Integrated Service Center

IRS Form 1042-S Explanation

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

  • Reports amounts paid to foreign persons (including persons presumed to be foreign) that are subject to withholding even if no amount is deducted and withheld from the payment because of a treaty or code exception to taxation.
  • Incorporates payments from multiple University of Washington departments: Payroll, Student Fiscal Services, Accounts Payable, and Intercollegiate Athletics. Questions for payments other than Payroll should be directed to the appropriate department.
  • Reports payments made from January 1 – December 31.
  • Form is available online in Workday for payments made through Payroll only.
  • Form is available to employees in Workday on the first payday in March.
  • Paper forms for active employees will be distributed on the first payday in March.
  • Paper forms for separated or inactive employees and recipients not paid by Payroll will be mailed to the home address listed on the Foreign National paperwork.
Box # Name Description
Box 1 Income Code Type of income. Typical codes are:
  • 16 – Scholarship or Fellowship
  • 17 – Compensation for independent personal services
  • 19 – Compensation for teaching and research
  • 20 – Compensation during studying and training
Box 2 Gross Income Entire amount of payment
Box 3 Chapter Indicator Reference to IRS Chapter Code, either 3 or 4
Box 3a Exemption Code Reason for the exemption. Typical codes are:
  • 02 – Exempt under IRS code
  • 04 – Exempt under tax treaty

See codes on back of Form 1042-S

Box 3b Tax Rate Withholding rate based on type of income
Box 4a Exemption Code Reason for the exemption.  Typical codes are:
  • 14 – Effectively connected income
  • 15 – Payee not subject to chapter 4 withholding
Box 4b Tax Rate Withholding rate based on type of income
Box 5 Withholding Allowance Personal exemption amount, if applicable
Box 6 Net Income Generally left blank, unless Box 5 is used.
Box 7a Federal Tax Withheld Total amount of federal tax withheld
Box 7b Check if tax not deposited with IRS pursuant to escrow procedure Not applicable to UW
Box 8 Tax Withheld by Other Agents Not applicable to UW
Box 9 Tax Paid by Withholding Agent Not applicable to UW
Box 10 Total Withholding Credit Total of boxes 7-9
Box 11 Amount Repaid to Recipient Not applicable to UW
Box 12a Withholding Agent’s EIN UW’s federal tax identification number
Box 12b Ch. 3 Status Code UW’s status code under Chapter 3, if applicable

Typical code 02- US withholding agent-other

Box 12c Ch. 4 Status Code UW’s status code under Chapter 4, if applicable

Typical code 02-US withhoding agent-other

Box 12d Withholding Agent’s Name University of Washington
Box 12e Withholding Agent’s Global Intermediary Identification Number (GIIN) Not applicable to UW
Box 12f Country Code Not applicable to UW
Box 12g Foreign Taxpayer Identification Number, if any Not applicable to UW
Box 12h Address (number and street) UW address information
Box 12i City or Town, State or Province, Country, ZIP or Foreign Postal Code UW address information
Box 13a Recipient’s Name  Name of person recieving tax
Box 13b Recipient’s country code Code for country of tax residence
Box 13c, 13d Address Number and Street, City or Town, State or Province, Country, ZIP or foreign postal code
Box 13e Recipient’s US TIN, if any Recipient’s social security ro ITIN (see 13a)
Box 13f Ch 3 status code See shapter 3 status codes listed
Box 13g Ch 4 status code See chapter 4 codes descriptor listed
Box 13h Recipient’s GIIN Not applicable to UW
Box 13i Recipient’s foriegn tax ID number, if any Not applicable to UW
Box 13j LOB code Limitation on Benefits claimed on Form W-8 BEN E, see LOB codes listed on back of from 1042-S
Box 13k Recipient’s account number Not applicable to UW
Box 13l Recipient’s date of birth Not applicable for tax year 2016
Box 14a Primary Withholding Agent’s Name (if applicable) Not applicable to UW
Box 14b Primary Withholding Agent’s EIN Not applicable to UW
Box 15a Intermediary or Flow-Through Entity’s EIN, if any Not applicable to UW
Box 15b Ch. 3 Status Code Not applicable to UW
Box 15c Ch. 4 Status Code Not applicable to UW
Box 15d Intermediary or Flow-Through Entity’s Name Not applicable to UW
Box 15e Intermediary or Flow-Through Entity’s GIIN Not applicable to UW
Box 15f Country Code Not applicable to UW
Box 15g Foreign Tax Identification Number, if any Not applicable to UW
Box 15h, 15i Address Not applicable to UW
Box 16a Payer’s name  Not applicable to UW
Box 16b Payer’s TIN Not applicable to UW
Box 16c Payer’s GIIN Not applicable to UW
Box 16d Ch 3 status code Not applicable to UW
Box 16e Ch 4 status code Not applicable to UW
Box 17a State income tax withheld For foreign nationals working outside Washington State only – total amount of state tax withheld
Box 17b Payer’s state tax number For foreign nationals working outside Washington State only – UW state tax identification number
Box 17c Name of state For foreign nationals working outside Washington State only – state name