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Instructions for Form 1042-S (2004)
Foreign Person's U.S. Source Income Subject to Withholding
Section references are to the Internal Revenue Code unless otherwise noted.
2004
Table of Contents
General Instructions
Changes To Note
Purpose of Form
Who Must File
Where, When, and How To File
Electronic/Magnetic Media Reporting
Additional Information
Record Retention
Substitute Forms
Deposit Requirements
Definitions
Amounts Subject to Reporting on Form 1042-S
Amounts That Are Not Subject to Reporting on Form 1042-S
Example.
Withholding on Dispositions of U.S. Real Property Interests by Publicly Traded Trusts and Real Estate Investment Trusts (REITs)
Publicly Traded Partnerships (Section 1446 Withholding Tax)
Payments by U.S. Withholding Agents
Payments to Recipients
Payments Made to Persons Who Are Not Recipients
Amounts Paid by Qualified Intermediaries
Amounts Paid to Private Arrangement Intermediaries
Amounts Paid to Certain Related Partnerships and Trusts
Recipient-by-Recipient Reporting
Amounts Paid by Withholding Foreign Partnerships and Trusts
Amounts Paid by Nonqualified Intermediaries and Flow-Through Entities
Example 1.
Example 2.
Example 3.
Multiple Withholding Agent Rule
Penalties
Avoid Common Errors
Specific Instructions for Withholding Agents
Rounding Off to Whole Dollars
VOID and CORRECTED Boxes at Top of Form
PRO-RATA BASIS REPORTING Box
Box 1, Income Code
Box 2, Gross Income
Box 3, Withholding Allowances
Box 4, Net Income
Box 5, Tax Rate
Box 6, Exemption Code
Box 7, U.S. Federal Tax Withheld
Box 8, Amount Repaid to Recipient
Box 9, Withholding Agent's Employer Identification Number (EIN)
Box 10, Withholding Agent's Name and Address
Box 11, Recipient's Account Number
Box 12, Recipient Code
Box 13, Recipient's Name and Address
Box 14, Recipient's U.S. Taxpayer Identification Number (TIN)
Box 15, Recipient's Country of Residence for Tax Purposes
Box 16, Recipient's Country Code
Boxes 17 Through 20, Nonqualified Intermediary's (NQI's)/Flow-Through Entity's Name, Country Code, Address, and TIN
Box 21, Payer's Name and Taxpayer Identification Number (TIN)
Boxes 22 Through 24, State Income Tax Withheld and Related Information
Correcting Paper Forms 1042-S
Step-by-Step Instructions
Instructions for Form 1042-S - Notices
Privacy Act and Paperwork Reduction Act Notice.
Instructions for Form 1042-S - Additional Material
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