Note: This is a printed version of https://employeehelp.workday.uw.edu/your-pay-taxes/year-end-tax-resources/about-irs-form-1042-s. Please visit this page on the ISC website to ensure you're referencing the most current information.
About IRS Form 1042-S
The IRS Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding (PDF) 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.
The Form 1042-S reports payments made from January 1–December 31.
Your IRS Form 1042-S incorporates payments from multiple University of Washington departments, including Payroll, Student Fiscal Services, Accounts Payable, and Intercollegiate Athletics.
Questions for payments other than Payroll should be directed to the appropriate department.
You IRS Form 1042-S is available in Glacier – individuals will be notified via an email from Glacier when the form is available.
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.
Form 1042-S Breakdown
| Box # | Name | Description |
|---|---|---|
| Box 1 | Income Code | Type of income. Typical codes are:
|
| 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:
Refer to 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:
|
| 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 receiving tax form |
| 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 or ITIN (refer to 13a) |
| Box 13f | Ch 3 status code | Refer to chapter 3 status codes listed |
| Box 13g | Ch 4 status code | Refer to chapter 4 codes descriptor listed |
| Box 13h | Recipient’s GIIN | Not applicable to UW |
| Box 13i | Recipient’s foreign tax ID number, if any | Not applicable to UW |
| Box 13j | LOB code | Limitation on Benefits claimed on Form W-8 BEN E, refer to LOB codes listed on back of from 1042-S |
| Box 13k | Recipient’s account number | This is typically the employee EID number, but could also be a UW-assigned account number |
| Box 13l | Recipient’s date of birth | Date of birth of person receiving tax form |
| 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 |