marked “Required,” the transmitter must provide the information described under General Field 

Description. If required fields are not completed in accordance with this publication, the IRS will contact the 

filer to request a replacement file. For those fields not marked “Required,” a transmitter must allow for the 

field, but may be instructed to enter blanks or zeros in the indicated field positions and for the indicated 

length. 

Valid Characters

The only valid characters for electronic filing are alpha, numeric, blank, ampersand (&), hyphen (-), comma 

(,), apostrophe (’), forward slash (/), pound (#), period (.), and the percent (%). The percent [% (used as “in 

care of”)] is valid in the first position only. Don’t use special characters that are unique to a language other 

than English. For example: å = A, æ = A, = U, = O, = N, etc. Inclusion of any characters other than those 

identified as valid in the instructions will result in a “Bad File” status. 

Sec. 2 Transmitter “T” Record 

General Field Descriptions

The Transmitter “T” Record identifies the entity transmitting the electronic file. A replacement file will be 

requested if the “T” Record is not present. See File Format Diagram.

• Transmitter “T” Record is the first record on each file and is followed by a Withholding Agent “W” 

Record.

• All alpha characters entered in the “T” Record must be upper case.

• All records must be a fixed length of 1020 positions.

• Don’t use punctuation in the name and address fields. 

• The Transmitter “T” Record contains information, which is critical if it is necessary for IRS to contact 

the filer.

• The transmitter and the withholding agent may be the same, but they need not be.

• For all fields marked “Required,” the transmitter must provide the information described under 

General Field Description. For those fields not marked “Required,” a transmitter must allow for the 

field but may be instructed to enter blanks or zeros in the indicated field positions and for the 

indicated length. 
45

Record Name: Transmitter “T” Record Field Positions

Field Positions Field Title Length General Field Description

1 Record Type 1 Required. Enter “T.”

2-5 Tax Year 4 Required. Enter the four-digit tax year for which 

income and withholding are being reported. Numeric 

characters only.

6-14 Transmitter’s 

Taxpayer 

Identification 

Number (TIN)

9 Required. Enter the Taxpayer Identification Number 

of the Transmitter. This can be one of the following: 

Employer Identification Number (EIN)

Qualified Intermediary Number (QI-EIN)

Withholding Foreign Partnership Number (WP-EIN)

Withholding Foreign Trust Number (WT.EIN)

Numeric characters only. Do no enter blanks, 

hyphens, alphas, or TINs consisting of all the same 

digits.

15-54 Transmitter’s 

Name

40 Required. Enter the transmitter name. Abbreviate if 

necessary to fit the 40-character limit. Omit 

punctuation, if possible. Left justify the information 

and fill unused positions with blanks.

55-94 Transmitter’s 

Address

40 Required. Enter the full mailing address where 

correspondence should be sent. The street address 

should include the number, street, apartment, or suite 

number (use a PO Box only if mail is not delivered to 

a street address). Abbreviate if necessary to fit the 

40-character limit. Omit punctuation, if possible. Left 

justify the information and fill unused positions with 

blanks.

95-114 City 20 Required. Enter the city, town, or other locality 

name. Enter APO or FPO if applicable. Left justify the 

information and fill unused positions with blanks.

115-116 State Code 2 Required, if U.S. Transmitter. Enter the valid U.S. 

Postal Service State Code. Refer to the State 

Abbreviation Codes table in Part A. Sec 12. If this 

field is not utilized, enter blanks. Don’t spell out the 

state name. 

Note: If the transmitter has a U.S. address, enter blanks in the Province Code (positions 117-118) 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. 
46

Record Name: Transmitter “T” Record Field Positions

119-120 Country Code 2 Required, if Foreign Transmitter. Enter the twoalpha character Country Code from the Country 

Code table. If the Country Code is present, the State 

Code field must be blank. Don’t spell out the Country 

name. 

Note: The list of Country Codes provided at Foreign Country Code List for Modernized e-File includes all 

internationally recognized Country Codes and must be used to ensure the proper coding of the Country 

Code field. This list is updated each year. Don’t enter U.S. in the Country Code field.

121-129 Postal or ZIP 

Code

9 Required. Enter up to nine numeric characters for all 

U.S. addresses (including territories, possessions, 

and APO/FPO). For foreign addresses enter the 

alphanumeric foreign postal code, if applicable. Left 

justify the information and fill unused positions with 

blanks. 

130-169 Contact Name 40 Required. Enter the name of the person to contact 

when problems with the file or transmission are 

encountered. Left justify the information and fill 

unused positions with blanks.

170-189 Contact 

Telephone 

Number and 

Extension

20 Required. Enter the telephone number of the person 

to contact regarding electronic files. Omit hyphens. If 

no extension is available, left justify the information 

and fill unused positions with blanks.

190-194 Transmitter 

Control Code 

(TCC)

5 Required. Enter the five-character alphanumeric 

TCC assigned ONLY for Form 1042-S reporting. 

(The first two numbers will always be 22.) Alpha 

characters must be upper case.

195-198 Test Indicator 4 Required, if this is a test file. Enter the word 

“TEST.” Otherwise, enter blanks.

199 Prior Year 

Indicator

1 Required. Enter a “P” if reporting prior year data; 

otherwise, enter blank. Don’t enter a “P” for current 

year information.

200-1010 Reserved 811 Enter blanks.
47

Record Name: Transmitter “T” Record Field Positions

1011-1018 Record 

Sequence 

Number

8 Required. Enter the number of the record as it 

appears within the file. The record sequence number 

for the “T” Record will always be “1.” Each record, 

thereafter, must be increased by one in ascending 

numerical sequence, that is, 2, 3, 4, etc. right justify 

numbers with leading zeros in the field. For example, 

the “T” Record sequence number would appear as 

“00000001” in the field, the first “W” Record would be 

“00000002,” the first “Q” Record, “00000003,” the 

second “Q” Record, “00000004,” and so on until the 

final record of the file, the “F” Record. Numeric 

characters only.

1019-1020 Blank or 

Carriage Return 

Line Feed

2 Enter blanks or carriage return line feed (CR/LF) 

characters.

Transmitter “T” Record – Record Layout

Record Type Tax Year Transmitter’s 

TIN

Transmitter’s 

Name

Transmitter’s 

Address

City

1 2-5 6-14 15-54 55-94 95-114

State Code Province 

Code

Country Code Postal or ZIP 

Code

Contact Name Contact 

Telephone 

Number and 

Extension

115-116 117-118 119-120 121-129 130-169 170-189

TCC Test Indicator Prior Year 

Indicator

Reserved Record 

Sequence 

Number

Blank or 

Carriage 

Return Line 

Feed

190-194 195-198 199 200-1010 1011-1018 1019-1020

Sec. 3 Withholding Agent “W” Record 

General Field Descriptions 

The Withholding Agent “W” Record identifies the withholding agent. 

• Withholding Agent “W” Record is the second record on each file and is followed by the Recipient “Q” 

Record(s), and a Reconciliation “C” Record. 

• Don’t report for a withholding agent if there are no corresponding Recipient “Q” Records.
48

• Several “W” Records for different withholding agents may appear on the same transmitter's file.

• All records must be a fixed length of 1020 positions.

• Don’t use punctuation in the name and address fields.

• For all fields marked “Required,” the transmitter must provide the information described under 

General Field Description. For those fields not marked “Required,” a transmitter must allow for the 

field but may be instructed to enter blanks or zeros in the indicated field positions and for the 

indicated length.

Record Name: Withholding Agent “W” Record 

Field Positions Field Title Length General Field Description

1 Record Type 1 Required. Enter “W.”

2 Return Type 

Indicator

1 Required. Enter the one position value below to 

identify whether the record is Original or Amended. If 

submitting a replacement file, use the same indicator 

as the file being replaced (for example, if replacing an 

amended file, the indicator would be “1”). Acceptable 

Values are: 0 (zero) = Original 1 = Amended Don’t

enter a blank or alpha character.

3 Pro Rata Basis 

Reporting

1 Required. Enter the one position value below to 

identify if reporting on a Pro Rata Basis. Acceptable 

Values are: 0 (zero) = Not Pro Rata 1 = Pro Rata 

Basis Reporting

4-12 Withholding 

Agent’s EIN

9 Required. Enter the nine-digit Employer Identification 

Number of the withholding agent. Don’t enter blanks, 

hyphens, alphas, or TINs consisting of all the same 

digits. Don’t enter the recipient’s TIN in this field. 

Numeric characters only.

Note: See the Instructions for Form 1042-S to determine when a Qualified Intermediary, Withholding 

Foreign Partnership, or Withholding Foreign Trust must provide its QI-EIN, WP-EIN or WT-EIN in this field.

13 Withholding 

Agent’s EIN 

Indicator

1 Required. Enter “1” if the Withholding Agent’s EIN is a 

QI-EIN, WP-EIN, WT- EIN. Otherwise enter a “0”

(zero).

Note: Use EIN indicator 1 only if the Withholding Agent’s EIN begins with “98” AND the Withholding Agent 

has entered into a withholding agreement (QI, WP, or WT agreement) with the IRS.

14-53 Withholding 

Agent’s Name 

Line-1

40 Required. Enter the Withholding Agent’s Name as 

established when filing for the EIN which appears in 

positions 4-12 of the “W” Record. Left justify the 

information and fill unused positions with blanks.
49

Record Name: Withholding Agent “W” Record 

54-93 Withholding 

Agent’s Name 

Line-2

40 Enter supplementary withholding agent’s name 

information Use this line for additional names (for 

example, partners or joint owners), trade names, 

stage names, aliases, or titles. Also, use this line for 

“in care of,” “Attn.” or “via.” Left justify the information 

and fill unused positions with blanks.

94-133 Withholding 

Agent’s Name 

Line-3

40 See the description for Withholding Agent’s Name 

Line-2.

134-173 Withholding 

Agent’s Street 

Line-1

40 Required. Enter the mailing address of the 

withholding agent. The street address should include 

the number, street, apartment, or suite number (use a 

PO Box only if mail is not delivered to a street 

address). Left justify the information and fill unused 

positions with blanks.

174-213 Withholding 

Agent’s Street 

Line-2

40 Enter supplementary withholding agent street address 

information. Otherwise, enter blanks

214-253 Withholding 

Agent’s City

40 Required. Enter the city, town, or other locality name. 

Enter APO or FPO if applicable. Don’t enter a foreign 

postal code in the city field. Left justify the information 

and fill unused positions with blanks.

254-255 Withholding 

Agent’s State 

Code

2 Required, if withholding agent has a U.S. address. 

Enter the valid U.S. Postal Service state code. If not 

using a U.S. state, territory, or APO/FPO identifier, 

enter blanks. Don’t use any of the two-character 

Country Codes in the State Code field. 

Note: If the withholding agent has a U.S. address, filers are now permitted to enter “US” as Country Code 

in positions 258-259 (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 

Agent’s 

Province Code

2 Required, if Foreign Country Code is “CA” 

(Canada). Enter the two-alpha character Province 

Code as shown in the Province Codes for Canada

table. If the foreign country is other than Canada, 

enter blanks. Don’t spell out the Province name. 
50

Record Name: Withholding Agent “W” Record 

258-259 Withholding 

Agent’s Country 

Code

2 Required, if foreign withholding agent. Enter the 

two-alpha Country Code from the Country Code Table 

provided at Foreign Country Code List for Modernized 

e-File. Don’t spell out the Country name. 

Note: For “W” record reporting only. If the withholding 

agent has a U.S. address, filers are now permitted to 

enter “US” as Country Code (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 

Code

9 Required. Enter up to nine numeric characters for all 

U.S. addresses (including territories, possessions, and 

APO/FPO). For foreign addresses enter the 

alphanumeric foreign postal code, if applicable. 

Left justify the information and fill unused positions 

with blanks.

269-272 Tax Year 4 Required. Enter the four-digit current tax year, unless 

a “P” was entered in the Prior Year Indicator Field of 

the “T” Record. All recipient “Q” Records must be a 

report of payments for one year only. Different tax 

years may not appear on the same file. 

Numeric characters only.

273-317 Withholding 

Agent’s Contact 

Name

45 Required. Enter the name of the person to contact if 

any questions should arise with this filing. Left justify 

the information and fill unused positions with blanks.

318-362 Withholding 

Agent’s 

Department 

Title

45 Required. Enter the title of the contact person or the 

department that can answer inquiries concerning this 

filing. Left justify the information and fill unused 

positions with blanks.

363-382 Contact 

Telephone 

Number and 

Extension

20 Required. Enter the contact person’s telephone 

number, and extension, if applicable. If foreign, 

provide the appropriate code(s) for international calls. 

Numeric characters only. Left justify the information 

and fill unused positions with blanks. Omit hyphens.

383 Final Return 

Indicator

1 Required. Enter the one position value below to 

indicate whether Forms 1042-S will be filed in the 

future. 

0 (zero) = will be filing 

1 = will not be filing
51

Record Name: Withholding Agent “W” Record 

384 Withholding 

Indicator

1 Required. Enter the appropriate number from the 

table below: 

3 Withholding Agent reporting under Chapter 3 

4 Withholding Agent reporting under Chapter 4

385-403 Withholding 

Agent’s GIIN

19 Required, if Withholding Agent has obtained a GIIN, if 

unused enter blanks.

404-532 Reserved 129 Required. Enter blanks.

533-534 Withholding 

Agent’s Chapter 

3 Status Code

2 Required: Enter the withholding agent’s Chapter 3 

status code(s) from the list of Status Codes in the 

Instructions for Form 1042-S. Note: You must enter 

both a Chapter 3 and a Chapter 4 withholding agent 

status code regardless of the type of payment being 

made.

535-536 Withholding 

Agent’s Chapter 

4 Status Code

2 Required. Enter the withholding agent’s Chapter 4 

status code(s) from the list of Status Codes in the 

Instructions for Form 1042-S. 

Note: You must enter both a Chapter 3 and a Chapter 

4 withholding agent status code regardless of the type 

of payment being made.

537-809 Reserved 273 Enter blanks.

810 Amended 

Return Indicator

1 Required, for amended returns only. Enter the 

appropriate code: 

Code 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 

Agent’s Foreign 

Tax 

Identification 

Number (if any)

22 Required, if supplied. If unused enter blanks.
52

Record Name: Withholding Agent “W” Record 

833 Withholding 

Agent is a 

Partnership 

Reporting 

Withholding 

That Occurred 

in a Subsequent 

Year 

1 Enter “1” if withholding agent is a partnership that is 

reporting withholding which occurred in a subsequent 

year under regulation sections 1.1441-5. 

Otherwise enter a blank. 

Note: Beginning in processing year 2021 there is a requirement that all ‘Q’ Records must have the same 

entry in position 999 as the associated ‘W’ Record has in position 833. This requirement applies to current 

and prior year files submitted after January 1, 2021. Files that include entries where these indicators are 

not the same will be rejected.

834 QI, WFP, or 

WFT revising its 

reporting on 

Form 1042-S to 

report to a 

specific 

recipient

1 Enter “1” if a Qualified Intermediary, Withholding 

Foreign Partnership, or Withholding Foreign Trust is 

revising its reporting on Form 1042-S to report to a 

specific recipient. Otherwise enter a blank.

835-1010 Reserved 176 Enter blanks. 

1011-1018 Record 

Sequence 

Number

8 Required. Enter the number of the record as it 

appears within the file. The record sequence number 

for the “T” Record will always be “1,” since it is the first 

record on the file and there can be only one “T” 

Record in a file. Each record, thereafter, must be 

increased by one in ascending numerical sequence, 

that is, 2, 3, 4, etc. right justify numbers with leading 

zeros in the field. For example, the “T” Record 

sequence number would appear as “00000001” in the 

field, the first “W” Record would be “00000002,” the 

first “Q” Record, “00000003,” the second “Q” Record, 

“00000004,” and so on until the final record of the file, 

the “F” Record. Numeric characters only.

1019-1020 Blank or 

Carriage Return 

Line Feed

2 Enter blanks or carriage return line feed (CR/LF) 

characters.

Withholding Agent “W” Record – Record Layout

Record 

Type

Return Type 

Indicator

Pro Rata 

Basis 

Reporting

Withholding 

Agent’s EIN

Withholding 

Agent’s EIN 

Indicator

Withholding 

Agent’s 

Name 

Line-1

Withholding 

Agent’s 

Name 

Line-2

Withholding 

Agent’s 

Name 

Line-3

1 2 3 4-12 13 14-53 54-93 94-133
53

Withholding Agent “W” Record – Record Layout

Withholding 

Agent’s 

Street 

Line-1

Withholding 

Agent’s 

Street 

Line-2

Withholding 

Agent’s City

Withholding 

Agent’s 

State Code

Withholding 

Agent’s 

Province 

Code

Withholding 

Agent’s 

Country 

Code

Postal or 

ZIP Code

Tax Year

134-173 174-213 214-253 254-255 256-257 258-259 260-268 269-272

Withholding 

Agent’s 

Contact 

Name

Withholding 

Agent’s 

Department 

Title

Contact 

Telephone 

Number and 

Extension

Final Return 

Indicator

Withholding 

Indicator

Withholding 

Agent’s 

GIIN

Reserved Withholding 

Agent’s 

Chapter 3 

Status Code

273-317 318-362 363-382 383 384 385-403 404-532 533-534

Withholding 

Agent’s 

Chapter 4 

Status Code

Reserved Amended 

Return 

Indicator

Withholding 

Agent’s 

Foreign Tax 

Identificatio

n Number

Withholding 

Agent is a 

Partnership 

Reporting 

Withholding 

That 

Occurred in 

a 

Subsequent 

Year

QI, WFP, or 

WFT 

revising its 

reporting on 

Form 1042-

S to report 

to a specific 

recipient

Reserved Record 

Sequence 

Number

535-536 537-809 810 811-832 833 834 835-1010 1011-1018

Blank or 

Carriage 

Return Line 

Feed

1019-1020

Sec. 4 Recipient “Q” Record 

General Field Descriptions 

A Recipient “Q” Record contains name and address information for the Recipient of Income, Non-Qualified 

Intermediary or Flow-Through Entity, Issuer, and all data concerning the income paid and tax withheld that is 

required to be reported under U.S. law. 

• All recipient “Q” Records for a particular withholding agent must be written after the corresponding 

Withholding Agent “W” Record, followed by a Reconciliation “C” Record, and before another “W” 

Record for another withholding agent begins. Each Recipient “Q” Record is treated as if it were a 

separate Form 1042-S. 

• The “Q” Record is restricted to one type of income. 

• All records must be a fixed length of 1020 positions. 
54

• Report income, tax withheld, and amounts repaid in whole dollars only, rounding to the nearest 

dollar (don’t enter cents). For example, report $600.25 as 000000000600. Round up or down as 

appropriate. To round off amounts to the nearest whole dollar, drop amounts under 50 cents and 

increase amounts of 50 to 99 cents to the next whole dollar. If there are two or more amounts to add 

together, figure the amount to be reported by including cents when adding and only round off the 

total figure to be reported. Don’t enter cents. Money amount fields not used must contain zeros. 

• Don’t use punctuation in the name and address fields. 

• For all fields marked “Required,” the transmitter must provide the information described under 

General Field Description. For those fields not marked “Required,” a transmitter must allow for the 

field but may be instructed to enter blanks or zeros in the indicated field positions and for the 

indicated length.

Under certain circumstances, it may be necessary to submit more than one “Q” Record for the same 

recipient. Failure to provide multiple Recipient “Q” Records, when necessary, may generate math 

computation errors that may result in penalties being assessed. 

For circumstances in which more than one Recipient “Q” Record would be required: 

• Different types of income. For example, Recipient X derived income from Capital Gains (Income 

Code 09) and Industrial Royalties (Income Code 10). A separate “Q” Record must be reported for 

each Income Code. Each “Q” Record must reflect the Gross Income Paid and any U.S. Federal Tax

withheld by the withholding agent(s) pertaining to that Income Code.

• Change in Country Code during the year. For example, the withholding agent received notification by 

Form W-8BEN that the recipient’s country of residence for tax purposes changed from country X to 

country Y. A separate “Q” Record must be reported for each Country Code providing Gross Income 

Paid, Tax Rate, any U.S. Federal Tax Withheld by the withholding agent(s), and Exemption Code, if 

any. The amounts reported must be based on each country.

• Change in a country’s tax treaty rate during the year. For example, effective April 1, country X 

changes its tax treaty rate from ten percent to twenty percent. A separate “Q” Record must be 

reported for each of the tax rates. Provide the Gross Income Paid, Tax Rate, and any U.S. Federal 

Tax Withheld by the withholding agent(s) under each tax rate.

• Need to report both Chapter 3 and Chapter 4 withholding. For example, if Recipient X derived

payments that were subject to both Chapter 3 and Chapter 4 withholding, a separate "Q" Record 

must be reported for each Chapter. Each "Q" Record must contain the Recipients name, address,

and TIN as appropriate. Both "Q" Records must reflect the portion of the Gross Income Paid and any 

U.S. Federal Tax withheld by the withholding agent(s) pertaining to the applicable Chapter.

• Account-by-account reporting by a U.S. financial institution. For payments made after January 1, 

2016, a U.S. financial institution or a U.S branch of a foreign financial institution maintaining an 

account within the U.S. is required to separately report payments of the same type of income made 

to multiple financial accounts held by the same beneficial owner. For example, if a U.S. financial

institution pays dividend income to two separate accounts that it maintains for Recipient X, a 

separate “Q” Record must be reported for the payment made to each account. 
55

Record Name: Recipient “Q” Record 

Field Positions Field Title Length General Field Description

1 Record Type 1 Required. Enter “Q”

2 Return Type 

Indicator

1 Required. Enter the one position value below to 

identify whether the record is Original or Amended. If 

submitting a replacement file, use the same indicator 

as the file being replaced (for example, if replacing an 

amended file, the indicator would be 1). This must be 

the same value as in the “W” Record. 

Values are:

0 (zero) = Original

1 = Amended

3 Pro Rata Basis 

Reporting

1 Required. Enter the one position value below to 

identify whether reporting on a Pro Rata Basis. This 

must be the same value as in the “W” Record. 

Values are:

0 (zero) = Not Pro Rata 

1 = Pro Rata Basis Reporting

4-5 Income Code 2 Required. Enter the two-position value EXACTLY as it 

appears from the income code table. The Income Code 

must accurately reflect the type of income paid. Don’t

enter blanks or 00 (zeros). Numeric characters only.

Note: Refer to the Instructions for Form 1042-S for more information.

6-17 Gross Income 12 Required. Enter amount in whole dollars only, 

rounding to the nearest dollar (don’t enter cents). The 

Gross Income amount must reflect pretax income and 

is the total income paid before any deduction of tax 

source. An income amount of zero cannot be shown. 

Only amended returns can report zero amounts. 

Note: Don’t report negative amounts in any amount 

field. Numeric characters only. Right justify information 

and fill unused positions with zeros.

18-29 Withholding 

Allowance

12 Used with Income Codes 16, 17, 18, 19, 20, and 42 

only. Enter amount in whole dollars only, rounding to 

the nearest dollar (don’t enter cents). If this field is not 

utilized enter zeros. Numeric characters only. Right 

justify the information and fill unused positions with 

zeros.

30-41 Net Income 12 Required, if a Dollar Amount is Entered in the 

Withholding Allowance Field. Enter amount in whole 

dollars only, rounding to the nearest dollar (don’t enter 

cents). If this field is not utilized, enter zeros. Numeric 

characters only. Right justify the information and fill 

unused positions with zeros.
56

Record Name: Recipient “Q” Record 

42-45 Chapter 3 Tax 

Rate

4 Required, if reporting under Chapter 3. Enter the 

correct Tax Rate applicable to the income in the gross 

income field or net income field based on Chapter 3 of 

the Internal Revenue Code or valid treaty article. The 

valid treaty rate is generally based on the recipient’s 

country of residence for tax purposes. The rate 

selected must be justified by the appropriate treaty. 

Enter the Tax Rate as a two-digit whole number and 

two-digit decimal (for example, enter 27.50% as 2750, 

15% as 1500 or 7% as 0700). Numeric characters 

only.

Note: A valid Tax Rate Table is located in the Instructions for Form 1042-S. The correct Tax Rate must be 

entered, even if withholding was at a lesser rate. If an incorrect amount of tax was withheld, report the 

amount that was withheld.

46-47 Chapter 3 

Exemption 

Code

2 Required, if reporting under Chapter 3. Read 

Carefully. 

• If the tax rate entered in field positions 42-45 is 0%, 

enter the appropriate exemption code located in 

the Instructions for Form 1042-S. 

• If the tax rate entered is greater than 0% and is not 

due to backup withholding enter “00.” 

• If the tax rate entered is due to backup withholding, 

blank fill. Don’t enter “00." 

• If not reporting under Chapter 3 you may use 

Exemption Code 12.

Note: If an amount was withheld under Chapter 4, you may also enter a Chapter 3 exemption code and 

tax rate to show the rate that would otherwise apply if the payment was exempt from withholding under 

Chapter 4. This may be done, for example, to assist the beneficial owner in pursuing a claim for refund. In 

such a case, you should enter 4 in the Chapter Indicator Field 784.

48-49 Recipient’s 

Country of 

Residence 

Code for Tax 

Purposes

2 Required. Enter the two-character Country Code for 

which the recipient is a resident for tax purposes and 

on which the tax treaty benefits are based (when 

applicable). The valid treaty rate is generally 

determined by this code. For the Country Code list see 

Foreign Country Code List for Modernized e-File. 

Note: 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 

Rate

4 Required. Enter the Chapter 4 tax rate. Only 0000 or 

3000 are permitted entries.
57

Record Name: Recipient “Q” Record 

54-55 Chapter 4 

Exemption 

Code

2 Required. If the tax rate entered in field positions 50-

53 is 30% enter 00.

If the tax rate entered in field positions 50-53 is 0% 

enter exemption code located in the Instructions for 

Form 1042-S.

56-57 Limitation on 

Benefits (LOB) 

Code

2 Enter the code that best describes the applicable LOB 

category that qualifies the taxpayer for the requested 

treaty benefits. If a LOB Code is not included on the 

recipient’s Form 1042-S, enter blanks. See the LOB 

Treaty Category table in the Instructions for Form 

1042-S. 

58-59 Reserved 2 Enter blanks.

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 

Account 

Number

20 Financial institutions reporting amounts paid to direct 

account holders with respect to an account maintained 

by institution at a U.S. office or U.S. branch, must 

report the recipient(s) account number in (field 

positions 72-91). If the amount is paid through a 

nonqualified intermediary or flow-through entity, they 

are not required to use this field. 

• Don’t enter the recipient’s U.S. or foreign TIN. 

• 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.
58

Record Name: Recipient “Q” Record 

94-133 Recipient’s 

Name Line-1

40 Required. Enter the complete name of the recipient. If 

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.

134-173 Recipient’s 

Name Line-2

40 Enter supplementary recipient name information. Use 

this line for additional names (for example, partners or 

joint owners), trade names, stage names, aliases, or 

titles. Also, use this line for “in care of”, “Attn.” or “via”. 

Refer to “Valid Characters” Section of the Record 

Format. Left justify the information and fill unused 

positions with blanks.

174-213 Recipient’s 

Name Line-3

40 See the description for Recipient’s Name Line-2.

214-253 Recipient’s 

Street Line-1

40 Required. Enter the mailing address of the recipient. 

The street address should include the number, street, 

apartment, or suite number (use a PO Box only if mail 

is not delivered to a street address). Abbreviate as 

needed. Valid characters are alpha, numeric, blank, 

ampersand (&), hyphen (-), comma (,), apostrophe (’), 

forward slash (/), pound (#), period (.), and the percent 

(%). The percent [% (used as “in care of”)] is valid in 

the first position only. Left justify the information and fill 

unused positions with blanks.

Note: Recipient’s address is not required if Recipient’s Chapter 3 status code is “21” or Chapter 4 status 

code is “29 (i.e., Unknown Recipient).

254-293 Recipient’s 

Street Line-2

40 Enter supplementary recipient street address 

information. If a PO Box is used in addition to a street 

address, enter it here. Left justify the information and fill 

unused positions with blanks.
59

Record Name: Recipient “Q” Record 

294-333 Recipient’s City 40 Required. Enter the city, town, or other locality name. 

Enter APO or FPO if applicable. Don’t enter a foreign 

postal code in the city field. Left justify the information 

and fill unused positions with blanks.

334-335 Recipient’s 

State

2 Required, if U.S. address. Enter the two-character 

State Code abbreviation. If no U.S. state, territory, or 

APO/FPO identifier is applicable, enter blanks. Don’t

use any of the two-character Country Codes in the 

State Code Field.

Note: If the recipient has a U.S. address, leave the Province Code in positions 336-337 and Country Code 

in positions 338-339 blank.

336-337 Recipient’s 

Province Code

2 Required, if the Recipient Country Code in 

positions 338-339 is “CA.” Enter the two-alpha 

character Province Code as shown in Part A. Sec. 12, 

Province Codes table. If the foreign country is other 

than Canada, enter blanks. 

Don’t spell out the Province Name.

338-339 Recipient’s 

Country Code

2 Required, if the recipient has a foreign address. 

Enter the two-character Country Code abbreviation. 

See Foreign Country Code List for Modernized e-File

for appropriate codes.

Note: Blank fill if the country is unknown only if the payment is to an unknown recipient.

340-348 Postal or ZIP 

Code

9 Required. Enter up to nine numeric characters for all 

U.S. addresses (including territories, possessions, and 

APO/FPO). For foreign addresses enter the 

alphanumeric foreign postal code, if applicable. Left 

justify the information and fill unused positions with 

blanks.

349-357 Recipient’s 

U.S. TIN

9 Enter the recipient’s nine-digit U.S. Taxpayer 

Identification Number (TIN). If a TIN is not required 

under regulations, or is required but has not been 

provided by the recipient, enter blanks. Numeric 

characters only. Don’t enter hyphens, alphas, or TINs 

consisting of all the same digits. The recipient’s TIN 

must not be truncated. 

See the Instructions for Form 1042-S. 

358 Reserved 1 Enter blanks.

359-370 U.S. Federal 

Tax Withheld

12 Required. Enter the amount in whole dollars only, 

rounding to the nearest dollar (don’t enter cents). Right 

justify the information and fill unused positions with 

zeros. If there was no withholding, enter all zeros. 

Numeric characters only.
60

Record Name: Recipient “Q” Record 

371-382 Withholding By 

Other Agents

12 Required. For withholding agents reporting information 

that has already been subject to withholding by another 

withholding agent, enter the amount withheld by the 

other withholding agent in whole dollars only, 

rounding to the nearest dollar (don’t enter cents). Right 

justify the information and fill unused positions with 

zeros. If there was no withholding, enter all zeros. 

Numeric characters only.

Note: If claiming a credit on Form 1042 (line 67) because of withholding by other agents, attach a copy of 

the Form 1042-S to Form 1042 to support the credit. For additional guidance, please review the 

Instructions for Form 1042-S and Instructions for Form 1042. If you report amounts withheld by other 

withholding agents, you must report the name of the other withholding agent in the applicable fields for the 

Primary Withholding Agent (see “Q” Record positions 895 through 983.)

383-394 Total 

Withholding 

Credit

12 Required. Total Withholding Credit, Q record (383-

394) should equal the total reported as U.S. Federal 

Tax Withheld by you, Q record (359-370) plus 

Withholding By Other Agents, Q record (371-382) less 

Amount Repaid, Q record (60-71) to recipients 

pursuant to adjustment procedures. Enter the amount 

in whole dollars only, rounding to the nearest dollar 

(don’t enter cents). If there was no withholding, enter all 

zeros. Right justify the information and fill unused 

positions with zeros. Numeric characters only.

395-400 Reserved 6 Enter blanks.

401-440 NQI FLWTHR/Name 

Line-1

40 Enter the complete name of the NQI/FLW-THR Entity. 

It is very important that the complete name of the 

NQI/FLW-THR entity be entered. Abbreviate as 

needed. Refer to “Valid Characters” Section of the 

Record Format. Left justify the information and fill 

unused positions with blanks.

Note: All NQI/FLW-THR fields are required if the NQI/FLW-THR entity is involved in the payment 

structure, except for the NQI/FLW-THR TIN.

441-480 NQI FLW-THR 

Name Line-2

40 Enter supplementary information. Use this line for 

additional names (for example, partners or joint 

owners), trade names, stage names, aliases, or titles. 

Also, use this line for “in care of”, “Attn.” or “via”. 

Abbreviate as needed. Refer to “Valid Characters” in 

the Record Format.

481-520 NQI FLW-THR 

Name Line-3

40 See the description for NQI/FLW-THR Name Line-2.

521-522 Reserved 2 Enter blanks.
61

Record Name: Recipient “Q” Record 

523-562 NQI FLW-THR 

Street Line-1

40 Enter the mailing address of the NQI/FLW.THR entity. 

The street address should include the number, street, 

apartment, or suite number (use a PO Box only if mail 

is not delivered to a street address). Left justify the 

information and fill unused positions with blanks.

563-602 NQI FLW-THR 

Street Line-2

40 Enter supplementary NQI/FLW-THR entity street 

address information; otherwise, enter blanks.

603-642 NQI FLW-THR 

City

40 Enter the city, town, or other locality name. Left justify 

the information and fill unused positions with blanks.

643-644 NQI FLW-THR 

State Code

2 Enter the two-alpha character state code (see Part A. 

Sec. 12, State Abbreviation Codes). If a state code or 

APO/FPO is not applicable, enter blanks.

645-646 NQI FLW-THR 

Province Code

2 Enter the two-alpha character Province Code 

abbreviation, if applicable. See “T” Record positions 

117-118.

647-648 NQI FLW-THR 

Country Code 

2 Enter the two-character Country Code abbreviation, 

where the NQI/FLW-THR is located. If the NQI/FLWTHR has a U.S. address, enter blanks.

649-657 NQI FLW-THR 

Postal Code or 

ZIP Code 

9 Enter the alphanumeric foreign postal code or U.S. ZIP 

Code for all U.S. addresses including territories, 

possessions, and APO/FPO. Numeric characters only. 

Left justify the information and fill unused positions with 

blanks.

658-666 NQI FLW-THR 

U.S. TIN

9 Enter the NQI FLW-THR nine-digit U.S. Taxpayer 

Identification Number (TIN), if any. Don’t enter 

hyphens, alphas, or TINs consisting of all the same 

digits. Blank fill this field if a TIN is not provided. 

Numeric characters only.

667-706 Payer’s Name 40 Enter the name of the payer of Income if different from 

the withholding agent. If the withholding agent and 

issuer are the same, enter blanks. Left justify the 

information and fill unused positions with blanks.

Note: If withholding agent is a nominee with respect to 

a Publicly Traded Partnership (PTP) distribution subject 

to withholding under section 1446(a), the PTP 

information must be included in the Payer's information 

fields. See the Instructions for Form 1042-S for when 

this number is required.
62

Record Name: Recipient “Q” Record 

707-715 Payer’s U.S. 

TIN

9 Enter the Issuer’s U.S. Taxpayer Identification Number 

if there is an entry in the Payer’s Name Field; 

otherwise, enter blanks. 

Don’t enter hyphens, alphas, or TINs consisting of all 

the same digits. Numeric characters only.

716-727 State Income 

Tax Withheld

12 Amount must be entered in whole dollars only, 

rounding to the nearest dollar (don’t enter cents). If this 

field is not utilized, enter zeros. Numeric characters 

only. Right justify the information and fill unused 

positions with zeros.

Note: This amount is not included in the U.S. Federal Tax fields.

728-737 Payer’s State 

Tax Number

10 Enter the employer state I.D. number if assigned by the 

state. Left justify the information and fill unused 

positions with blanks.

738-739 Payer’s State 

Code

2 Enter the two-character State Code abbreviation. See 

Part A. Sec. 12, State Abbreviations Codes, APO/FPO 

Addresses, and Province Codes.

740-760 Special Data 

Entries

21 This field may be used for the filer’s own purposes. If 

this field is not utilized, enter blanks.

761 Reserved 1 Enter blank.

762-783 Recipient’s 

Foreign Tax 

I.D. Number

22 Enter the recipient’s identifying number. Refer to “Valid 

Characters” section of the Record Format. Left justify 

the information and fill unused positions with blanks. 

See the Instructions for Form 1042-S for when this 

number is required.

784 Chapter 

Indicator

1 Enter 3 as the Chapter 3 indicator or 4 as the Chapter 

4 indicator. Only valid entry for this field is 3 or 4.

785 Reserved 1 Enter blanks.

Note: A Chapter indicator must be present in field position 784 and must match the indicator in position 

384 in the ‘W’ record. See Box 3 of the Instructions for Form 1042-S. If you’re not reporting an amount 

withheld under either Chapter 3 or Chapter 4, enter 3.

786-787 Recipient’s 

Chapter 3 

Status Code

2 If payment is an amount subject to withholding under 

Chapter 3 enter the recipient’s status code from the 

status code list, otherwise enter blanks. See the 

Instructions for Form 1042-S for the appropriate codes.

Note: If Chapter 3 Status code “21” is used, the Recipient’s Name Line-1 must be “UNKNOWN 

RECIPIENT” and the Recipient’s Name Lines 2 and 3 must be BLANK. The tax rate must be 30%.

788-789 Recipient’s 

Chapter 4 

Status Code

2 If payment is a withholdable payment under Chapter 4 

enter the recipient’s status code from the status code 

list, otherwise enter blanks. See the Instructions for 

Form 1042-S for the appropriate codes.
63

Record Name: Recipient “Q” Record 

Note: If Chapter 4 Status code “29” is used, the Recipient’s Name Line-1 must be “UNKNOWN 

RECIPIENT” and the Recipient’s Name Lines 2 and 3 must be BLANK. The tax rate must be 30%.

790 Tax Not 

Deposited With 

IRS Pursuant 

To Escrow 

Procedure 

Indicator

1 Enter 1 if you followed the escrow procedure under 

regulation sections 1.1471-2(a)(5)(ii) or 1.1441-3(d). 

Otherwise enter a blank.

Note: If tax is withheld and deposited under Chapter 3 or Chapter 4, the Tax Not Deposited With IRS 

Pursuant to Escrow Procedure Indicator must be BLANK.

791-809 Recipient’s 

GIIN

19 Enter the recipient’s GIIN if provided. If not applicable, 

enter blanks.

810 Amended 

Return 

Indicator

1 Required, for amended returns only. Enter the 

appropriate code: 

Code Definition

G A one-step transaction amended return or 

the first of a two-step transaction 

amended return

C The second transaction of a two-step 

transaction amended return

Blank If this is not a return being submitted to 

amend information already processed by 

the IRS

Note: Amended C and G coded records must be reported using separate Withholding Agent “W” Records. 

Refer to Part A. Sec. 10, Amended Information Returns, for specific instructions on how to file amended 

returns. Non-coded records cannot be submitted in Amended files. If you’re filing an amended return, you 

must complete the field for the Amendment Number (“Q” Record position 998).

811-818 Recipient’s 

Date of Birth

8 Enter using YYYYMMDD format. If not applicable, 

enter blanks. See Instructions for Form 1042-S for 

when a date of birth is required.

819-830 Tax Paid by 

Withholding 

Agent

12 Tax paid by withholding agent but not withheld from 

payment to recipient. 

The amount is not included in total tax withheld field. If 

not applicable, enter zeros.

831-849 Intermediary or 

FTE GIIN

19 Enter Intermediary or Flow-Through Entity (FTE) GIIN if 

provided. If not applicable, enter blanks.

850-851 Intermediary’s 

or FTE’s 

Chapter 3 

Status Code

2 If payment is an amount subject to withholding under 

Chapter 3 enter the Intermediary’s or FTE status code 

from the status code list, otherwise enter blanks.
64

Record Name: Recipient “Q” Record 

852-853 Intermediary’s 

or FTE’s 

Chapter 4 

Status Code

2 If payment is a withholdable payment under Chapter 4 

enter the Intermediary’s or FTE status code from the 

status code list, otherwise enter blanks.

854-875 Intermediary’s 

or FTE’s 

Foreign Tax ID 

Number

22 Enter Intermediary’s or FTE’s Foreign Tax ID Number if 

provided. If not applicable, enter blanks.

876-894 Payer’s GIIN 19 Enter the Payer’s GIIN if provided. Otherwise enter 

blanks.

895-934 Primary 

Withholding 

Agent’s Name 

Line -One

40 Required, if reporting an amount in field positions 

371-382. Enter the Primary Withholding Agent’s name 

if different from the Withholding Agent’s name.

935-974 Primary 

Withholding 

Agent’s Name 

Line -Two

40 Enter the Primary Withholding Agent’s supplementary 

information.

975-983 Primary 

Withholding 

Agent’s EIN

9 Required, if reporting an amount in field positions 

371-382. Enter the Primary Withholding Agent’s EIN.

984-985 Payer's 

Chapter 3 

Status Code

2 If a transfer agent or paying agent acts as the 

withholding agent for a Payer, and the agent is filing 

Form 1042 in its own name), it should enter the 

applicable Chapter 3 Status code of such Payer. 

Otherwise, enter blanks. See Instructions for Form 

1042-S for more information.

986-987 Payer’s 

Chapter 4 

Status Code

2 If a transfer agent or paying agent acts as the 

withholding agent for a Payer (and the agent is filing 

Form 1042 in its own name), it should enter the 

applicable Chapter 4 Status code of such Payer. 

Otherwise, enter blanks. See Instructions for Form 

1042-S for more information.

988-997 Unique Form 

Identifier

10 Required. Enter a 10-digit unique form identifier. See 

the Instructions for Form 1042-S for requirements and 

guidance.
65

Record Name: Recipient “Q” Record 

998 Amendment 

Number

1 Required. If this is an amended Form 1042-S, you 

must enter the amendment number (use “1” for the first 

amendment and increase sequentially for each 

subsequent amendment). 

Required. If this is an original Form 1042-S, you must 

enter a blank. Any amended form must have the same 

unique form identifier as the original form that is being 

amended. 

See the Instructions for Form 1042-S for requirements 

and guidance.

999 Withholding 

Occurred in a 

Subsequent 

Year With 

Respect to a 

Partnership 

Interest 

Indicator

1 Enter “1” if withholding agent is a partnership that 

received an amount subject to withholding during the 

calendar year (preceding year) and is withholding on 

the amount includible in a foreign partner’s distributive 

share in the subsequent year. A partnership should 

only make an entry in this field if it designated the 

deposit as attributable to the preceding year. See the 

Instructions for Form 1042-S for requirements and 

guidance. Otherwise enter a blank.

1000-1010 Reserved 11 Enter blanks.

1011-1018 Record 

Sequence 

Number

8 Required. Enter the number of the record as it appears 

within the file. The record sequence number for the “T” 

Record will always be “1,” since it is the first record on 

the file and there can only be one “T” Record in a file. 

Each record, thereafter, must be increased by one in 

ascending numerical sequence, that is, 2, 3, 4, etc. 

Right justify numbers with leading zeros in the field. For 

example, the “T” Record sequence number would 

appear as “00000001” in the field, the first “W” Record 

would be “00000002,” the first “Q” Record, “00000003,” 

the second “Q” Record, “00000004,” and so on until the 

final record of the file, the “F” Record. Numeric 

characters only.

1019-1020 Blank or 

Carriage 

Return Line 

Feed

2 Enter blanks or carriage return line feed (CR/LF) 

characters.
66

Recipient “Q” Record – Record Layout

Record Type Return Type 

Indicator

Pro Rata 

Basis 

Reporting

Income Code Gross 

Income

Withholding 

Allowance

Net Income

1 2 3 4-5 6-17 18-29 30-41

Chapter 3 Tax 

Rate

Chapter 3 

Exemption 

Code

Recipient’s 

Country of 

Residence 

Code for Tax 

Purposes

Chapter 4 

Tax Rate

Chapter 4 

Exemption 

Code

Limitation 

on Benefits 

(LOB) Code

Reserved

42-45 46-47 48-49 50-53 54-55 56-57 58-59

Amount 

Repaid

Recipient 

Account 

Number

Reserved Recipient’s 

Name Line-1

Recipient’s 

Name Line-2

Recipient’s 

Name 

Line-3

Recipient’s 

Street Line-1

60-71 72-91 92-93 94-133 134-173 174-213 214-253

Recipient’s 

Street Line-2

Recipient’s 

City

Recipient’s 

State

Recipient’s 

Province 

Code

Recipient’s 

Country 

Code

Postal or 

ZIP Code

Recipient’s 

U.S. TIN

254-293 294-333 334-335 336-337 338-339 340-348 349-357

Reserved U.S. Federal 

Tax Withheld

Withholding 

By Other 

Agents

Total 

Withholding 

Credit

Reserved NQI/FLWTHR Name 

Line-1

NQI/FLW-THR 

Name Line-2

358 359-370 371-382 383-394 395-400 401-440 441-480

NQI /FLWTHR Name 

Line-3

Reserved NQI/ FLWTHR Street 

Line-1

NQI /FLWTHR Street 

Line-2

NQI /FLWTHR CityNQI /FLWTHR State 

Code

NQI/ FLW-THR 

Province 

Code

481-520 521-522 523-562 563-602 603-642 643-644 645-646

NQI/ FLWTHR Country 

Code

NQI/ FLWTHR Postal 

Code or ZIP 

Code

NQI/ FLWTHR U.S. TINPayer’s 

Name

Payer’s U.S. 

TIN

State 

Income Tax 

Withheld

Payer’s State 

Tax Number

647-648 649-657 658-666 667-706 707-715 716-727 728-737

Payer’s State 

Code

Special Data 

Entries

Reserved Recipient’s 

Foreign Tax 

I.D. Number

Chapter 

Indicator

Reserved Recipient’s 

Chapter 3 

Status Code

738-739 740-760 761 762-783 784 785 786-787
67

Recipient “Q” Record – Record Layout

Recipient’s 

Chapter 4 

Status Code

Tax Not 

Deposited 

With IRS 

Pursuant To 

Escrow 

Procedure 

Indicator

Recipient’s 

GIIN

Amended 

Return 

Indicator

Recipient’s 

Date of Birth

Tax Paid by 

Withholding 

Agent

Intermediary 

or FTE GIIN

788-789 790 791-809 810 811-818 819-830 831-849

Intermediary’s 

or FTE’s 

Chapter 3 

Status Code

Intermediary’s 

or FTE’s 

Chapter 4 

Status Code

Intermediary’s 

or FTE’s 

Foreign Tax 

ID Number

Payer’s GIIN Primary 

Withholding 

Agents Name 

Line-One

Primary 

Withholding 

Agents 

Name LineTwo

Primary 

Withholding 

Agent’s EIN

850-851 852-853 854-875 876-894 895-934 935-974 975-983

Payer's 

Chapter 3 

Status Code

Payer’s 

Chapter 4 

Status Code

Unique Form 

Identifier

Amendment 

Number

Withholding 

Occurred in 

a 

Subsequent 

Year With 

Respect to a 

Partnership 

Interest 

Indicator

Reserved Record 

Sequence 

Number

984-985 986-987 988-997 998 999 1000-1010 1011-1018

Blank or 

Carriage 

Return Line 

Feed

1019-1020
68

Sec. 5 Reconciliation “C” Record 

General Field Descriptions 

The Reconciliation “C” Record is a summary of the number of “Q” Records for each withholding agent, Gross 

Amount Paid, and Total Withholding Credit.

Reconciliation “C” Record will be written after the last “Q” Record filed for a given withholding agent.

All alpha characters entered in the “C” Record must be upper case.

For each “W” Record and group of “Q” Records on the file, there must be a corresponding “C” Record. 

All records must be a fixed length of 1020 positions and all positions listed are required.

Record Name: Reconciliation “C” Record 

Field Positions Field Title Length General Field Description

1 Record Type 1 Required. Enter “C.” 

2-9 Total “Q” Records 8 Required. Enter the total number of “Q” Records for 

this withholding agent. Don’t enter all zeros. For 

example, 53 “Q” Records are entered as 00000053. 

Right justify the information and fill unused positions 

with zeros. 

10-15 Blank 6 Enter blanks. 

16-30 Total Gross 

Amount Paid 

15 Required. Amount must be entered in whole 

dollars only, rounding to the nearest dollar (don’t

enter cents). An income amount other than zero 

must be shown. Numeric characters only. Right 

justify the information and fill unused positions with 

zeros. 

31-45 Total Withholding 

Credit 

15 Required. Enter the total aggregate amount of tax 

withheld by you and any other withholding agent in 

whole dollars only, rounding to the nearest dollar 

(don’t enter cents). This is the aggregate total 

amount reported in field positions 383 – 394 of the 

“Q” Records. Numeric characters only. Right justify 

the information and fill unused positions with zeros. 

46-1010 Reserved 965 Enter blanks. 
69

Record Name: Reconciliation “C” Record 

1011-1018 Record Sequence 

Number 

8 Required. Enter the number of the record as it 

appears within the file. The record sequence number 

for the “T” Record will always be “1,” since it is the 

first record on the file and there can only be one “T” 

Record in a file. Each record, thereafter, must be 

increased by one in ascending numerical sequence, 

that is, 2, 3, 4, etc. Right justify numbers with leading 

zeros in the field. For example, the “T” Record 

sequence number would appear as “00000001” in 

the field, the first “W” Record would be “00000002,” 

the first “Q” Record, “00000003,” the second “Q” 

Record, “00000004,” and so on until the final record 

of the file, the “F” Record. Numeric characters only. 

1019-1020 Blank or Carriage 

Return Line Feed 

2 Enter blanks or carriage return line feed (CR/LF) 

characters. 

Reconciliation “C” Record – Record Layout 

Record Type Total “Q” 

Records

Blank Total 

Gross 

Amount 

Paid

Total 

Withholding 

Credit

Reserved Record 

Sequence 

Number

1 2-9 10-15 16-30 31-45 46-1010 1011-1018

Blank or 

Carriage 

Return Line 

Feed

1019-1020
70

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 

Count 3

Required. Enter the total number of withholding 

agents on this file. This count must be the same as 

the total number of “W” Records. Right justify the 

information and fill unused positions with zeros. 

5-1010 Reserved 1006 Enter blanks. 

1011-1018 Record Sequence 

Number 

8

Required. Enter the number of the record as it 

appears within the file. The record sequence number 

for the “T” Record will always be “1,” since it is the 

first record on the file and there can only be one “T” 

Record in a file. Each record, thereafter, must be 

increased by one in ascending numerical sequence, 

that is, 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 

Return Line Feed 2 Enter blanks or carriage return line feed (CR/LF) characters. 

End of Transmission “F” Record – Record Layout 

Record Type Withholding 

Agent Count

Reserved Record Sequence 

Number

Blank or Carriage 

Return Line Feed

1 2-4 5-1010 1011-1018 1019-1020
Publication 1187 (Rev. 8-2024) Catalog Number 47024M Department of the Treasury Internal Revenue Service www.irs.gov

Part D

Extension of Time
72

INTENTIONALLY LEFT BLANK
73

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 

Note: A Transmitter Control 

Code (TCC) is required. Refer to 

Part B. Sec. 1, Information 

Returns (IR) Application for 

Transmitter Control Code (TCC). 

A request for an extension of 

time to file information returns 

may be filed electronically by 

transmitting an electronic 

extension file. Files must be 

formatted based on the 

Extension of Time Record 

Layout. Scanned or PDF 

documents will not be accepted. 

Note: This option cannot be used 

to request non-automatic 

extensions for Form W-2 or Form 

1099-NEC, and additional 30-day 

extensions. Refer to Form 8809

Instructions. 

Transmitters requesting an 

extension of time via an 

electronic file will receive the file 

status results online. 

Online submission of Extension 

of Time to File Information 

Returns 

Fill-in Form 8809 may be 

completed online via the FIRE 

Production System at 

https://fire.irs.gov/.

From the Main Menu, click 

“Extension of Time Request” and 

then click “Fill-in Extension 

Form.” To complete the 

submission, enter your valid 10-

digit PIN. Refer to Part B. Sec. 2, 

Connecting to FIRE System.

Note: This option cannot be used 

to request non-automatic 

extensions for Form W-2 or Form 

1099-NEC, and additional 30-day 

extensions. Refer to Form 8809 

Instructions. 

Forms 8809 completed online 

receive an instant 

acknowledgement on screen if 

forms are completed properly 

and timely. 
74

Method How To Notification 

Paper submissions of Form 

8809, Application for Extension of 

Time to File Information Returns

Form 8809 current year revision 

can be obtained on 

www.irs.gov/forms-pubs. 

• Extension requests 

submitted on an obsolete 

Form 8809 will not be 

accepted. 

• Mailing Address: Department 

of the Treasury Internal 

Revenue Service Ogden, UT 

84201-0209 

• Faxing is no longer an 

option.

Approval letters will not be issued 

for automatic and additional 30-

day extension requests and nonautomatic extension requests.

Issuer/filer will receive incomplete 

or denial letters when applicable.

Electronic file processing results will be sent via email if a valid email address was provided on the “Verify 

Your Filing Information” screen. If you’re using email filtering software, configure software to accept email 

from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses.

If the request for an extension of time to file an information return is received beyond the due date of the 

information return, the request will be denied. For more information on extension requests and requesting an 

additional extension of time, see Form 8809, Application for Extension of Time to File Information Returns. 

For information on Additional Extension of Time and Extension of Time for Recipient Copies of Information 

Returns, see Part M. of the General Instructions for Certain Information Returns. 

.02 Extension of Time Record Layout

To create the file to be used to submit extensions of time via electronic file transmission method, the 

transmitter must: 

• Have an active Transmitter Control Code (TCC).

• Have a FIRE account (User ID, Password, PIN, and secret phrase).

• Submit files containing only one TCC.

Note: Don’t electronically transmit tax year 2024 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.
75

Record Layout for Extension of Time 

Field Positions Field Title Length General Field Description

1-5 Transmitter Control 

Code

5 Required. Enter the five-character alphanumeric 

Transmitter Control Code (TCC) issued by the 

IRS. Only one TCC per file is acceptable.

Note: Positions 6 through 187 should contain information about the Withholding Agent for whom the 

extension of time to file is being requested. Don’t enter transmitter information in these fields.

6-14 Withholding Agent 

TIN

9 Required. Enter the valid nine-digit EIN/SSN 

assigned to the withholding agent. Don’t enter 

blanks, hyphens, or alpha characters. All zeros, 

ones, twos, etc., will have the effect of an 

incorrect TIN. 

For foreign entities that are not required to have a 

TIN, this field may be blank; however, the Foreign 

Entity Indicator, position 187, must be set to “X.” 

Don’t enter blanks, hyphens, alphas, or TINs 

consisting of all the same digits. Numeric 

characters only.

15-54 Withholding Agent 

Name

40 Required. Enter the name of the withholding 

agent whose TIN appears in positions 6-14. Left 

justify the information and fill unused positions 

with blanks.

55-94 Second Withholding 

Agent Name

40 Required. If additional space is needed, this field 

may be used to continue name line information. 

Example: c/o First National Bank; otherwise, enter 

blanks. Left justify information and fill unused 

positions with blanks.

95-134 Withholding Agent 

Address

40 Required. Enter the withholding agent’s address. 

The street address should include the number, 

street, apartment, suite number, or PO Box if mail 

is not delivered to a street address. Left justify 

information and fill unused positions with blanks.

135-174 Withholding Agent 

City

40 Required. Enter the withholding agent’s city, 

town, or other locality name. Left justify 

information and fill unused positions with blanks.

175-176 Withholding Agent 

State

2 Required. Enter the withholding agent’s valid U.S. 

Postal Service state abbreviation.

177-185 Withholding Agent 

ZIP Code

9 Required. Enter the withholding agent’s ZIP 

Code. If using a five-digit ZIP Code, left justify 

information and fill unused positions with blanks. 

Numeric characters only.
76

Record Layout for Extension of Time 

186 Document Indicator 

(See Note)

1 Required. From the table below, enter the 

appropriate document code that indicates the form 

for which an extension of time is being requested. 

Code Document 

2 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 

Indicator

1 Enter “X” if the withholding agent is a foreign 

entity.

188-198 Reserved 11 Enter blanks.

199-200 Reserved 2 Enter blanks or carriage return/line feed (CR/LF) 

characters.

Extension of Time Record – Record Layout 

Transmitter 

Control Code

Withholding 

Agent TIN

Withholding 

Agent Name

Second 

Withholding 

Agent Name

Withholding 

Agent 

Address

Withholding 

Agent City

1-5 6-14 15-54 55-94 95-134 135-174

Withholding 

Agent State

Withholding 

Agent Zip 

Code

Document 

Indicator

Foreign Entity 

Indicator

Reserved Reserved or 

CR/LF

175-176 177-185 186 187 188-198 199-200
77

Part E

Exhibits
78

INTENTIONALLY LEFT BLANK
79

Exhibit 1 Publication 1187 Tax Year 2024 Revision Updates 

Date Locations Updates
80

INTENTIONALLY LEFT BLANK