Box 15, Recipient's Country of Residence for Tax Purposes
Enter the unabbreviated name of the recipient's country of residence for tax purposes.
Box 16, Recipient's Country Code
You must enter the code (from the list that begins on page 15) for the country of which the recipient claims residency under that country's tax
laws. Enter OC (other country) only when the country of residence does not appear on the list or the payment is made to an
international organization (e.g., the United Nations). Enter UC (unknown country) only if the payment is to an unknown recipient. If
you are making a payment to a QI or if you are a QI and are making a payment to a QI withholding rate pool, enter the country code of the QI.
Note:
If exemption code 04 appears in box 6 or if a reduced rate of withholding based on a treaty is entered in box 5, the country code entered in box 16
must be a country with which the United States has entered into an income tax treaty.
Boxes 17 Through 20, Nonqualified Intermediary's (NQI's)/Flow-Through Entity's Name, Country Code, Address, and TIN
If you are reporting amounts paid to a recipient whose withholding certificates or other documentation has been submitted to you with a Form W-8IMY
provided by an NQI or flow-through entity, you must include the name, address, and TIN, if any, of the NQI or flow-through entity with whose Form
W-8IMY the recipient's Form W-8 or other documentation is associated.
Note:
An NQI or flow-through entity will leave these boxes blank unless it is making the payment to an NQI or flow-through entity.
For box 18, you must enter the country code from the list that begins on page 15 for the country where the NQI or flow-through entity is located.
Box 21, Payer's Name and Taxpayer Identification Number (TIN)
See the definition of a payer on page 3. Include the payer's name and TIN if different from that in boxes 9 and 10.
Boxes 22 Through 24, State Income Tax Withheld and Related Information
Include in these boxes information relating to any state income tax withheld.
Correcting Paper Forms 1042-S
If you filed a Form 1042-S with the IRS and later discover you made an error on it, you must correct it as soon as possible. To correct a
previously filed Form 1042-S, you will need to file two Forms 1042-S. See the Step-by-Step Instructions on this page.
To determine whether you are required to submit corrections on magnetic media, see Magnetic Media/Electronic Reporting on page 1 and in
Pub. 1187.
Note:
If you fail to correct Form(s) 1042-S, you may be subject to a penalty. See Penalties on page 11.
If any information you correct on Form(s) 1042-S changes the information you previously reported on Form 1042, you must also correct the Form 1042
by filing an amended return. To do this, see the Form 1042 instructions.
VOID box.
Enter an X in the VOID box of a Form 1042-S that shows the same information, including errors, as the form you previously filed with the
IRS. This will identify the Form 1042-S you want the IRS to disregard. An X in the VOID box will not correct a previously filed Form 1042-S.
See Step-by-Step Instructions below.
CORRECTED box.
Enter an X in the CORRECTED box of Copy A only if you are correcting a Form 1042-S you previously filed with the IRS. Enter an X in
the CORRECTED box you give to the recipient only if you are correcting a Form 1042-S previously furnished to the recipient. You must provide
statements to recipients showing the corrections as soon as possible.
Step-by-Step Instructions
To correct a previously filed Form 1042-S, prepare two Forms 1042-S following the steps below.
Step 1.
To identify the Form 1042-S you want the IRS to disregard, enter an X in the VOID box at the top of Copy A of the original Form 1042-S that
you filed or do the following:
- Prepare a Form 1042-S,
- Enter all the information exactly as it appeared on the original Form 1042-S, and
- Enter an X in the VOID box at the top of the form.
Step 2.
To correct Form 1042-S:
- Prepare a new Form 1042-S.
- Enter all the correct information on the form, including the recipient name and address, money amounts, and codes.
- Enter an X in the CORRECTED box at the top of the form.
Step 3.
To file the VOID and CORRECTED Forms 1042-S, see the Form 1042 instructions.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Sections 1441, 1442, and 1446 require
withholding agents to report and pay over to the IRS taxes withheld from certain U.S. source income of foreign persons. Form 1042-S is used to report
the amount of income and withholding to the payee. Form 1042 is used to report the amount of withholding that must be paid over to the IRS. Section
6109 requires you to provide your employer identification number. Routine uses of this information include giving it to the Department of Justice for
civil and criminal litigation, and cities, states, and the District of Columbia for use in administering their tax laws. We may give the information
to foreign countries pursuant to tax treaties. We may also disclose this information to Federal, state, or local agencies that investigate or respond
to acts or threats of terrorism or participate in intelligence or counterintelligence activities concerning terrorism. If you fail to provide this
information in a timely manner, you may be liable for penalties and interest.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 25 minutes.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from
you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the form to
this address. Instead, see Where, When, and How To File on page 1.
Country Codes
| Select the appropriate code
from the following list and enter it in box 16 (country
code of recipient). Also use the following codes to complete
box 18 (country code of NQI), if applicable. See the instructions
for box 16 (and box 18, if applicable) on page 14 before
selecting a country code. Note: Countries
italicized are those with which the United States had
entered into an income tax treaty at the time these instructions
were printed. |
| Country |
Code |
| Abu Dhabi |
TC |
| Afghanistan |
AF |
| Albania |
AL |
| Algeria |
AG |
| American Samoa |
AQ |
| Andorra |
AN |
| Angola |
AO |
| Anguilla |
AV |
| Antarctica |
AY |
| Antigua and Barbuda |
AC |
| Argentina |
AR |
| Armenia 1 |
AM |
| Aruba |
AA |
| Ashmore and Cartier Islands 2
|
AT |
| Australia |
AS |
| Austria |
AU |
| Azerbaijan 1 |
AJ |
| Azores |
PO |
| Bahamas, The |
BF |
| Bahrain |
BA |
| Baker Island |
FQ |
| Balearic Islands (Mallorca, etc.) |
SP |
| Bangladesh |
BG |
| Barbados |
BB |
| Bassas da India |
BS |
| Belarus 1 |
BO |
| Belgium |
BE |
| Belize |
BH |
| Benin (Dahomey) |
BN |
| Bermuda |
BD |
| Bhutan |
BT |
| Bolivia |
BL |
| Bonaire |
NT |
| Bosnia-Herzegovina |
BK |
| Botswana |
BC |
| Bouvet Island |
BV |
| Brazil |
BR |
| British Indian Ocean Territory |
IO |
| Brunei |
BX |
| Bulgaria |
BU |
| Burkina Faso (Upper Volta) |
UV |
| Burma |
BM |
| Burundi |
BY |
| Cambodia (Kampuchea) |
CB |
| Cameroon |
CM |
| Canada |
CA |
| Canary Islands |
SP |
| Cape Verde |
CV |
| Cayman Islands |
CJ |
| Central African Republic |
CT |
| Chad |
CD |
| Chile |
CI |
| China, People's Republic of (including
Inner Mongolia, Tibet, and Manchuria) |
CH |
| Christmas Island (Indian Ocean) 2
|
KT |
| Clipperton Island |
IP |
| Cocos (Keeling) Islands 2
|
CK |
| Colombia |
CO |
| Comoros |
CN |
| Congo (Brazzaville) |
CF |
| Congo, Democratic Republic of (Zaire)
|
CG |
| Cook Islands |
CW |
| Coral Sea Islands Territory 2
|
CR |
| Corsica |
VP |
| Costa Rica |
CS |
| Cote D'Ivoire (Ivory Coast) |
IV |
| Croatia |
HR |
| Cuba |
CU |
| Curacao |
NT |
| Cyprus |
CY |
| Czech Republic |
EZ |
| Denmark |
DA |
| Djibouti |
DJ |
| Dominica |
DO |
| Dominican Republic |
DR |
| Dubai |
TC |
| Ecuador |
EC |
| Egypt |
EG |
| Eleuthera Island |
BF |
| El Salvador |
ES |
| Equatorial Guinea |
EK |
| Eritrea |
ER |
| Estonia |
EN |
| Ethiopia |
ET |
| Europa Island |
EU |
| Falkland Islands (Islas Malvinas) |
FK |
| Faroe Islands |
FO |
| Fiji |
FJ |
| Finland |
FI |
| France |
FR |
| French Guiana 3 |
FG |
| French Polynesia (Tahiti) |
FP |
| French Southern and Antarctic Lands |
FS |
| Gabon |
GB |
| Gambia, The |
GA |
| Gaza Strip |
GZ |
| Georgia 1 |
GG |
| Germany |
GM |
| Ghana |
GH |
| Gibraltar |
GI |
| Glorioso Islands |
GO |
| Great Britain (United Kingdom)
|
UK |
| Greece |
GR |
| Greenland |
GL |
| Grenada (Southern Grenadines) |
GJ |
| Guadeloupe 3 |
GP |
| Guam |
GQ |
| Guatemala |
GT |
| Guernsey |
GK |
| Guinea |
GV |
| Guinea-Bissau |
PU |
| Guyana |
GY |
| Haiti |
HA |
| Heard Island and McDonald Islands |
HM |
| Honduras |
HO |
| Hong Kong 5 |
HK |
| Howland Island |
HQ |
| Hungary |
HU |
| Iceland |
IC |
| India |
IN |
| Indonesia (including Bali, Belitung,
Flores, Java, Moluccas, Sumatra, Timor, etc.) |
ID |
| Iran |
IR |
| Iraq |
IZ |
| Ireland, Republic of (Eire) |
EI |
| Isle of Man |
IM |
| Israel |
IS |
| Italy |
IT |
| Jamaica |
JM |
| Jan Mayen |
JN |
| Japan |
JA |
| Jarvis Island |
DQ |
| Jersey |
JE |
| Johnston Atoll |
JQ |
| Jordan |
JO |
| Juan de Nova Island |
JU |
| Kazakhstan |
KZ |
| Kenya |
KE |
| Kingman Reef |
KQ |
| Kiribati (Gilbert Islands) |
KR |
| Korea, Democratic People's Republic of
(North) |
KN |
| Korea, Republic of (South) |
KS |
| Kosovo |
YO |
| Kurile Islands |
RS |
| Kuwait |
KU |
| Kyrgyzstan 1 |
KG |
| Laos |
LA |
| Latvia |
LG |
| Lebanon |
LE |
| Lesotho |
LT |
| Liberia |
LI |
| Libya |
LY |
| Liechtenstein |
LS |
| Lithuania |
LH |
| Luxembourg |
LU |
| Macau |
MC |
| Macedonia (former Yugoslav Republic of)
|
MK |
| Madagascar (Malagasy Republic) |
MA |
| Malawi |
MI |
| Malaysia |
MY |
| Maldives |
MV |
| Mali |
ML |
| Malta |
MT |
| Marshall Islands |
RM |
| Martinique 3 |
MB |
| Mauritania |
MR |
| Mauritius |
MP |
| Mayotte |
MF |
| Mexico |
MX |
| Micronesia, Federated States of |
FM |
| Midway Islands |
MQ |
| Moldova 1 |
MD |
| Monaco |
MN |
| Mongolia |
MG |
| Montenegro |
YO |
| Montserrat |
MH |
| Morocco |
MO |
| Mozambique |
MZ |
| Namibia |
WA |
| Nauru |
NR |
| Navassa Island |
BQ |
| Nepal |
NP |
| Netherlands |
NL |
| Netherlands Antilles |
NT |
| New Caledonia |
NC |
| New Zealand |
NZ |
| Nicaragua |
NU |
| Niger |
NG |
| Nigeria |
NI |
| Niue |
NE |
| Norfolk Island 2 |
NF |
| Northern Ireland 4 |
UK |
| Northern Mariana Islands |
CQ |
| Norway |
NO |
| Oman |
MU |
| Pakistan |
PK |
| Palau |
PS |
| Palmyra Atoll |
LQ |
| Panama |
PM |
| Papua New Guinea |
PP |
| Paracel Islands |
PF |
| Paraguay |
PA |
| Peru |
PE |
| Philippines |
RP |
| Pitcairn Island |
PC |
| Poland |
PL |
| Portugal |
PO |
| Puerto Rico |
RQ |
| Qatar (Katar) |
QA |
| Redonda |
VI |
| Reunion 3 |
RE |
| Romania |
RO |
| Russia |
RS |
| Rwanda |
RW |
| Ryukyu Islands |
JA |
| St. Helena (Ascension Island and Tristan
de Cunha Island Group) |
SH |
| St. Kitts (St. Christopher |
|
| and Nevis) |
SC |
| St. Lucia |
ST |
| St. Pierre and Miquelon |
SB |
| St. Vincent and the Grenadines (Northern
Grenadines) |
VC |
| San Marino |
SM |
| Sao Tome and Principe |
TP |
| Sarawak |
MY |
| Saudi Arabia |
SA |
| Senegal |
SG |
| Serbia |
YO |
| Seychelles |
SE |
| Sierra Leone |
SL |
| Singapore |
SN |
| Slovakia |
LO |
| Slovenia |
SI |
| Solomon Islands |
BP |
| Somalia |
SO |
| South Africa |
SF |
| South Georgia and the South Sandwich Islands
|
SX |
| Spain |
SP |
| Spratly Islands |
PG |
| Sri Lanka |
CE |
| Sudan |
SU |
| Suriname |
NS |
| Svalbard (Spitsbergen) |
SV |
| Swaziland |
WZ |
| Sweden |
SW |
| Switzerland |
SZ |
| Syria |
SY |
| Taiwan |
TW |
| Tajikistan 1 |
TI |
| Tanzania |
TZ |
| Thailand |
TH |
| Togo |
TO |
| Tokelau |
TL |
| Tonga |
TN |
| Tortola |
VI |
| Trinidad and Tobago |
TD |
| Tromelin Island |
TE |
| Tunisia |
TS |
| Turkey |
TU |
| Turkmenistan 1 |
TX |
| Turks and Caicos Islands |
TK |
| Tuvalu |
TV |
| Uganda |
UG |
| Ukraine |
UP |
| United Arab Emirates |
TC |
| United Kingdom (England, Wales, Scotland,
No. Ireland) |
UK |
| Uruguay |
UY |
| Uzbekistan 1 |
UZ |
| Vanuatu |
NH |
| Vatican City |
VT |
| Venezuela |
VE |
| Vietnam |
VM |
| Virgin Islands (British) |
VI |
| Virgin Islands (U.S.) |
VQ |
| Wake Island |
WQ |
| Wallis and Futuna |
WF |
| West Bank |
WE |
| Western Sahara |
WI |
| Western Samoa |
WS |
| Windward Islands |
VC |
| Yemen (Aden) |
YM |
| Yugoslavia (Kosovo, Montenegro, Serbia)
|
YO |
| Zaire (Democratic Republic of Congo) |
CG |
| Zambia |
ZA |
| Zimbabwe |
ZI |
| Other Country |
OC |
| Unknown Country |
UC |
1 These countries are parties to the United States treaty with the Commonwealth of Independent States.
2 These countries are covered under the United States treaty with Austrailia.
3 These countries are covered under the United States treaty with France.
4 Northern Ireland is covered under the United States treaty with the United Kingdom.
5 Hong Kong is not covered under the United States treaty with China.
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