Internal Revenue Bulletin 2010-38 (PDF rendition): IRS Announcements

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 201
0-38
September 20, 20
10
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Announcement 2010–54, page 386.
This announcement solicits applications from cooperative elec-
trical companies for previously unallocated volume cap author-
ity to issue New Clean Renewable Energy Bonds under sec-
tion 54C of the Code. Applications must be prepared and sub-
mitted in accordance with the provisions of Notice 2009–33,
2009–17 I.R.B. 865, and are due by November 1, 2010.
EXEMPT ORGANIZATIONS
Announcement 2010–57, page 386.
The IRS has revoked its determination that American Family
Credit Counseling of Peoria, AZ; Apple Consumer Credit
Counseling, Inc., of Lynebrook, NY; Brotherhood of Men,
Inc., of Washington, DC; Debterminded, Inc., of Coral Gables,
FL; Five Star Debt Management Services, Inc., of Melville,
NY; Fleetwood Stage Company, Inc., of New York, NY; Gold
Coast Credit Counseling, Inc., of Lake Worth, FL; Lighthouse
Foundation, Inc., of Newnan, GA; Opera Institute of California
of Palm Springs, CA; Project Challenge of the West Coast, Inc.,
of Bradenton, FL; Promise Consumer Credit Services, Inc.,
of Coconut Creek, FL; Sugarland Run Community Activities
Association of Sterling, VA; Strides, Inc., of Watertown, SD;
Town and Country Acceptance Corporation of Cantonment,
FL; Vang Pao Foundation of St. Paul, MN; Walker Foundation
of Cincinnati, OH; and Winterhaven, Inc., of Norwalk, IA, qualify
as organizations described in sections 501(c)(3) and 170(c)(2)
of the Code.
ADMINISTRATIVE
Rev. Proc. 2010–33, page 347.
This procedure provides specifications for filing Form 1042-S,
Foreign Person’s U.S. Source Income Subject to Withholding,
electronically. The procedure will be reproduced as the cur-
rent revision of Publication 1187. Rev. Proc. 2009–35 super-
seded.
Announcement 2010–58, page 387.
This document contains a correction to Announcement
2010–55, 2010–37 I.R.B. 346, which contained an incorrect
date within the document.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
September 20, 20102010–38 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Following is a list of related instructions and forms for filing Form 1042-S Electronically:
•Current paper Instructions for Form 1042-S
•Form 4419 — Application for Filing Information Returns Electronically (FIRE)
•Form 8508 — Request for Waiver From Filing Information Returns Electronically
•Form 8809 — Application for Extension of Time To File Information Returns
•Publication 515 — Withholding of Tax on Nonresident Aliens and Foreign Entities (for general information and explana-
tion of tax law associated with Form 1042-S)
•Publication 901 — U.S. Tax Treaties
The Internal Revenue Service (IRS), Information Returns Branch (IRB) encourages filers to make copies of the blank forms in the
back of this publication for future use. You can also download forms and publications from the IRS Web Site atw
ww.irs.gov/tax-
forms.These forms can also be obtained by calling 1–800–TAX–FORM (1–800–829–3676).
IMPORTANT NOTES:
If you are filing 250 or more Forms 1042-S, electronic filing is the ONLY acceptable method for filing Form 1042-S at
IRS/IRB. IRS/IRB offers anInternet connection at h
ttp://fire.irs.govfor electronic filing. The Filing Information Returns
Electronically (FIRE) System will be down from December 21, 2010 through January 3, 2011 for upgrading. It is not
operational during this time for submissions.In addition, the FIRE System may be down every Wednesday 3:00 a.m.
to 5:00 a.m. ET for maintenance.
The Form 4419 is subject to review before the approval to transmit electronically is granted and may require additional
documentation at the request of the IRS.If a determination is made concerning the validity of the documents transmitted
electronically, IRS has the authority torevoketheTransmitterControlCode(TCC)andterminatethereleaseofthefiles.
Use this Revenue Procedure to prepare Tax Year2010and prior year information returns for submission to Internal Revenue
Service (IRS) electronically.
This Revenue Procedure is not revised every year. Updates will be printed as needed in the Internal Revenue Bulletin.
General Instructions for Form 1042-S are revised every year. Be sure to consult current instructions when preparing
Form 1042-S.
Rev. Proc. 2010–33
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE................................................................................................. 349
SEC. 2. NATURE OF CHANGES—CURRENT YEAR (TAX YEAR2010).................................................. 349
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, INFORMATION RETURNS BRANCH (IRB).................. 349
SEC. 4. FILING AND RETENTION REQUIREMENTS................................................................. 351
SEC. 5. VENDOR LIST –PUBLICATION 1582......................................................................... 351
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY
(FIRE)
................................................................................................ 351
SEC. 7. DUE DATES............................................................................................... 352
SEC. 8. VALIDATION OF INFORMATION RETURNS AT IRS SERVICE CENTER........................................ 352
SEC. 9. AMENDED RETURNS...................................................................................... 354
SEC. 10. TAXPAYER IDENTIFICATION NUMBER (TIN)............................................................... 357
2010–38 I.R.B.347September 20, 2010

SEC. 11. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS.......................................... 357
SEC. 12. PENALTIES ASSOCIATED WITH INFORMATION RETURNS.................................................. 358
SEC. 13. DEFINITION OF TERMS.................................................................................. 358
SEC. 14. STATE ABBREVIATIONS.................................................................................. 360
Part B. Electronic Filing Specifications
SEC. 1. GENERAL................................................................................................. 361
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE............................................................. 362
SEC. 3. TEST FILES............................................................................................... 362
SEC. 4. ELECTRONIC SUBMISSIONS............................................................................... 362
SEC. 5. PIN REQUIREMENTS...................................................................................... 363
SEC. 6. ELECTRONIC FILING SPECIFICATIONS.................................................................... 363
SEC. 7. CONNECTING TO THE FIRE SYSTEM....................................................................... 363
SEC. 8. COMMON SUBMISSIONPROBLEMS AND QUESTIONS...................................................... 365
Part C. Record Format Specification and Record Layouts
SEC. 1. TRANSMITTER “T” RECORD............................................................................... 367
SEC. 2. WITHHOLDING AGENT “W” RECORD...................................................................... 369
SEC. 3. RECIPIENT “Q” RECORD.................................................................................. 373
SEC. 4. RECONCILIATION “C” RECORD........................................................................... 380
SEC. 5. END OF TRANSMISSION “F” RECORD...................................................................... 380
Part D. Extensions of Time and Waivers
SEC. 1. GENERAL — EXTENSIONS................................................................................. 381
SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME EL
ECTRONICALLY
.................
.................. 382
SEC. 3. RECORD LAYOUT — EXTENSION OF TIME................................................................. 383
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS................................. 384
SEC. 5. FORM 8508, REQUEST FOR WAIVERFROM FILING INFORMATION RETURNS
ELECTRONICALLY
................................................................................... 384
Part A. General
Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue
Procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Attn: Information Reporting Program
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
September 20, 20103482010–38 I.R.B.

Sec. 1. Purpose
.01The purpose of this Revenue Procedure is to provide the specifications for filing Form 1042-S with IRS/IRB electronically
through the FIRE (Filing Information Returns Electronically) System. This Revenue Procedure must be used to prepare current and
prior year information returnsfiled beginning January 1, 2011, and received by IRS/IRB by December 31, 2011.
.02Generally, the box names on the paper Form 1042-S correspond with the fields used to file electronically; however, if discrep-
ancies occur, the instructions in this Revenue Procedure govern.
.03This Revenue Procedure supersedes Rev. Proc. 2009–35 published as Publication 1187, Specifications for Filing Form 1042-S,
Foreign Person’s U.S. Source Income Subject to Withholding, Electronically.
.04Refer to Part A, Sec.13, for definitions of terms used in this publication.
.05Specifications for filing Forms W–2, Wage and Tax Statements,electronically are available from the Social Security Admin-
istration (SSA)only. Filers can call 1–800–SSA–6270 to obtain the telephone number of the SSA Employer Service Liaison Officer
for their area.
.06IRS/IRB doesnotprocess Forms W–2. Forms W–2 must be sent to SSA. IRS/IRB does, however, process waiver requests
(Form 8508) and extension of time to file requests (Form 8809) for Forms W–2 and requests for an extension of time to provide the
employee copies of Forms W–2.
.07Every withholding agent (defined in Section 13) must file an information return on Form 1042-S to report amounts paid during
the preceding calendar year that is U.S. sourced income. See Publication 515 for additional guidance on what is considered U.S.
sourced income. You must file a Form 1042-Seven if you did not withhold tax because the income was exempt from tax under a U.S.
tax treaty or the Code, including the exemption for income that is effectively connected with the conduct of a trade or business in the
United States, or you released the tax withheld to the recipient. Amounts paid to bona fide residents of U.S. possessions and territories
are not subject to reporting on Form 1042-S if the beneficial owner of the income is a U.S. citizen, national, or resident alien.
Caution: If you are required to file Form 1042-S, you must also file Form 1042, Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons. SeeForm 1042 for more information.
.08The following Revenue Procedures and publications provide moredetailed filing procedures for certain information returns:
(a)Paper Instructions for Form 1042-S.
(b)Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935, W–2G
and 1042-S.
(c)Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated
Tips, Electronically.
(d)Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935 and W–2G, Electronically.
(e)Publication 3609, Filing Information Returns Electronically (FIRE)
(f)Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Sec. 2. Nature of Changes—Current Year (Tax Year2010)
Editorial changes have been made throughout this publication. Please read the entire publication carefully.
.01In the Recipient “Q” Record, Recipient’s U.S. TIN Type, position 358, code 4 was added for when TINs are required but the
information is unavailable.
.02Change in contact name from IRS/ECC-MTB to IRS/IRB (Information Returns Branch), Information Reporting Program to
Information Returns Branch and added Mail Stop 4360 to mailing address.
.03In the Recipient “Q” Record, field positions 18-29, Withholding Allowance added Income Code 20.
Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)
.01All information returns filed electronically are processed at IRS/IRB. General inquiries concerning the filing of 1042-S Forms
should be sent to the following address:
Internal Revenue Service
Information Returns Branch
Attn: 1042-S Reporting
230 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
2010–38 I.R.B.349September 20, 2010

.02All requests for an extension of time to file information returns with IRS/IRB or to the recipients, and requests for undue
hardship waivers filed on Form 8508, are sent to the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
.03The telephone numbers for electronic filing inquiries are:
Information Reporting Program Customer Service Section
TOLL-FREE 1–866–455–7438 or
Outside the U.S. 304–263–8700
atm
ccirp@irs.gov
304–579–4827 — TDD
(Telecommunication Device for the Deaf)
Fax Machine
Toll-free within the U.S. — 1–877–477–0572
Outside the U.S. — 304–579–4105
Electronic Filing — FIRE System
h
ttp://fire.irs.gov
TO OBTAIN FORMS:
1–800–TAX–FORM (1–800–829–3676)
w
ww.irs.gov—IRS Web Site access to forms and publications.
.04Current paper Instructions for Form 1042-S have been included in the Publication 1187 for your convenience. The Form 1042-T
is used only to transmit Copy A ofpaperForms 1042-S.If filing PAPER returns, follow the mailing instructions on Form 1042-T
and submit the paper returns to the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
.05Requests for paper Form 1042-S should be made by calling the IRS toll-free number1–800–TAX–FORM (1–800–829–3676)
or via the IRS Web Site atw
ww.irs.gov.
.06Questions pertaining to electronic filing of Forms W–2mustbe directed to the Social Security Administration (SSA). Filers
can call 1–800–772–6270 to obtain the telephone number of theSSA Employer Service Liaison Officer for their area.
.07Filersshould notcontact IRS/IRB if they have received a penalty notice and need additional information or are requesting an
abatement of the penalty. A penalty notice contains an IRS representative’s name and/or telephone number for contact purposes; or,
the filer may be instructed to respond in writing to the address provided. IRS/IRB doesnotissue penalty notices and doesnothave
the authority to abate penalties. For penalty information, refer to the Penalty section of this publication or current paper Instructions
for Form 1042-S.
.08A taxpayer or authorized representative may request a copy of a tax return, including Form W–2 filed with a return, by submitting
Form 4506, Request for Copy of Tax Return, to IRS. This form may be obtained by calling1–800–TAX–FORM (1–800–829–3676).
For any questions regarding this form, call 215–516–2000 and select option 1. This is not a toll-free number.
.09Electronic Products and Services Support, Information Returns Branch, Customer Service Section (IRB/CSS), answers elec-
tronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business infor-
mation returns (Forms 1096, 1097, 1098, 1099, 5498, 8027, and W–2G). IRB/CSS also answers questions relating to the electronic
filing of Forms 1042-S. Call toll-free 1–866–455–7438 for specific information on 1042-S filing.
Note: The Customer Service Section does not answer tax law questions concerning the requirements for withholding of tax on
payments of U.S. source income to foreign persons under Chapter 3 of the IR Code. If you need such assistance, you may call
215–516–2000 and select option 1 (not a toll-free number) or write to: Philadelphia Internal Revenue Service, International
Section, P.O. Box 920, Bensalem, PA 19020–8518.
Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification
numbers are also addressed by IRB/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Mon-
daythroughFriday,8:30a.m.to4:30p.m.EasternTime,bycallingtoll-free1–866–455–7438or via e-mail atm
ccirp@irs.gov.Do
September 20, 20103502010–38 I.R.B.

not include SSNs or EINs on e-mails since this is not a secure line. The Telecommunications Device for the Deaf(TDD)toll number
is304–579–4827.Call as soon as questions arise to avoid the busy filing seasons. Recipients of information returns (payees) should
continue to contact 1–800–829–1040 with any questions on how to report the information returns data on their tax returns.
Sec. 4. Filing and Retention Requirements
.01The regulations under section 6011(e)(2)(A) of the Inte
rnal Revenue Code provide that any person, including a corporation,
partnership, individual, estate, and trust, who is require
dtofile250ormoreinformationreturnsmust file such returns electronically.
Withholding agents who meet the threshold of 250 or more Form
s1042-S are required to submit their information electronically.
Note: Even though filers with less than 250 information returns are not required to submit the information returns electroni-
cally and may submit them on paper, IRS/IRB encourages filersto transmit those information returns electronically.
.02These requirements apply separately to both originals and amended records filed electronically.
.03All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification
Number (TIN), [Social Security Number (SSN), Employer Identification Number (EIN), Individual Taxpayer Identification Number
(ITIN), or Qualified Intermediary Employer Identification Number (QI-EIN), Withholding Foreign Partnership Employer Identifica-
tion Number (WP-EIN), Withholding Foreign Trust Employer Identification Number (WT-EIN) ]. Forexample, 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.
.04The above requirements do not apply if the filer establishes hardship (see Part D, Sec. 5).
.05Current and prior year data must be submitted in separate electronic transmissions. Each tax yearmust be a separate electronic
file.
.06Filers who have prepared their information returns in advance of the due date should submit this information to IRS/IRB no
earlier than January 1 of the year the return is due.
.07Do not report duplicate information. If a filer submits returns electronically, identical paper documents must not be filed.
Duplicate filing will result in penalty notices being sent to recipients.
.08Withholding agents should retain a copy of the information returns filed with IRS/IRB or have the ability to reconstruct the
data for at least 3 years from the due date of the returns.
Sec. 5. Vendor List –Publication 1582
.01IRS/IRB prepares a list of vendors who support electronic filing. Publication 1582 Information Returns Vendor List contains
the names of service bureaus that will produce or submit files for electronic filing. It also containsthe names of vendors who provide
software packages for payers who wish to produce electronic files on their own computersystems. This list is compiled as a courtesy
and in no way implies IRS/IRB approval or endorsement.
.02If filers engage a service bureau to prepare files on their behalf, the filers must not also report this data, as it will create a
duplicate filing situation which may cause penalty notices to be generated.
.03The Vendor List, Publication 1582, is updated periodically. The most recent revision is available on the IRS website at
w
ww.irs.gov. For an additional list of software providers, log on to www.irs.govandgototheApprovedIRSe-fileforBusiness
Providerslink.
.04A vendor, who offers a software package, or has the capability to electronically file information returns for customers, and who
would like to be included in Publication 1582 must submit a letter or e-mail to IRS/IRB. The request should include:
(a)Company name
(b)Address (include city, state, and ZIP code)
(c)Telephone and FAX number (include area code)
(d)E-mail address
(e)Contact person
(f)Website
(g)Type(s) of service provided (e.g.,service bureau and/or software)
(h)Method of filing (only electronic filing is acceptable)
(i)Type(s) of return(s)
Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
.01Transmitters are required to submit Form 4419, Application forFiling Information Returns Electronically (FIRE), to request
authorization to file information returns with IRS/IRB. A single Form 4419 may be filed. IRS/IRB encourages transmitters who file
for multiple withholding agents or qualified intermediaries to submit one application and to use the assigned Transmitter Control
Code (TCC) for all. The Form 4419 is subject to review before the approval to transmit electronically is granted and may require
2010–38 I.R.B.351September 20, 2010

additional documentation at the request of the IRS. If a determination is made concerning the validity of the documents transmitted
electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of files.
Note: EXCEPTIONS — An additional Form 4419 is required for filing Forms 1097, 1098, 1099, 3921, 3922, 5498, W–2G, Form
8027, Employer’s Annual Information Return of Tip Income and Allocated Tips and Form 8955-SSA Annual Registration
Statement Identifying Separated Participants With Deferred Vested Benefits. See back of Form 4419 for detailed instructions.
.02Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the instruc-
tions on the back of Form 4419 carefully. A Form 4419 is included in the Publication 1187 for the filer’s use. This form may be
photocopied. Additional forms may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available at
w
ww.irs.gov.
.03Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digits“22”will be assigned
andincludedinanapprovalletter.TheTCCmustbe coded in the Transmitter “T” Record. If a transmitter uses more than one TCC
to file, each TCC must be reported on a separate electronic transmission. Please make sure you submityour electronic files using the
correct TCC.
.04Ifanyof the information (name, TIN or address) on the Form 4419changes, please notify IRS/IRB in writing so the IRS/IRB
database can be updated. The transmitter should include the TCC in all correspondence.
.05Form 4419 may be submitted anytime during the year; however, itmustbe submitted to IRS/IRB at least 30 days before the
due date of the return(s) for current year processing. This will allow IRS/IRB the minimum amount of time necessary to process and
respond to applications. Form 4419 may be faxed to IRS/IRB toll-free within the U.S. at 877–477–0572; from outside the U.S. at
304–579–4105 (not toll-free). In the event that computer equipment or software is not compatible with IRS/IRB, a waiver may be
requested to file returns on paper documents.
.06IRS/IRB encourages a transmitter who files for multiple withholding agents to submit one application and to use the assigned
TCC for all withholding agents.
.07If a withholding agent’s files are prepared by a service bureau, it may not be necessary for the withholding agent to submit an
application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the file, and send it to IRS/IRB for the
withholding agent. Other service bureaus will prepare electronic files for the withholding agent to submit directly to IRS/IRB. These
service bureaus may require the withholding agent to obtain a TCC to be coded in the Transmitter “T” Record. Withholding agents
should contact their service bureaus for further information.
.08Once a transmitter is approved to file electronically, it is not necessary to reapply each yearunless:
(a)The withholding agent has discontinued filing electronicallyfor two consecutive years; the withholding agent’s TCC may
have been reassigned by IRS/IRB. Withholding agents who are aware that the TCC assigned will no longer be used are
requestedtonotifyIRS/IRBsothesenumbersmaybereassigned;or
(b)The withholding agent’s electronic files were transmitted inthe past by a service bureau using the service bureau’s TCC,
but now the withholding agent has computer equipment compatible with that of IRS/IRB and wishes to prepare his or her
own files. The withholding agent must request a TCC by filing Form 4419.
.09One Form 4419 may be submitted per TIN. Multiple TCCs will only be issued to withholding agents with multiple TINs. Only
one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Form 1042-S:
Forms 1097, 1098, 1099, 3921, 3922, 5498, W–2G, 8935-SSA, and/or 8027. A separate TCC will be assigned for these forms.
.10Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services
provided by a service bureau or software vendor.
Sec. 7. Due Dates
.01The due dates for filing paper returns with IRS also applies to electronic filing of Form 1042-S which is on a calendar year
basis.
.02Form 1042-S filed electronically must be submitted to IRS/IRB on or before March 15.
.03If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on
the next day that is not a Saturday, Sunday, or legal holiday.
.04Statements to recipients must be postmarked on or before March 15.
Sec. 8. Validation of Information Returns at IRS Service Center
.01The accuracy of data reported on Form 1042-S will now be reviewed and validated at the IRS Service Center. All fields
indicated as“Required”in the record layouts in Part Cm
ustcontainvalid information. If the Service identifies an error, you will
be notified and required to provide correct information.
.02 Know your recipient!See Notice 2006–35, 2006–1 C.B. 708 for know-your-customer rules.
September 20, 20103522010–38 I.R.B.

.03The tax rate entered must be a valid tax rate based on the Internal Revenue Code or on a valid treaty article. The valid treaty
rate is based on the recipient’s country of residence for tax purposes. The rate selected must be justified by the appropriate treaty. A
valid Tax Rate Table can be found in the Instructions for Forms 1042-S.
.04The Gross Income amount field must reflect pretax income. The Gross Income amount is the total income paid before any
deduction of tax at source.
.05If a qualified intermediary, withholding foreign partnership, or withholding foreign trust is acting as such, either as a withhold-
ing agent or as a recipient, the TIN reported must be a QI-EIN, WP-EIN, or WT-EIN and must begin with “98”. See definition of QI
in Part A, Section 13 or in the paper Instructions for Form 1042-S.
.06Country Codes used must be valid codes taken from the Country Code Table. Generally, the use of “OC” or “UC” will generate
an error condition. If a recipient is claiming treaty benefits, the Country Code can never be “OC” or “UC”.
.07If a recipient is an “UNKNOWN RECIPIENT” or “WITHHOLDINGRATE POOL”, no address should be present. These are
the only two situations where a street address is not required.
.08A U.S. TIN for a recipient is now generally required, particularly for most treaty benefits. The exceptions are very limited and
are listed in Publication 515 and the current paper Instructions for Form 1042-S.Use recipient U.S. TIN type indicator 4 when a U.S.
TIN is required but was not provided. Reduced tax rates are not applicable when using TIN type 4 indicator.
.09Apply the following formula to determine U.S. Federal Tax Withheld (field positions 359–370 of the “Q” Record). Applying the
formulas will determine what the correct amount of withholding should be. If you withheld differently you must enter the amount you
actually withheld. The U.S. Federal Tax Withheld amount must beadded to Withholding by Other Agents (field positions 371–382)
and the total of the two fields will be reflected in the Total Withholding Credit (field positions 383–394). Also you must ensure the
appropriate indicator is reflected in position 761 (U.S. Federal Tax Withheld Indicator). All field positions described below are in the
“Q” Record.
I
ncomeCodes(15—20)
AllOtherIncomeCodes
Gross Income (6–17)Gross Income (6–17)
– Withholding Allowance (18–29)
X Tax Rate (42–45)
= Net Income (30–41)
= U.S. Federal Tax Withheld (359–370)
X Tax Rate (42–45)
= U.S. Federal Tax Withheld (359–370)
.10The following is how to correctly report an Unknown Recipient. All entries are in the Recipient “Q” Record.
(a)Tax Rate (positions 42–45) must be 3000.
(b)Exemption Code (positions 46–47) is 00.
(c)Recipient Code (positions 92–93) is 20.
(d)Recipient’s Name Line–1 (positions 94–133) must have “UNKNOWN” or “UNKNOWN RECIPIENT”
(e)Recipient’s Name Line–2 (positions 134–173) must be blank.
(f)Recipient’s address (positions 214–337) must be blank.
(g)Recipient’s Country Code (positions 338–339) is UC.
.11When making a payment to an international organization (e.g., United Nations) or a tax-exempt organization under IRC 501(a),
use Country Code “OC”. Use “UC” only when you have an “UNKNOWN RECIPIENT”.
.12When using Exemption Code 4, the Recipient Country of Residence Code for Tax Purposes MUST be a VALID treaty country
(e.g.if tax resident of Northern Ireland use United Kingdom). Do not use Exemption Code 4 unless a reduction or exemption of tax
isbasedonatreatyclaim.
.13Generally, payments under Income Codes 06 and 08 are not exempt from withholding, however, certain exceptions apply. See
the current paper Instructions for Form 1042-S.
.14If income is from gambling winnings (Income Code 28) or is notspecified (Income Code 50), the tax rate must generally be
30%. This type of income is only exempt from withholding at source ifthe exemption is based on a tax treaty. These treaties are listed
in Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities.
.15If Income Code 20 (Earnings as Artist or Athlete) is used, the Recipient Code must be 09. Do not use Recipient Code 01
(Individual), 02 (Corporation), or 03 (Partnership). Generally, the tax rate cannot be reduced even if a treaty may apply.
.16When paying scholarship and fellowship grants (Income Code 15), the Recipient’s Country of Residence for Tax Purposes must
be identified and cannot be “OC” or “UC”. Grants that are exempt under Code Section 117 are no longer required to be reported on
Form 1042-S.
Note: Grants that are exempt under Code 117 include only amounts provided for tuition, fees, books, and supplies to a quali-
fied student. Amounts provided for room and board can only be exempted under a tax treaty and must be reported on Form
1042-S whether exempt from tax or not.
2010–38 I.R.B.353September 20, 2010

.17If a student is receiving compensation (Income Code 19) or a teacher or a researcher isreceiving compensation (Income Code
18), all or part of which is exempted from tax under a tax treaty, the Country of Residence for Tax Purposes must be identified and
cannot be “OC” or “UC”.
Sec. 9. Amended Returns
.01If you filed a Form 1042-S with the IRS and later discovered an error on the filing, you must send an amended 1042-S as soon
as possible.
Note: If any information you correct on Form(s) 1042-S changes the information previously reported on Form 1042, you must
also correct the Form 1042 by filing an amended return.
.02The electronic filing requirement of information returns of 250 or more applies separately to both original and amended returns.
E
X
A
M
P
L
E
If a withholding agent has 100 Forms 1042-S to be amended, they can be filed on paper because they fall
under the 250 threshold. However, if the withholding agent has 300 Forms 1042-S to be amended, they must
be filed electronically because they exceed the 250 threshold. Iffor some reason a withholding agent cannot
file the 300 amended returns electronically, to avoidpenalties, a request for a waiver must be submitted
before filing on paper. If a waiver is approved for original documents, any amended returns for the same
type of return will be covered under this waiver.
.03Amended returns should be filedas soon as possible. Amended returns filed after August 1 may be subject to the maximum
penalty of $50 per return. Amended returns filed by August 1 may be subject to a lesser penalty. For information on penalties,
refer to the Penalty section of the current paper Instructions for Form 1042-S. However, if a withholding agent discovers errors after
August 1, the withholding agent is still required to file amended returns or be subject to a penalty for intentional disregard of the filing
requirements. If a record is incorrect, all fields on that record must be completed withthe correct information.Submit amended returns
only for the returns filed in error. Do not submit the entire file. Furnish amended statements to recipients as soon as possible.
Note: Do not include original returns and amended returns in the same electronic file.
.04If filers discover that certain information returns were omitted on their original file, they mustnotcode these documents as
amended returns. The file must be coded and submitted as an original file.
.05Prior year data, original and amended,mustbe filed according to the requirements of this Revenue Procedure. If submitting
prior year amended returns, use the record format for the current year and submit in separate transmission. However, use the actual
year designation of the amended return in Field Positions 2–5 of the “T” Record. A separate electronic transmission must be made
for each tax year.
.06In general, filers should submit amended returns for returns filed within the last 3 calendar years.
.07All paper returns, whether original or amended, must be filed with IRS, Ogden Service Center, P.O. Box 409101, Ogden, UT
84409.
.08The “Q” Record provides a 20-position field (positions 72–91)for the recipient’s account number assigned by the withholding
agent. This number will help identify the appropriate incorrect return if more than one return is filed for a particular payee. This
number should appear on the initial return and on the amended returnin order to identify and process the amended return properly.
Do not enter a TIN in this field.
.09The record sequence for filing amended returns is the same as for original returns.
.10Following is a chart showing the steps to be taken for amending Form 1042-S:
September 20, 20103542010–38 I.R.B.

Guidelines for Filing Amended Returns Electronically
One transaction is required to makethe following corrections properly.
Error Made on the Original ReturnHow To File the Corrected Return
ERRORTYPE1CORRECTION
1.
Original return was filed with one or more of the
following errors:
A.
Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
B.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.
C.
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 1.)Enter a
“G” (Amended Return Indicator) in position 810.
D.Prepare a separate Reconciliation “C” Record for
each withholding agent (“W” Record) being reported
summarizing the preceding amended “Q” Records.
(a)Incorrect money amount
(b)Incorrect codes and/or check boxes
(c)Incorrect address
(d)Form 1042-S submitted in error — should not
have been submitted
Note 1: If the 1042-S was submitted in error then all
fields must be exactly the same as the original record
exceptthat all money amounts will be zero.
E.The last record on the file will be the End of
Transmission “F” Record.
File layout one step 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
2010–38 I.R.B.355September 20, 2010

Guidelines for Filing Amended Returns Electronically
Two (2) separate transactions (files) are required to make the following corrections properly. Follow the directions for both
Transactions 1 and 2. DO NOT use the two step correction process to correct money amounts.
Error Made on the Original ReturnHow To File the Corrected Return
ERRORTYPE2CORRECTION
1.
Original “Q” Records were filed with one or more of
the following errors:
Transaction 1:Identify incorrect returns.
A.
Prepare a new file. The first record on the file will be
the Transmitter “T” Record.
B.Make a separate “W” Record for each withholding
agent being reported. The information in the “W”
Record will beexactlythesameasitwasinthe
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
bea“G”.(See Note 2.)
(a)No Recipient TIN (SSN, EIN, ITIN, QI-EIN)
(b)Incorrect Recipient TIN
(c)Incorrect Recipient name
(d)Incorrect Recipient name and address
Note 2: The Record Sequence Number will be
different since this is a counter number and is
unique to each file.
C.
The Recipient “Q” Records must containexactly the
sameinformation 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. You must enter
the Return Type Indicator of 1 in position 2 and the
Amended Return Indicator of “G” in position 810 of
all “Q” Records.(See Note 2.)
D.Prepare a separate Reconciliation “C” Record for each
withholding agent being reported summarizing the
preceding “Q” Records.
E.Continue with Transaction 2 to complete the
correction.
*See Note 3
Note 3: Step 1 and Step 2 can be included in the
same electronic file.
Transaction 2:Report the correct information.
If you submit separate files for Step 1 and Step 2
each file must have a complete set of “T, W, Q, C
and F” records.
A.
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.
B.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”.
C.
Prepare a separate Reconciliation “C” Record for each
withholding agent being reported summarizing the
preceding Q Records.
D.The last record on the file will be the End of
Transmission “F” Record.
September 20, 20103562010–38 I.R.B.

File layouttwostep corrections
STEP 1 FILE
Transmitter
“T”
Record
Amended
coded
Withholding
Agent “W”
Record
Amended
coded
Recipient “Q”
Record
Amended
coded
Recipient “Q”
Record
Amended
coded
Recipient “Q”
Record
Reconciliation
“C”
Record
STEP 2 FILE
Amended
coded
Withholding
Agent “W”
Record
Amended
coded
Recipient “Q”
Record
Amended
coded
Recipient “Q”
Record
Amended
coded
Recipient
“Q” Record
Reconciliation
“C”
Record
End of
Transmission
“F”
Record
.11When correcting the Withholding Agent “W” Record follow the two step correction process. When the “W” Record is being
corrected, theneveryRecipient “Q” Record reported underthat incorrect “W” Record must be amended by zero filling all the amount
fields as described in the Transaction 1 step.
.12For information on when an amended Form 1042 is required, refer to the current Form 1042 Instructions.
Sec. 10. Taxpayer Identification Number (TIN)
.01Section 6109 of the Internal Revenue Code establishes the general requirements under which a person is required to furnish a
U. S. TIN to the person obligated to file the information return.
.02The Withholding Agent must provide its EIN, QI-EIN, WP-EIN orWT-EIN as appropriate, in the “W” Record and “T” Record,
if the Withholding Agent is also the transmitter.
.03ArecipientU.S.TIN(SSN,ITIN,EIN,QI-EIN,WP-EIN,WT-EIN) must be provided on every “Q” Record when:
(a)Tax rate is less than 30% (See the current paper Instructions for Form 1042-S for exceptions)
(b)Income is effectively connected with the conduct of a trade or business in the United States
(c)Recipient claims tax treaty benefits (generally)
(d)Recipient is a Qualified Intermediary
(e)An NRA individual is claiming exemption from withholding on independent personal services
(f)Other situations may apply, see Publication 515
.04In the event the recipient does not have a U.S. TIN, the withholding agent should advise the recipient to take the necessary
steps to apply for one.
.05The recipient’s U.S. TIN and name combination are used to associate information returns reported to IRS/IRB with correspond-
ing information on recipients’ tax returns. It is imperative thatcorrectU.S. Taxpayer Identification Numbers (TINs) for recipients
be provided to IRS/IRB.Do not enter hyphens or alpha characters.Entering all zeros, ones, twos, etc., will have the effect of an
incorrect TIN.
.06The 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.
Sec. 11. Effect on Paper Returns and Statements to Recipients
.01Electronic reporting of Form 1042-S eliminates the need to submit paper documents to the IRS.CAUTION: Do not send Copy
A of the paper forms to the IRS for any forms filed electronically.This will result in duplicate filing.
.02Withholding agents are responsible for providing statements tothe recipients as outlined in the current paper Instructions for
Form 1042-S. Refer to those instructions for filing Form 1042-S on paper with the IRS and furnishing statements to recipients.
2010–38 I.R.B.357September 20, 2010

.03Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications
and guidelines in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935,
W–2G and 1042-S.
.04The address for filing paper Forms 1042-S and Form 1042 is: Ogden Service Center, P.O. Box 409101, Ogden, UT 84409. Do
NOTsend paper Forms 1042-S or 1042 to IRS/IRB.
Sec. 12. Penalties Associated With Information Returns
.01The following penalties generally apply to the person requiredto file information returns. The penalties apply to electronic
filers as well as to paper filers.
.02 Failure To File Correct Information Returns by the Due Date (Section 6721).If you fail to file a correct information return
by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if, you fail to file timely,
if you fail to include all information required to be shown on a return, or if you include incorrect information on a return. The penalty
also applies if you file on paper when you were required to file electronically, you report an incorrect TIN or fail to report a TIN, or
you fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the correct information return. The penalty is:
•$15per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 7 .02); maximum
penalty $75,000 per year ($25,000 for small businesses).
•$30per information return if you correctly file more than 30 daysafter the due date but by August 1; maximum penalty $150,000
per year ($50,000 for small businesses).
•$50per information return if you file after August 1 or you do not file required information returns; maximum penalty $250,000
per year ($100,000 for small businesses).
.03A late filing penalty may be assessed for areplacement file which is not transmitted by the required date. See Part B, Sec. 4
.05, for more information on replacement files.
.04 Intentional disregard of filing requirements.If failure to file a correct information return is due to intentional disregard of
the filing or correct information requirements, the penalty isat least $100 per information return with no maximum penalty.
.05 Failure To Furnish Correct Payee Statements (Section 6722).For information regarding penalties which may apply for a
failure to furnish correct payee statements, see Instructions for Form 1042-S.
Sec. 13. Definition of Terms
ElementDescription
Amended ReturnAn amended return is an information return submitted by the transmitter to amend an
information return that was previously submitted to and processed by IRS/IRB, but
contained erroneous information.
Beneficial OwnerThe beneficial owner of income is,generally, the person who is required under U.S. tax
principles to include the income in gross income on a tax return. For additional information
and special conditions see Definitions in the current paper Instructions for Form 1042-S.
Employer Identification Number
(EIN)
A nine-digit number assigned by IRS for Federal tax reporting purposes.
Electronic FilingSubmission of information returns electronically via the Internet. See Part B of this
publication for specific information on electronic filing.
FileFor purposes of this Revenue Procedure, 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 will be the End
of Transmission “F” Record. Nothing should be reported after the End of Transmission
“F” Record.
FilerPerson (may be withholding agent and/or transmitter) submitting information returns to
IRS.
Filing YearThe calendar year in which the information returns are being submitted to IRS.
September 20, 20103582010–38 I.R.B.

ElementDescription
Flow-Through EntityA flow-throughentity is 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, any entity is considered to be 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 PersonA foreign person includes 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 QualifiedIntermediary. Generally, a
payment to a U.S. branch of a foreign institution is a payment to a foreign person.
Gross IncomeGross 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 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). ITIN may be used for tax purposes only.
Information ReturnThe vehicle for withholding agents to submit required tax information about a recipient to
IRS. For this Revenue Procedure, it is information about a foreign person’s U.S. source
income subject to withholding, and the information return is Form 1042-S.
IntermediaryAn intermediary is 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.
Nonqualified Intermediary (NQI)A Nonqualified Intermediary is a foreign intermediary who is not a U.S. person and
is not a Qualified Intermediary.
PayerA payer is the person for whom the withholding agent acts as a paying agent pursuant to
an agreement whereby the withholding agent agrees to withhold and report a payment.
Presumption RulesThe presumption rules are those rules prescribed under Chapter 3 and Chapter 61 of the
Internal Revenue Code that a withholding agent must follow to determine the status of a
beneficial owner as a U.S. or foreign person when it cannot reliably associate a payment
with valid documentation.
Pro-Rata Basis ReportingIf the withholding agent has agreed that an NQI may provide information allocating a
payment to its account holders under the provisions of Regulations section 1.1441–1(e)
(3) (iv) (D), and the NQI fails to allocate the payment in a withholding rate pool to the
specific recipients in the 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 who is a party to a withholding
agreement with the IRS, in which it agrees to comply with the relevant terms of
Chapters 3 and 61 of the Internal Revenue Code and is in a country with approved
know-your-customer rules. See Notice 2006–35.
Qualified Intermediary Employer
Identification
A nine-digit number assigned by IRS to a QI for Federal tax reporting purposes. A QI-EIN
isonlytobeusedwhenaQIisactingasaqualifiedintermediary.
RecipientPerson (nonresident alienindividual, fiduciary, foreign partnership, foreign corporation,
Qualified Intermediary, Withholding Rate Pool, or otherforeign entity) who receives
payments from a withholding agent as a beneficial owner or as a qualified intermediary
acting on behalf of a beneficial owner. A non-qualified intermediary cannot be a recipient.
Replacement File
A replacement file is an information return file sent by the filerat the request of IRS/IRB
because of certain errors encountered while processing the filer’s original submission.
2010–38 I.R.B.359September 20, 2010

ElementDescription
Service BureauPerson or organization with whom the withholding agent has a contract to prepare and/or
submit information return files to IRS/IRB. A parent company submitting data for a
subsidiary is not considered a service bureau.
Social Security Number (SSN)A nine-digit number assigned by Social Security Administration to an individual for
wage and tax reporting purposes.
Special CharacterAny character that isnota 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), or a Qualified Intermediary
Employer Identification Number (QI-EIN).
Tax YearThe year in which payments were made by a withholding agent to a recipient.
TransmitterRefers to the person or organization submitting file(s) electronically. The transmitter may
be the payer, agent of the payer, or withholding agent.
Transmitter Control Code (TCC)A five-character alpha/numeric number assignedby IRS/IRB to the transmitter prior to
filing electronically. An application Form 4419 must be filed with IRS/IRB to receive this
number. This number is inserted in the Transmitter “T” Record (field positions 190–194)
ofthefileandmustbe present before the file can be processed. Transmitter Control
Codes assigned to 1042-S filers will always begin with“22”.
Unknown RecipientFor this Revenue Procedure,an unknown recipient is a recipient for whom no
documentation has been received by a withholding agent or intermediary or for which
documentation received cannot be reliably associated. 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 appliedu
nderany
circumstances.
VendorVendors include service bureaus that produce information return files on electronic files
for withholding agents. Vendors also includecompanies that provide software for those
who wish to produce their own electronic files.
Withholding AgentAny person, U.S. or foreign, who hascontrol, receipt, or custody of an amount subject to
withholding 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 that is treated as a U.S. person, and an authorized foreign agent.
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 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.
Sec. 14. State Abbreviations
.01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields.
This table provides state and territory abbreviations.
September 20, 20103602010–38 I.R.B.

StateCodeStateCodeStateCode
AlabamaALKansasKSNo. Mariana IslandsMP
AlaskaAKKentuckyKYOhioOH
American SamoaASLouisianaLAOklahomaOK
ArizonaAZMaineMEOregonOR
ArkansasARMarylandMDPennsylvaniaPA
CaliforniaCAMassachusettsMAPuerto RicoPR
ColoradoCOMichiganMIRhode IslandRI
ConnecticutCTMinnesotaMNSouth Caroli
na
SC
DelawareDEMississippiMSSouth DakotaSD
District of ColumbiaDCMissouriMOTennesseeTN
Federated States of Micronesia FMMontanaMTTexasTX
FloridaFLNebraskaNEUtahUT
GeorgiaGANevadaNVVermontVT
GuamGUNew Hampsh
ire
NHVirginiaVA
HawaiiHINew JerseyNJU.S. Virgin IslandsVI
IdahoIDNew MexicoNMWashingtonWA
IllinoisILNew YorkNYWest VirginiaWV
IndianaINNorth CarolinaNCWisconsinWI
IowaIANorth DakotaNDWyomingWY
.02When reporting APO/FPO addresses use the following format:
EXAMPLE:
Recipient NamePVT Willard J. Doe
Mailing AddressCompany F, PSC Box 100
167 Infantry REGT
Recipient CityAPO (or FPO)
Recipient StateAE, AA, or AP*
Recipient ZIP Code098010100
*AE is the designation for ZIP Codes beginning with 090–098, AA for ZIP 340, and AP for ZIP Codes 962–966.
Part B. Electronic Filing Specifications
Note:The FIRE System DOES NOT provide fill-in forms, except forForm 8809, Application for Extension of Time to File Infor-
mation Returns.Filers must program files according to the Record Layout Specifications contained in this publication. For a
list of software providers, log on to w
ww.irs.govandgototheApprovedIRSe-fileforBusinessProviderslink. Also, see Part
A, Sec. 5 .03.
Sec. 1. General
.01Electronic filing of Form 1042-S (originals, amended and replacement files) is a reporting method for filers submitting 250 or
more 1042-S Forms. Payers who are under the filing threshold requirement, are encouraged to file electronically.
.02All electronic filing of information returns are received at IRS/IRB via the FIRE (Filing Information Returns Electronically)
System. To connect to the FIRE System, point your browser toh
ttp://fire.irs.gov. The system is designed to support the electronic
filing of information returns only.
.03For files submitted on the FIRE System, it is the responsibility of the filer to check the status of your file within 5 business days
to verify the results of your transmission. IRS/IRB will no longer mail error reports to filers for files that are bad. Information about
the errors including the number of errors, a description and the first occurrence will be provided on the FIRE System. If additional
information is needed to understand the errors, the filer can call toll free 1–866–455–7438 or outside the U.S. at 304–263–8700.
.04The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain
separate approval to participate in each of them. Only inquiries concerning electronic filing of information returns should be directed
to IRS/IRB.
2010–38 I.R.B.361September 20, 2010

.05Files submitted to IRS/IRB electronically must be in standard ASCII code. Do not send paper forms with the same informa-
tion as electronically submitted files. This would create duplicate reporting resulting in penalty notices. See Part C, Record Format
Specifications and Record Layouts.
.06Form 8809, Application for Extension of Time to File Information Returns, is available as a fill-in form via the FIRE System.
If you do not already have a User ID and password refer to Section 7. At the Main Menu, click “Extension of Time Request” and
then click “Fill-in Extension Form”. This option is only used to request an automatic 30-day extension and must be completed by the
due date of the return for each payer requesting an extension. Print the approval page for you records. Refer to Part D for additional
details.
Sec. 2. Electronic Filing Approval Procedure
.01Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned prior to submitting files electronically. Refer
to Part A, Sec. 6, for information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers assign their own userID, password and PIN (Personal Identification Number) and do
not need prior or special approval. See Part B, Sec. 5, for more information on the PIN.
.03If a filer is submitting files for more than one TCC, it is notnecessary to create a separate logon and password for each TCC.
.04For all passwords, it is the user’s responsibility to rememberthe password and not allow the password to be compromised.
Passwords are user assigned and must consist of 8 alpha/numerics characters containing at least 1 uppercase, 1 lowercase, and 1
numeric. FIRE will require you to change your password periodically. Users can change their passwords at any time from the Main
Menu. Prior passwords cannot be used. However, filers who forget their password or PIN can call attoll-free 1–866–455–7438 or
outside the U.S. at 304–263–8700for assistance.
Sec. 3. Test Files
.01Filers 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. If filers wish to submit an electronic test file, itmustbe submitted to IRS/IRBno earlier thanNovember
1 of the current year, andno later thanFebruary 15, of the filing year.
.02IRS/IRB strongly encourages allelectronic filers to submit a test. The test file must consist of a sample of each type of record:
(a)Transmitter “T” Record
(b)Withholding Agent “W” Record
(c)Multiple Recipient “Q” Records(at least 11 recommended)
(d)Reconciliation “C” Record
(e)End of Transmission “F” Record
.03Use the Test Indicator“TEST”(upper case) in Field Positions 195–198 ofthe “T” Record to show this is a test file.
.04IRS/IRB will check the file to ensure it meets the specifications ofthis Revenue Procedure. For current filers, sending a test
file will provide the opportunity to ensure their software reflects all required programming changes. Filers are reminded that not all
validity, consistency, or math error tests will be conducted.
.05Filers who encounter problems while transmitting the electronic test file can contact IRS/IRB toll-free at 1–866–455–7438 or
outside the U.S. at 304–263–8700 for assistance.
.06Within 5 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a
valid e-mail address on the “Verify Your FilingInformation” screen. If you are using e-mailfiltering software, configure your software
to accept e-mail fromf
ire@irs.govandirs.e-helpmail@irs.gov. If the file is bad or you have not received an e-mail, within 5 days,
the filer must return toh
ttp://fire.irs.govto determine what the errors are in thefile by clicking on CHECK FILE STATUS.
Sec. 4. Electronic Submissions
.01Electronically filed information may be submitted to IRS/IRB 24 hours a day, 7 days a week. Technical assistance will be
available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time by callingtoll-free at 1–866–455–7438 or outside
the U.S. at 304–263–8700.
.02 The FIRE System will be down during the week of December 21, 2010 through January 3, 2011.This allows IRS/IRB to
update its system to reflect current year changes.
.03Your file size cannot exceed 899,999 records. If you are sending files larger than 10,000 records electronically, data compression
is encouraged. WinZip and PKZip are the only acceptable compression packages. IRS/IRBcannot accept self-extracting zip files or
compressed files containing multiple files. The time required to transmit information returns electronically will vary depending upon
the type of connection to the Internetand if data compression is used.The time required to transmit a file can be reduced by as
much as 95 percent by using compression.
.04Transmitters may create files using self assigned file name(s). Files submitted electronically will be assigned a new unique
file name by the FIRE System. The filename assigned by the FIRE System will consist of submission type (TEST, ORIG [original],
September 20, 20103622010–38 I.R.B.

AMEN [amended return],and REPL [replacement]), the filer’s TCC and a four-digit number sequence. The sequence number will
be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 22000, the IRS
assigned filename would be ORIG.22000.0001.Record the filename.This information will be needed by IRS/IRB to identify the
file, if assistance is required.
.05If a file was submitted timely and is bad, the filer will have up to 60 days from the day the file was transmitted to transmit an
acceptable file. If an acceptable file is not received within 60 days, the payer could be subject to late filing penalties.
.06The following definitions have been provided to help distinguish between an amended return and a replacement:
•Anamended returnis an information return submitted by the transmitter to correct an information return that was previously
submitted to and processed by IRS/IRB, but contained erroneous information.(See Note.)
Note:Amended returns should only be submitted for records that have been submitted incorrectly, not the entire file.
•Areplacementis an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE System
indicated the original/amended file was bad. After the necessarychanges have been made, the file must be transmitted through
the FIRE System. (See Note.)
Note: Filers should never transmit anything to IRS/IRB as a “Replacement” file unless the CHECK FILE STATUS option on
the FIRE System indicates the file is bad.
.07The TCC in the Transmitter “T” Record must be the TCC used to transmit the file; otherwise, the file will be considered an
error.
Sec. 5. PIN Requirements
.01User will be prompted to create a PIN consisting of 10 numericswhen establishing their initial logon name and password.
.02The PIN is required each time an ORIGINAL, AMENDED, or REPLACEMENT file is sent electronically and serves as
permission to release the file. It is not needed for a TEST file. An authorized agent/transmitter mayenter their PIN; however, the
Withholding Agent is responsible for the accuracy of the returns. The payer will be liable for penalties for failure to comply with filing
requirements. If you forget your PIN, please calltoll-free at 1–866–455–7438 or outside the U.S. at 304–263–8700for assistance.
Sec. 6. Electronic Filing Specifications
.01The FIRE System is designed exclusively for the filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, and
W–2G.
.02A transmitter must have a TCC (see Part A,Sec. 6) before a file can be transmitted.
.03Within 5 days, the results of the electronic transmission willbe e-mailed to you if you provided an accurate e-mail address on
the “Verify Your Filing Information” screen. If you are using e-mailfiltering software, configure your software to accept e-mail from
f
ire@irs.govand irs.e-helpmail@irs.gov. If the e-mail indicates that your file is bad, you must log into the FIRE System and go to
the CHECK FILE STATUS area of the FIRE System to determine what the errors are in your file.
Sec. 7. Connecting to the FIRE System
.01Point your browser to http://fire.irs.govto connect to the FIRE System.
.02Before connecting, have your TCC and TIN available.
.03Your browser must support SSL 128-bit encryption.
.04FIRE Internet Security Technical Standards are:
HTTP 1.1 Specification(h
ttp://www.w3.org/Protocols/rfc2616/rfc2616.txt)
SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake.
SSL 3.0 Specifications (h
ttp://wp/netscape.com/eng/ssl3)
TLS 1.0 Specifications (h
ttp://www.ief.org/rfc/rfc2246.txt)
The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
AES 256-bit (FIPS–197)
AES 128-bit (FIPS–197)
TDES 168-bit (FIPS–46–3)
2010–38 I.R.B.363September 20, 2010

FirsttimeconnectiontotheFIRESystem(If you have logged on previously, skip to Subsequent Connections to the FIRE
System.)
Click“Create New Account.”
Fill out the registration form and click“Submit.”
Enter yourUser ID(most users logon with their first and last name).
Enter and veri
fy yourpassword(the password is user assigned and must be 8 alpha/numerics,
containing at
least 1 uppercase, 1 lowercase and 1 numeric). FIRE may require you to change
the password
periodically.
Click“Create”.
If you receive the message“Account Created”,click“OK”.
Enter and verify your 10-digit self-assigned PIN (Personal Identification Number).
Click“Submit.”
If you recei
ve the message“Your PIN has been successfully created!”,click“OK”.
Read the bulletin(s) and/or click“Click here to continue”.
S
ubsequentconnectionstotheFIRESystem
Click“Log
On.”
Enter yourUser ID(most users logon with their first and last name).
Enter yourpassword(the password is user assigned and is case sensitive).
U
ploadin
gyourfiletotheFIRESystem
At Menu Op
tions:
Click“Send Information Returns”
Enter yourTCC:
Enter yourTIN:
Click“Submit.”
The system will then display the company name, address, city, state, ZIP Code, telephone
number, contact and e-mail address. This information will be used to e-mail the transmitter
regarding this transmission. Please verify that your e-mail address is correct. Update as
appropriate and/or Click“Accept”.
Click one of the following:
Orig
inal File
Amended File
Test File(This option will only be available November 1 through February
15.)
Replacement File(Click on the file to be replaced.)
Enter your 10-digit PIN.
Click“Submit.”
Click“Browse”to locate the file and open it.
Cl
ick“Upload.”
When the upload is complete, the screenwill display the total bytes received and tell you the name of the file you just
uploaded. Record this information.
If you have more files to upload for that TCC:
Click“File Another?;”otherwise,
Click“Main Menu.”
If you do not receive an e-mail in 5 business days or your e-mail indicates the file is bad, logback into the FIRE System and
click on CHECK FILE STATUS to view the results of your file.
September 20, 20103642010–38 I.R.B.

CheckingyourFILESTATUS
At the Main Menu:
Click“Check File Status.”
Enter yourTCC:
Enter yourTIN:
Click“Search.”
If “Results” indicate:
“Good, Not Released”and you agree with the “Count of Payees”, you
are finished with this file. The file will automatically be released after 10
calendar days unless you contact us within this timeframe.
“Good, Released”— File has been released to our mainline processing.
“Bad”- Correct the errors and timely resubmit the file as a “replacement”.
“Not yet processed”— File has been received, but we do not have results
available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click onMain Menu.
Click“L
og Out.”
Close your Web Browser.
Sec. 8. Common Submission Problems and Questions
.01Publication 1187 is a format document,nota tax law document. Therefore, this publication cannot provide for all possible
reporting situations. For any given record entry, it is the responsibility of the filer to make sure that the relevant tax law is applied to
the record entry being made.
F
ORMATERRORS
1. Incorrect TIN indicator in the “W” Record.
Be careful that the correct TIN Indicator is used. A U.S. withholding agent always has an EIN. Only a foreign withholding agent
that has entered into a Qualified Intermediary agreement with the IRS can have a QI-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 correction process requires that the “W” Recordbe checked for validity before the “Q” Record can be corrected.
Please ensure that the withholding agent’s Name, EIN, StreetAddress, City and State or Country is present along with the
appropriate Postal or ZIP Code. Withholding Agent’s Name Line–1mustcontain the withholding agent’s name.
3. Mis
sing Recipient TIN in the “Q” Record.
A Recipient TINmustbe present in order to allow a reduction or exemption from withholding at the 30% tax rate. The only major
exceptions to this rule involve payments of portfolio interest, dividends, and certain royalty payments. 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.
4. Invalid recipient name and address information.
The re
cipient name entered in Recipient’s Name Line–1 must be the same name shown on the withholding certification document
provi
ded to and retained by the withholding agent. Recipient’s Street Line–1 should only show the official street address. Use
Recip
ient’s Street Line–2 for additional internal distribution information such as mail stop numbers or attention information.
Follo
w the instructions for entry of foreign postal codes, cities and countries. Do not input all information in the City field.
Use t
he appropriate fields and codes.
2010–38 I.R.B.365September 20, 2010

5. Incorrect use of Recipient Code 20 (Unknown Recipient).
This Recipient Code may be usedonlyif 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. If Recipient Code 20 is used then Recipient Name Line–1 must contain the words
“UNKNOWN RECIPIENT” and the other name and address fields must be blank.
6. Incorrect use of Recipient Code 20 and the Tax Rate and U. S. Tax Withheld fields.
If Recipient Code 20 is used, the Tax Rate and the U.S. Tax Withheld must always be 30%. Exemption Code 04 (treaty
exemption)CANNOT BE USED.
7. Incorrect use of Country Codes in the “Q” Record.
There are 3 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 Instructions for Form 1042-S is comprehensive.Do notuse any code that isn’t
on the list. Read the instructions for Form 1042-S regarding the use of “OC” and “UC”.Do notuse these two codes under any
circumstance other than those specifically indicated in the Instructions for Form 1042-S.
8. Incorrect r
eporting of Tax Rates in the “Q” Record.
A valid Tax Rate Table can be found in the Instructions for Forms1042-S. Please refer to 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.
9. Total amounts reported in the “C” Record do not equal the total amounts reported in the “Q” Records.
The total Gro
ss Income and Total Withholding Credit reported in the “Q” Record must equal the Total Gross Income and Total
Withholding
Credit reported in the corresponding “C” Record.
10. The following are other major errors associated with electronic filing:
a.Invalid characters. The only valid characters are those characters listed in Note3atthebeginningofthe“T”,“W”and
“Q” Records.
b.“Q” Record Positions 383–394 (Total Withholding Credit) must equal the amounts in Positions 359–370 (U.S. Tax Withheld)
and Positions 371–382 (Withholding by Other Agents).
c.“C” Record
Positions 31–45 mustreflect the aggregate of the preceding “Q” records positions 383–394 (Total Withholding
Credit).
d.“Q” Record Positions 42–45 (Tax Rate) must reflect a valid tax rate.
e.“Q” Record Positions 46–47 (Exemption Code) must reflect a valid code and the exemption code must be compatible with
the tax rate. For example, if you enter a zero tax (0000) rate in positions 42–45 you must enter the appropriate exemption
code of 01–09 in positions 46–47.
N
ON-FORMATERRORS
1. SPAM filt
ers are not set to receive e-mail from f
ire@irs.govand irs.e-helpmail@irs.gov.
If you want to receive e-mails concerning yourfiles, processing results,reminders and notices, setyour SPAM filter to receive
e-mail fromf
ire@irs.govandirs.e-helpmail@irs.gov.
2. Incorrect e-mail address provided.
When the “Ve
rify Your Filing Information” screen is displayed, make sure your correct e-mail is displayed. If not, please
update with
the correct e-mail.
3. Transmitter does not check the FIRE Systemtodeterminewhythefileisbad.
The results of your file transfer are posted to the FIRE System within five business days. If the correct e-mail address was
provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE
STATUS. If the results in the e-mail indicate “Good, Released” and you agree with the “Count of Payees”, then you are finished
with this file. If you have any other results, please follow the instructions in the Check File Status option. If the file contains
errors, you can get an online listing of the errors. Date received and number of payee records are also displayed. If the file is good,
but you do not want the file processed, you must contact IRS/IRB within 10 calendar days from the transmission of your file.
September 20, 20103662010–38 I.R.B.

4. Transmitter uses the TCC assigned for filing 1098, 1099, 5498 or W–2G Forms.
Use your Form 1042-S TCC which begins with “22” to transmit your 1042-S file, otherwise, it will be automatically considered
an error.
5. Incorrect file is not replaced timely.
If we have advised you that your file is bad, correct the file and timely resubmit as a replacement. You must submit a good
replacement file within 60 days of the submission date of the original file.
6. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and
send 10 separate compressed files.
7. Transmitter
sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send a
replacement or
amended file to replace the original/amended/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless CHECK FILE STATUS indicates the file is bad
(5 business days after file was transmitted). If you do not want us to process the file, you must first contact ustoll-free at
1–866–455–7438 or outside the U.S. at 304–263–8700to see if this is possible.
8. Transmitter sends an original file that is good, and thensends an amended file for the entire file even though there are
only a few changes.
The amended fi
le, containing the proper coding, should only contain the records needing correction, not the entire file.
9. File is formatted as EBCDIC.
All files submitted electronicallymust be in standard ASCII code.
10. Transmitter has one TCC number, but is filing for multiple companies, which TIN should be used when logging
into the system to send the file?
When sending the file electronically, you will need to enter theTIN of the company assigned to the TCC. When you upload the
file, it will contain the TINs for the other companies that you are filing for. This is the information that will be passed forward.
11. Transmitter sent the wrong file, what should be done?
Call us as soon as possibletoll-free at 1–866–455–7438 or outside the U.S. at 304–263–8700.Wemaybeabletostopthefile
before it has been processed.Please do not send a replacement for a file that is marked as a good file.
Part C. Record Format Specification and Record Layouts
Sec. 1. Transmitter “T” Record
.01This record identifies the entity preparing and transmitting the file. The transmitter and the withholding agent may be the same,
but they need not be.
.02ThefirstrecordofafileMUSTbe a Transmitter “T” Record. The “T” Record must appear on each electronic file; otherwise,
a replacement file may be requested.
.03The “T” Record is a fixed length of 820 positions.
.04All alpha characters entered in the “T” Record must be upper case.
Note 1: For all fields mark
ed “Required”, the transmitter must provide the information described under Description and
Remarks. If required fiel
ds are not completed in accordance with these instructions, IRS will contact you to request a replace-
ment file. For those field
s not marked Required, a transmitter must allow for the field, but may be instructed to enter blanks
or zeroes in the indicate
d field position(s) and for the indicated length.All records have a fixed length of 820 positions.
Note 2: A copy of the current paper Instructions for Form 1042-S for this revision of the Publication 1187 is included at the
end of this publication. These instructions should be used for the proper coding of each field in this record where applicable.
The instructions are updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the
most current instructions for Form 1042-S.
Note 3: The onlyvalid characters for electronic filing are alpha, numeric, blank, ampersand (&), hyphen (-), comma (,), apos-
trophe (’), forward slash (/), pound sign (#), period (.), and the percent (%). Only the percent [% (used as “in care of”)] is valid
2010–38 I.R.B.367September 20, 2010

in the first position.Do not use special characters that are unique to a language other than English. Inclusion of any characters
other than those identified as valid in the instructions will result in a “Bad File” status.
Record Name: Transmitter “T” Record
Field
PositionField TitleLength Description and Remarks
1Record Type1
Required.Enter“T”.
2–5
Tax Year4
Required.Enter year for which income and withholding are being reported.
6–14Transmitter’s
Taxpayer
Identification
Number (TIN)
9
Required.Enter the Taxpayer Identification Number of the Transmitter. This
can be an Employer Identification Number (EIN), Qualified Intermediary
Number (QI-EIN), Withholding Partnership (WP-EIN), or a Withholding Trust
(WT-EIN).DO NOT ENTER blanks, hyphens or alpha characters.
15–54
Transmitter’s Name40
Required.Enter name of transmitter of file. Abbreviate if necessary to fit
40-character limit. Omit punctuation if possible. Left-justify and blank fill.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example:
å=A,æ=A,ü=U,Ø=O,ň=N,etc.
55–94
Transmitter’s
Address
40
Required.Enter full mailing address of the transmitter. This will include
number, street, and apartment or suite number (P.O. Box can be used if mail is
not delivered to street address). Abbreviate as needed to fit 40-character limit.
Omit punctuation if possible. Left-justify and blank fill.
95–114
City20
Required.Enter the city or town (or other locality name) of transmitter. If
applicable, enter APO or FPO only. Left-justify and blank fill.
115–116
State Code2
Required if U.S. Transmitter.Enter only the two-alpha State Code. DO NOT
spell out the state name. See State Code Table Part A,
Sec. 13. Left-justify.
117–118Province Code2
Required if Foreign Country Code is “CA” (Canada).Enter only the
two-alpha character Province Code asshown in the Province Code table.DO
NOT spell out the Province Name. If foreign country other than Canada,
blank fill.
Province Code
AB
BC
MB
NB
NL
NS
NT
NU
ON
PE
QC
SK
YT
Province
Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland & Labrador
Nova Scotia
Northwest Territories
Nunavut
Ontario
Prince Edward Island
Quebec
Saskatchewan
Yukon Territory
119–120Country Code2
Required if Foreign Transmitter. If Country Code is present, State Code
field MUST be blank.Enter only the two-alpha Country Code from the Country
Code table.DO NOT spell out the Country Name.
Note: COUNTRY CODES: The list of country codes provided in the current paperInstructions for Form 1042-S 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 as required. Do not enter U.S. in the Country Code field.
September 20, 20103682010–38 I.R.B.

Record Name: Transmitter “T” Record
Field
PositionField TitleLength Description and Remarks
121–129Postal or ZIP Code9
Required.Enter up to nine numeric characters for all U.S. addresses (including
territories, possessions and APO/FPO). For foreign addresses enter the
alpha/numeric foreign postal code, if applicable. Enter this code in the left most
position and blank fill the remaining positions. Left-justify.
130–169Contact Name40
Required.Enter the name of the person to contact if any questions should arise
with the transmission. Left -justify.
170–189Contact Telephone
Number
20
Required.Enter the contact person’s telephone number, and extension, if
applicable. If foreign, provide appropriate codes for overseas calls. Left-justify.
190–194Transmitter Control
Code (TCC)
5Required.Enter the five-character alpha/numeric TCC assigned ONLY for
Form 1042-S reporting. (The first two numbers will always be22.) All alpha
characters must be upper case.
195–198
Test Indicator4
Requiredifthisisatestfile.Enter the word “TEST”. Otherwise, enter blanks.
199Prior Year Indicator1
Required.Enter a “P” only if reporting prior year data; otherwise, enter blank.
Do not enter a “P” for current year information.
200–810Reserved611 Enter blanks.
811–818Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it
is the first record on your file andyou can have only one “T” Record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence,i.e.,2,3,4,etc.Right-justifynumbers with leading zeroes 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” andso on until you reach the
final record of the file, the “F” Record.
819–820Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Transmitter “T” Record Layout
Record Type Tax Year Transmitter’s
TIN
Transmitter’s
Name
Transmitter’s
Address
CityState Code Province Code
1
2–5
6–14
15–5455–9495–114115–116
117–118
Country
Code
Postal or
ZIP Code
Contact
Name
Contact
Telephone
Number
TCCTest
Indicator
Prior Year
Indicator
ReservedRecord
Sequence
Number
Blank or
Carriage
Return
Line Feed
119–120 121–129 130–169 170–189 190–194
195–198
199200–810 811–818 819–820
Sec. 2. Withholding Agent “W” Record
.01The “W” Record identifies the Withholding Agent.
.02Enter a “W” Record after the initial “T” Record on the file, followed by the Recipient “Q” Records, and a Reconciliation “C”
Record. Donotreport for a withholding agent if there are no corresponding Recipient “Q” Records.
.03Several “W” Records for different Withholding Agents may appear on the same Transmitter’s File.
.04Each “W” Record is a fixed length of 820 positions.
.05All alpha characters entered in the “W” Record must be uppercase.
2010–38 I.R.B.369September 20, 2010

Note 1: For all fields marked “Required”, the transmittermustprovide the information described under Description and
Remarks. If required fields are not completed in accordance withthese instructions, your file may not process correctly. For
those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in
the indicated field position(s) and for the indicated length. All records have a fixed length of 820 positions.
Note 2: A copy of the current paper Instructions for Form 1042-S for this revision of the Publication 1187 is included at the
end of this publication. These instructions should be used for the proper coding of each field in this record where applicable.
The list of country codes in the instructions includes all recognized country codes and MUST be used for coding. The instruc-
tions are updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the most current
instructions.
Note 3: The onlyvalid characters for electronic filing are alpha, numeric, blank, ampersand (&), hyphen (-), comma (,), apos-
trophe (’), forward slash (/), pound sign (#), period (.), and the percent (%). Only the percent [% (used as “in care of”)] is valid
in the first position.Do not use special characters that are unique to a language other than English.. Inclusion of any characters
other than those identified as valid in the instructions will result in a “Bad File” status.
Record Name: Withholding Agent “W” Record
Field
PositionField TitleLength Description and Remarks
1Record Type1
Required.Enter“W.”
2Return Type Indicator1
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 (e.g., if you are replacing an amended file the indicator
would be 1). Do not enter a blank or alpha character.
Acceptable Values are:
•0 (Zero) = Original
•1 = Amended
3Pro 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)=NotProRata
•1=ProRataBasisReporting
4–12Withholding Agent’s
EIN
9
Required.Enter the nine-digit Employer Identification Number of the
Withholding Agent. DoNOTenter blanks, hyphens or alpha characters. An EIN
consisting of all the same digits (e.g., 111111111) is not acceptable. DoNOT
enter the recipient’s TIN in this field.
Note: See current paper 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.
13Withholding Agent’s
EIN Indicator
1
Required.Enter the Withholding Agent’s EIN indicator from the following
values:
•0=EIN
•1 = QI-EIN, WP-EIN, WT-EIN
•2 = NQI-EIN
Note: Use EIN indicator 1 only if the Withholding Agent’s EIN begins with “98”ANDthe Withholding Agent, Withholding
Trust or Withholding Partnership has entered into a withholding 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 or QI-EIN which appears in position 4–12 of the “W” Record.
Left-justify and blank fill.
Note: Do not use special characters in names or addresses that are unique to a language other than English. For example:
å=A,æ=A,ü=U,Ø=O,ň=N,etc.
September 20, 20103702010–38 I.R.B.

Record Name: Withholding Agent “W” Record
Field
PositionField TitleLength Description and Remarks
54–93
Withholding Agent’s
Name Line–2
40Enter supplementary withholding agent’s name information; otherwise, enter
blanks. Use this line for additional names (e.g., partners or joint owners), for
trade names, stage names, aliases or titles. Also use this line for “care of” or
“via”. Left-justify and blank fill.SeeNote3atthebeginningofthe“W”
Record.
94–133Withholding Agent’s
Name
Line–3
40See above.
134–173Withholding Agent’s
Street
Line–1
40
Required.Enter the mailing address of the withholding agent. Street address
should include number, street, and apartment or suite number (or P.O. Box if
mail is not delivered to street address). Abbreviate as needed. Left-justify and
blank fill.
174–213Withholding Agent’s
Street
Line–2
40Enter supplementary withholding agentstreet address information. Otherwise,
blank fill.
214–253
Withholding Agent’s
City
40
Required.Enter the city or town (or other locality name). Enter APO or
FPO only if applicable.Do notenter a foreign postal code in the city field.
Left-justify and blank fill.
254–255
Withholding Agent’s
State Code
2
Required if Withholding Agent has a U.S. address.Enter the two-character
State Code abbreviation. If not a U.S. state, territory or APO/FPO identifiers,
blank fill.Donotuseanyofthetwocharacter Country Codes in the State
Code Field.
Note: If the withholding agent has a U.S. address, leave the country code in positions 258–259 blank.
256–257
Withholding Agent’s
Province Code
2
Required if Foreign Country Code is “CA” (Canada).Enter only the
two-alpha character Province Code asshown in the Province Code Table. See
“T” record positions 117–118 for Province Code Table.DO NOT spell out the
Province Name. If foreign country other than Canada, blank fill.
258–259
Withholding Agent’s
Country Code
2
Required if QI or NQI or other foreign withholding agent.Enter only the
two-alpha Country Code from the Country Code Table.DO NOT spell out the
Country Name.
Note: COUNTRY CODES: The list of country codes provided in the current paperInstructions for Form 1042-S 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 as required. Do not enter U.S. in the Country Code field.
260–268Postal or ZIP Code9
Required.Enter up to nine numeric characters for all U.S. addresses (including
territories, possessions and APO/FPO). For foreign addresses enter the
alpha/numeric foreign postal code, if applicable. Enter this code in the left most
position and blank fill the remaining positions. Left-justify.
269–272Tax Year4
Required.Enter the four-digit year of the current tax year unless you entered
a “P” in the Prior Year Indicator Field of the “T” Record. All recipient “Q”
Records must report payments for thisyear only. Different tax years may not
appear on the same file.
273–317Withholding Agent
Contact Name
45Required.Enter the name of the person IRS can contact if questions arise
concerning this filing. Left-justify and blank fill the remaining positions.
318–362Withholding Agent’s
Department Title
45Required.Enter the title of the contact person or the department which can
handle inquiries concerning this filing. Left-justify and blank fill the remaining
positions.
2010–38 I.R.B.371September 20, 2010

Record Name: Withholding Agent “W” Record
Field
PositionField TitleLength Description and Remarks
363–382Contact Telephone
Number and
Extension
20
Required.Enter the telephone number of a person to contact regarding
electronic files. Omit hyphens. If no extension is available, left-justify and fill
unused positions with blanks. If foreign, provide appropriate codes for overseas
call.
383Final Return Indicator1
Required.Enter the one position value below to indicate whether you will
be filing Forms 1042-S in the future.
•0 (Zero) = will be filing
•1 = will not be filing
384–809Reserved426 Enter blanks.
810Amended Return
Indicator
1Required for amended returns only. Enter the appropriate code:
CodeDefinition
GIf this is a one-step transaction amended
return or the first of a two-step
transaction amended return
CIf this is the second transaction of a
two-step transaction amended return
BlankIf this is not a return being submitted to
amend information already processed
by IRS
Note: Amended C and G coded records must be reported using separate Payer “W” Records. Refer to Part A, Sec. 9,
for specific instructions on how to file amended returns.
Non-coded records cannot be submitted in an Amended file.
811–818Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it
is the first record on your file andyou can have only one “T” Record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence,i.e.,2,3,4,etc.Right-justifynumbers with leading zeroes 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” andso on until you reach the
final record of the file, the “F” Record.
819–820Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Withholding Agent “W” 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
1234–1213
14–5354–93
Withholding
Agent’s Name
Line–3
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
94–133134–173174–213
214–253254–255256–257258–259
September 20, 20103722010–38 I.R.B.

Postal or ZIP CodeTax YearWithholding Agent
Contact Name
Withholding
Agent’s Department
Title
Contact Telephone
Number and
Extension
Final Return
Indicator
260–268269–272273–317318–362363–382383
ReservedAmended Return IndicatorRecord Sequence NumberBlank or Carriage Return
Line Feed
384–809810811–818819–820
Sec. 3. Recipient “Q” Record
.01The “Q” Record contains name and address information for the Recipient of Income, Non-Qualified Intermediary or Flow-
Through Entity if appropriate, Payer, and all data concerning the income paid and tax withheld that is required to be reported under
U.S. law. Each Recipient “Q” Record is treated as if it were a separate Form 1042-S.
.02Since the “Q” Record is restricted to one type of income,one type of exemption code,and one tax rate, under certain circum-
stances 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 during processing. This will result in IRS contacting you for correct
information.
.03Following are some of the circumstances when more than one “Q” Record for a recipient would be required:
(a)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 Taxes withheld by you or any other withholding agent pertaining to
that Income Code.
(b)Change in Country Code during the year. For example, the Withholding Agent received notification via 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 you or any
other withholding agent and Exemption Code, if any. The amounts reported must be based on each country.
(c)Change in a country’s tax treaty rate during the year. For example, effective April 1, country X changes its tax treaty rate
from 10% to 20%. A separate “Q” Record must be reported foreach of the tax rates. Provide the Gross Income Paid, Tax
Rate, andanyU.S. Federal Tax Withheld by you or any other withholding agent under each tax rate.
.04All 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 the “W” Record for another Withholding Agent begins.
.05All alpha characters entered inthe “Q” Record must be upper case.
.06The “Q” Record is a fixed length of 820 positions.
.07Report income and tax withheld in whole dollars only. Round up or down as appropriate. To round off amounts to the nearest
whole dollar, drop amounts under 50 cents and increase to the next whole dollar amounts of 50 to 99 cents. If you have to add two or
more amounts to figure the amount to be reported, include cents when adding and only round off the total figure to be reported.DO
NOTenter cents.
Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and
Remarks. If required fields are not completed in accordance with these instructions,IRS will contact you to request a replace-
ment file. For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks
or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 820 positions.
Note 2: A copy of the current paper Instructions for Form 1042-S for this revision of the Publication 1187 is included at the
end of this publication. These instructions should be used for the proper coding of each field in this record where applicable.
The list of country codes in the instructions includes all recognized country codes and MUST be used for coding. The instruc-
tions are updated each year as required.Since Publication 1187 may not be revised every year, be sure to use the most current
instructions.
Note 3: The onlyvalid characters for electronic filing are alpha, numeric, blank, ampersand (&), hyphen (-), comma (,), apos-
trophe (’ ), forward slash (/), pound sign (#), period (.), and the percent (%). Only the percent [% (used as “in care of”)] is valid
in the first position.Do not use special characters that are unique to a language other than English. Inclusion of any characters
other than those identified as valid in the instructions will result in a “Bad File” status.
2010–38 I.R.B.373September 20, 2010

Record Name: Recipient “Q” Record
Field
PositionField TitleLength Description and Remarks
1Record Type1
Required.Enter“Q.”
2Return 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 (e.g., if you are replacing an amended file the indicator
wouldbe1).Mustbethesamevalueas in the “W” Record. Values are:
•0 (Zero) = Original
•1 = Amended
3Pro Rata Basis
Reporting
1
Required.Enter the one position value below to identify whether reporting Pro
Rata Basis. Must be the same value as in the “W” Record. Values are:
•0(Zero)=NotProRata
•1=ProRataBasisReporting
4–5
Income Code2
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.DO NOTenter blanks or 00 (zeroes).
Note: Refer to the current paper Instructions for Form 1042-S for more information.
6–17Gross Income12
Required.Enter the gross income amount in whole dollars only, rounding
to the nearest dollar(do not enter cents). For example, report $600.75 as
000000000601. An income amount of zero cannot be shown. Only amended
returns can be zero amounts. Numeric only, right-justify and zero fill.
Note: Do not report negative amounts in any amount field.
18–29Withholding
Allowance
12
Used with Income Codes 15 through 20 ONLY.Enter the withholding allowance
amount in whole dollars only, rounding to the nearest dollar(do not enter
cents). Numeric only, right-justify and zero fill. Otherwise, enter blanks.
30–41Net Income12
Required if Dollar Amount is Entered in Withholding Allowance Field.
Enter the net income in whole dollars only, rounding to the nearest dollar(do
not enter cents). An amount other than zeromustbe shown. Numeric only,
right-justify and zero fill. Otherwise, enter blanks.
42–45
Tax Rate4
Required.Enter the correct Tax Rate applicable to the income in gross income
field or net income field, as appropriate. Enter the Tax Rate as a 2-digit whole
number and 2-digit decimal (e.g., Enter 27.50 % as 2750, 15% as 1500 or 7% as
0700). See Note below.
Note: The correct Tax Rate must be entered, even if withholding was at a lesser rate. See the current paper Instructions
for Form 1042-S.
46–47Exemption Code2
Required. Read Carefully.
•If the tax rate entered is 0%, enter the appropriate exemption code “01”through
“09” from the current paper Instructions for Form 1042-S.
•If the tax rate entered is 1% through 30%, enter “00”.
•If the tax rate entered is greater than 30%, blank fill.DO NOTenter “00”.
See the current paper Instructions for Form 1042-S for circumstances under
which Exemption Code “99” must be used.
Note: If an incorrect amount of tax was withheld, report the amount that was actually withheld and use the correct
tax rate in field positions 42–45.
48–49Recipient’s Country
of ResidenceCode
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, whether
or not you are applying a tax treaty benefit to this payment. The rate of tax
withheld is determined by this code.
September 20, 20103742010–38 I.R.B.

Record Name: Recipient “Q” Record
Field
PositionField TitleLength Description and Remarks
Note: Do not enter U.S. in the Country Code field. Enter “OC” (other country)onlywhen the country of residence does
not appear on the list or the payment is made to an international organization. If you are making a payment to a QI or QI
withholding rate pool, enter the country code of the QI.
50–59
Reserved10Enter blanks
60–71Amount Repaid12This field should be completed only if:
you repaid a recipient an amount that was over-withheld and you are going
to reimburse yourself by reducing, by the amount of tax actually repaid, the
amount of any deposit made for a payment period in the calendar year following
calendar year of withholding. Otherwise, enterzeros.
72–91Recipient Account
Number
20Enter the account number assigned by the withholding agent to the recipient.
Do notenter the recipient’s U.S. or foreign TIN. If account numbers are NOT
assigned, then blank fill. This field may contain numeric, alpha characters,
blanks or hyphens. Left-justify and blank fill.
92–93Recipient Code2
Required.Enter the appropriate Recipient Code. Refer to the list of appropriate
codes in the current paper Instructions for Form 1042-S. No other codes or
values are valid.
Note: If recipient code “20” is used then Recipient’s Name Line–1 must be “UNKNOWN” or “UNKNOWN RECIPIENT”
and Recipient’s Name Lines 2 and 3 must be BLANK. The tax rate must be 30%.
94-133Recipient’s Name
Line–1
40
Required.Provide the complete name of the recipient. If the recipient has a
U.S. TIN, enter the name as established when applying for the TIN. If recipient
code “20” is used then “UNKNOWN” or “UNKNOWN RECIPIENT” must
be entered and Recipient’s Name Lines 2 and 3 must be blank. See current
paper Instructions for Form 1042-S for specifics on “UNKNOWN RECIPIENT”
and “WITHOLDING RATE POOL”.See Note 3 at the beginning of the “Q”
Record.
Note 1: A Non-Qualified Intermediary (NQI) canNEVER be entered as the recipient.
Note 2: Do not use special characters in names or addresses that are unique to a language other than English. For
example: å = A, æ = A, ü = U, Ø = O,ň=N,etc.
134–173Recipient’s Name
Line–2
40Enter supplementary recipient name information including titles; otherwise,
enter blanks. Use this line for additional names (e.g., partners or joint owners),
for trade names, stage names, aliases or titles. Also use this line for “care of”,
“Attn.” or “via”.See Note 3 at the beginning of the “Q” Record.
174–213Recipient’s Name
Line–3
40See above.
214–253
Recipient’s Street
Line–1
40
Required.Enter the mailing address of the recipient. Street address should
include number, street, apartment, or suite number (or P.O. Box if mail is not
delivered to street address). Abbreviate as needed. Left-justify and blank fill.
See Note 3 at the beginning of the “Q” Record.
254–293
Recipient’s Street
Line–2
40Enter supplementary recipient street address information. If a P.O. Box is used
in addition to a street address enter it here; otherwise, left-justify and blank fill.
294-333Recipient’s City40
Required.Enter the city or town (or other locality name). Enter APO or
FPO only, if applicable. Do not enter aforeign postal code in the city field.
Left-justify and blank fill.
334–335
Recipient’s State2
Required if U.S. address.Enter the two-character State Code abbreviation. If
no U.S. state, territory or APO/FPO identifier is applicable then blank fill.Do
not use any of the two character Country Codes in the State Code Field.
2010–38 I.R.B.375September 20, 2010

Record Name: Recipient “Q” Record
Field
PositionField TitleLength Description and Remarks
Note: If the recipient has a U.S. address, leave the provincecode in positions 336–337 and country code in positions
338–339 blank.
336–337Recipient’s Province
Code
2
Required if Recipient Country Code in positions 338–339 is “CA”.Enter only
the two-alpha character Province Codeas shown in the Province Code Table.
See “T” Record positions 117–118 for Province Code Table.DO NOT spell out
the Province Name. If foreign country other than Canada, blank fill.
338–339Recipient’s Country
Code
2
Required if the recipient has a foreign address.Enter the two-character
Country Code abbreviation.
Note 1: If the state code is entered in positions 334–335, leave this field blank.
Note 2: COUNTRY CODES: The list of country codes provided in the current paper Instructions for Form 1042-S
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 as required. If you aremaking a payment to a QI, enter the country code of the QI.
Note 3: Enter “UC” (unknown country)onlyif the payment is to an unknown recipient.
340–348Postal or ZIP Code9
Required.Enter up to nine numeric characters for all U.S. addresses (including
territories, possessions and APO/FPO). For foreign addresses enter the
alpha/numeric foreign postal code, if applicable. Enter this code in the left most
position and blank fill the remaining positions. Left-justify.
349–357
Recipient’s U.S. TIN 9Enter the recipient’s nine-digit U.S. Taxpayer Identification Number (TIN).
DO NOTenter hyphens, alpha characters or TINS consisting of all the same
digits (e.g.111111111 or 999999999) as these are not valid TINs. If TIN is not
required under regulations, blank fill.
Note: U.S. TINs are now required formost recipients. See current paper Instructions for Form 1042-S.
358
Recipient’s U.S. TIN
Type
1
Required.Enter the recipient’s U.S. TIN type indicator from the following
values:
•0=NoTINrequired
•1 = SSN/ITIN
•2=EIN
•3 = QI-EIN, WP-EIN, WT-EIN
•4 = TIN required but not provided
Note: Use EIN indicator 3 only if the Withholding Agent’s EIN begins with “98”ANDthe Withholding Agent, Withholding
Trust or Withholding Partnership has entered into a withholding agreement with the IRS.
359–370
U. S. Federal Tax
Withheld
12
Required.Enter the U.S. Federal tax withheld by you. Enter the amount in
whole dollars, rounding to the nearest dollar(do not enter cents). For example,
report $600.25 as 000000000600. Numeric only, right-justify and zero fill. If
there was no withholding, zero fill.
371–382Withholding By
Other Agents
12
Required.If you are a withholding agent reporting Form 1042-S information
that has already been subject to withholding by another withholding agent, enter
the amount withheld by the other agent. Enter the amount in whole dollars,
rounding to the nearest dollar(do not enter cents). For example, report $600.25
as 000000000600. Numeric only, right-justify and zero fill.If there was no
withholding, zero fill.
Note: If you are claiming a credit on your Form 1042 (line 66) because of the withholding by other agents, you must attach
a copy of the Form 1042-S to support the credit. For additional guidance please review the Form 1042 instructions.
383–394Total Withholding
Credit
12
Required.Enter the aggregate amount of U.S. Federal tax withheld by you and
any other withholding agent in whole dollars, rounding to the nearest dollar(do
not enter cents). For example, report $600.25 as 000000000600. Numeric only,
right-justify and zero fill.If there was no withholding, zero fill.
September 20, 20103762010–38 I.R.B.

Record Name: Recipient “Q” Record
Field
PositionField TitleLength Description and Remarks
Note: If the Total Withholding Credit, (aggregate amounts of U.S. Federal Tax Withheld and Withholding By Other
Agents) was either under or over reported, see Field Positions 761 of the “Q” Record.
395–400
Reserved6Enter blanks.
401–440NQI/FLW-THR/PTP
Name
Line–1
40Provide the complete name of the NQI/FLW-THR or PTP Entity. It is very
important that the complete name of the NQI/FLW-THR or PTP entity be
provided. Left-justify and blank fill.SeeNote3atthebeginningofthe“Q”
Record.
Note 1: If you are a nominee that is the withholding agent under Code Section 1446, enter the Publicly Traded
Partnership’s (PTP) name and other information in the NQI/FLW-THR fields; positions 401–666.
Note 2: All NQI/FLW-THR fields are REQUIRED if the NQI/FLW-THR entity is involved in the payment structure
WITH THE EXCEPTION OF THE NQI/FLW-THR TIN.
441–480NQI/FLW-THR/PTP
Name
Line–2
40Enter supplementary information; otherwise, enter blanks. Use this line for
additional names (e.g., partners or joint owners), for trade names, stage names,
aliases or titles. Also use this line for “care of” or “via”.See Note 3 at the
beginning of the “Q” Record.
481–520
NQI/FLW-THR/PTP
Name
Line–3
40See above.
521–522
Reserved2Enter blanks.
523–562
NQI/FLW-THR/PTP
Street
Line–1
40Enter the mailing address of the NQI/FLW-THR or PTP entity. Street address
should include number, street, apartment, or suite number (or P.O. Box if mail is
not delivered to street address). Abbreviate as needed. Left-justify and blank fill.
563–602
NQI/FLW-THR/PTP
Street
Line–2
40Enter supplementary NQI/FLW-THR or PTP entity street address information;
otherwise, blank fill.
603–642NQI/FLW-THR/PTP
City
40Enter the city or town (or other locality name). Left-justify and blank fill.
643–644NQI/FLW-THR/PTP
State Code
2Enter the two-alpha character state code (see table Part A, Sec. 13). If a state
code or APO/FPO is not applicable then blank fill.
645–646
NQI/FLW-THR/PTP
Province
Code
2Enter the two-alpha character Province Code abbreviation, if applicable. See
“T” Record positions 117–118.
647–648NQI/FLW-THR/PTP
Country Code
2Enter the two-character Country Code abbreviation, where the NQI/FLW-THR
or PTP is located. Enter blanks if the NQI/FLW-THR or PTP has a U.S. address.
649–657
NQI/FLW-THR/PTP
Postal Code or ZIP
Code
9Enter the alpha/numeric foreign postal code or U.S. ZIP Code for all U.S.
addresses including territories, possessions and APO/FPO. Enter the code in the
left most position and blank fill the remaining positions.
658–666
NQI/FLW-THR/PTP
U.S. TIN
9Enter the NQI/FLW-THR or PTP nine-digit U.S. Taxpayer Identification
Number (TIN), if any. Do NOT enter hyphens or alpha characters.
667–706Payer’s Name40Enter the name of the Payer of Income if different from the Withholding Agent.
Abbreviate as needed. If Withholding Agent and Payer are the same, blank fill.
707–715
Payer’s U.S. TIN9Enter the Payer’s U.S. TaxpayerIdentification Number if there is an entry in the
Payer Name Field; otherwise, leave blank.
716–727State Income Tax
Withheld
12If State Tax has been withheld, enter that amount, in whole dollars (do not enter
cents). Right-justify and zero fill. If no entry, zero fill.
Note: This amount is not included in the U.S. Federal Tax fields.
2010–38 I.R.B.377September 20, 2010

Record Name: Recipient “Q” Record
Field
PositionField TitleLength Description and Remarks
728–737Payer’s State Tax
Number
10Enter the employer’s state I.D. number if assigned by the state. Otherwise,
left-justify and blank fill.
738–739Payer’s State Code2Enter the two-character State Code abbreviation.
740–760Special Data Entries 21This field may be used for the filer’s own purposes, (e.g., Do Not Mail). If this
field is not used, enter blanks.
761U. S. Federal Tax
Withheld Indicator
1Required.Indicate if the U. S. Federal tax withheld was correct or incorrect
using the following values:
•0 = Correctly reported
•1 = Over withheld
•2 = Under withheld
Note 1: Please refer to Total withholding Credit positions 383–394.
762–783Recipient’s Foreign
Tax I.D. Number
22Enter the recipient’s identifying number. Use only characters listed in Note
3. Left-justify and blank fill.
784–809Reserved26Enter blanks.
810Amended Return
Indicator
1Required for amended returns only. Enter the appropriate code:
CodeDefinition
GIf this is a one-step transaction amended
return or the first of a two-step
transaction amended return
CIf this is the second transaction of a
two-step transaction amended return
BlankIf this is not a return being submitted to
amend information already processed
by IRS
Note: AmendedCand G coded records must be reported using separate Payer “W” Records. Refer to Part A, Sec. 9, for
specific instructions on how to file amended returns. Non-coded records cannot be submitted in Amended files.
811–818Record Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The
record sequence number for the “T” Record will always be “1” (one), since it
is the first record on your file andyou can have only one “T” Record in a file.
Each record, thereafter, must be incremented by one in ascending numerical
sequence,i.e.,2,3,4,etc.Right-justifynumbers with leading zeroes 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” andso on until you reach the
final record of the file, the “F” Record.
819–820Blank or Carriage
Return Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
September 20, 20103782010–38 I.R.B.

Recipient “Q” Record Layout
Record
Type
Return Type
Indicator
Pro Rata
Basis
Reporting
Income
Code
Gross
Income
Withhold-
ing Al-
lowance
Net Income Tax Rate Exemption
Code
123
4–5
6–1718–2930–41
42–45
46–47
Recipient’s
Country of
Residence
Code for Tax
Purposes
ReservedAmount
Repaid
Recipient
Account
Number
Recipient
Code
Recipient’s
Name Line–1
Recipient’s
Name Line–2
Recipient’s
Name Line–3
48–49
50–59
60–7172–9192–9394–133134–173174–213
Recipient’s
Street Line–1
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
214–253254–293
294–333
334–335
336–337338–339340–348
349–357
Recipient’s
U.S. TIN
Type
U.S. Federal
Tax
Withheld
Withholding
By Other
Agents
Total
Withholding
Credit
ReservedNQI/FLW-
THR/PTP
Name
Line–1
NQI/FLW-
THR/PTP
Name
Line–2
NQI/FLW-
THR/PTP
Name
Line–3
358359–370
371–382383–394
395–400
401–440441–480
481–520
ReservedNQI/FLW-
THR/PTP Street
Line–1
NQI/FLW-
THR/PTP Street
Line–2
NQI/FLW-THR
/PTP
City
NQI/FLW-
THR/PTP State
Code
NQI/FLW-
THR/PTP
Province Code
521–522523–562563–602
603–642643–644
645–646
NQI/FLW-
THR/PTP
Country Code
NQI/FLW-
THR/PTP Postal
Code or ZIP
Code
NQI/FLW-
THR/PTP U.S.
TIN
Payer’s NamePayer’s U.S. TINState Income
Tax Withheld
647–648
649–657658–666
667–706
707–715
716–727
Payer’s State Tax
Number
Payer’s State CodeSpecial Data EntriesU.S. Tax Federal
Withheld Indicator
Recipient’s Foreign
Tax I.D. Number
728–737738–739740–760761762–783
ReservedAmended Return IndicatorRecord Sequence NumberBlank or Carriage
Return Line Feed
784–809810811–818819–820
2010–38 I.R.B.379September 20, 2010

Sec. 4. Reconciliation “C” Record
.01The “C” Record is a fixed record length of 820 positions and all positions listed arerequired.The “C” Record is a summary
of the number of “Q” Records for each Withholding Agent,Gross Amount Paid, and Total Withholding Credit.
.02This record will be written after the last “Q” Record filed for a given withholding agent. For each “W” Record and group of
“Q” Records on the file, there must be a corresponding “C” Record.
.03All alpha characters entered inthe “C” Record must be upper case.
.04The “C” Record is a fixed length of 820 positions.
Record Name: Reconciliation “C” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter an “C.”
2–9Total “Q”
Records
8
Required.Enter the total number of “Q” Records for this withholding agent.
Right-justify and zero fill.Do not enter all zeros. For example, 53 “Q” Records are
entered as 00000053. See Part A, Sec. 4, Filing and Retention Requirements.
10–15
Blank6Enter blanks.
16–30Total Gross
Amount Paid
15Required.Enter the total gross income amount in whole dollars(do not enter
cents.)For example report $600.00 as 000000000000600. An income amount other
than zero must be shown. Right-justify and zero fill.
31–45
Total
Withholding
Credit
15Required.Enter the total aggregate amount of tax withheld by you and any other
withholding agent. This is the aggregate total amounts from the fields U.S. Federal
Tax Withheld and Withholding By Other Agents. Enter the amount in whole
dollars(do not enter cents.)For example report $600.00 as 000000000000600.
Right-justify and zero fill.
46–810Reserved
765
Enter blanks.
811–818Record
Sequence
Number
8
Required.Enter the number of the record as it appears within your file. The record
sequence number for the “T” Record will always be “1” (one), since it is the first
record on your file and you can have only one “T” Record in a file. Each record,
thereafter, must be incremented by one in ascending numerical sequence,i.e.,2,3,4,
etc. Right-justify numbers with leading zeroes 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 you reach the final record of the file, the “F”
Record.
819–820Blank or
Carriage Return
Line Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Reconciliation “C” Record Layout
Record TypeTotal “Q”
Records
BlankTotal Gross
Amount Paid
Total
Withholding
Credit
ReservedRecord
Sequence
Number
Blank or
Carriage
Return Line
Feed
12–9
10–15
16–30
31–45
46–810811–818819–820
Sec. 5. End of Transmission “F” Record
.01The “F” Record is a fixed record length of 820 positions and all positions listed arerequired. The “F” Record is a summary
of the number of withholding agents in the entire file.
September 20, 20103802010–38 I.R.B.

.02This 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.
.03All alpha characters entered in the “F” Record must be upper case.
.04The “F” Record is a fixed length of 820 positions.
Record Name: End of Transmission “F” Record
Field
Position
Field Title
Length
Description and Remarks
1Record Type1
Required.Enter“F”.
2–4Withholding Agent Count3
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 and zero fill.
5–810
Reserved806Enter blanks.
811–818 Record Sequence Number8
Required.Enter the number of the record as it appears within
your file. The record sequencenumber for the“T” Record will
always be “1” (one), since it is the first record on your file and you
can have only one “T” Record in a file. Each record, thereafter,
must be incremented by one inascending numerical sequence,
i.e.,2,3,4,etc. Right-justifynumberswithleadingzeroesin
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 you reach the final record of
the file, the “F” Record.
819–820 Blank or Carriage Return Line
Feed
2Enter blanks or carriage return line feed (CR/LF) characters.
Record TypeWithholding Agent
Count
ReservedRecord Sequence
Number
Blank or Carriage
Return Line Feed
12–4
5–810
811–818819–820
Part D. Extensions of Time and Waivers
Sec. 1. General — Extensions
.01An extension of time to file may be requested for Form 1042-S.
.02Submit Form 8809, Application for Extension of Time to File Information Returns, to IRS/IRB at the address listed in .09 of
this section. This form may be used to request an extension of time to file Form 1042-S submitted on paper or electronically to the
IRS. Use a separate Form 8809 for each method offiling information returns you intend to use,i.e.paper or electronically.
.03The fill-in Form 8809 may be completed online via the FIRE System. (See Part B, Sec. 7, for instructions on connecting to the
FIRE System.) At the Main Menu, click “Extension of Time Request” and then click “Fill-in Extension Form”. This option is only
used to request an automatic 30-day extension. If you are requesting an additional extension, you must submit a paper Form 8809.
Requests for an additional extension of time to file information returns are not automatically granted. Requests for additional time
are granted only in cases of extreme hardship or catastrophic event. The IRS sends only a letter of explanation approving or denying
your additional extension request. (Refer to .12 of this Section.)
.04To be considered, an extension request must be postmarked, transmitted or completed online by the due date of the returns;
otherwise, the request will be denied. (See Part A, Sec. 7.) If requesting an extension of time to file several types of forms, use
one Form 8809; however, Form 8809 or file must be postmarked no later than the earliest due date. For example, if requesting an
extension of time to file both Forms 1099-INT and 1042-S, submit Form 8809 on or before February 28, 2010.
.05 As soon as it is apparentthat a 30-day extension of time to file is needed, an extension request should be submitted. It may take
up to 30 days for IRS/IRB to respond to an extension request. IRS/IRB does not begin processing extension requests until January.
Extensions completed online via the FIRE System receive instant results.
2010–38 I.R.B.381September 20, 2010

.06Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional
or necessary information may be resubmitted within 20 days.
.07Requesting an extension of time for multiple withholding agents(10 or less)may be done by completing the online fill-in form
via the FIRE System or by mailing Form 8809 and attaching a list of the withholding agent names and associated TINs (EIN or SSN).
Each withholding agent must be completed online or included in the listing to ensure an extension is recorded for all withholding
agents. Form 8809 may be computer-generated or photocopied. Be sure to use the most recently updated version and include all
pertinent information.
Note: IRS encourages the withholding agent/transmitter community to utilize the online fill-in form in lieu of the paper Form
8809.
.08Withholding agents/transmitters requesting an extension of time to file for10 or more payersarerequiredto submit the
extension online via the fill-in form or in a file electronically (see Sec. 3,for the record layout).
.09All requests for an extension of time filed on Form 8809 should be sent using the following address:
Internal Revenue Service
Information Returns Branch
Attn: Extension of Time Coordinator
240 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
Note: Due to the large volume of mail received by IRS/IRB and the time factor involved in processing Extension of Time (EOT)
requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.
.10Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns,
and delivered by United States mail to IRS/IRB after the due date, are treated as timely under the “timely mailing as timely filing” rule.
A similar rule applies to designated private delivery services (PDSs). Notice 97–26, 1997–1 C.B. 6,provides rules for determining
the date that is treated as the postmark date.For items delivered by a non-designated Private Delivery Service (PDS), the actual date
of receipt by IRS/IRB will be used as the filing date. For items delivered by a designated PDS, butthrough a type of service not
designated in Notice 2004–83, 2004–2 C.B. 1030 the actual date of receipt by IRS/IRB will be used as the filing date. The timely
mailing rule also applies to furnishing statements to recipients and participants.
.11Transmitters requesting an extension of time for multiple withholding agents will receive one approval letter, accompanied by
a list of withholding agents covered under that approval.
.12If an additional extension of time is needed, a second Form 8809 or file must be filed by the initial extended due date. Check
line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in
cases of extreme hardship or catastrophic event.If requesting a second 30-day extension of time, submit the information return
files as soon as prepared. Do not wait for IRS/IRB’s response to your second extension request.
.13If an extension request is approved be sure to keep the approval letter in your files.DO NOTsend the approval letter or copy
of the approval letter to IRS/IRB or to the Ogden Service Center where the paper Forms 1042-S are filed.
.14Request an extension for only one tax year.
.15A signature is not required when requesting a 30 day extension. If a second 30 day extension is requested the Form 8809must
be signed.
.16Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a denial. Carefully
read and follow the instructions on the back of Form 8809.
.17Form 8809 may be obtained by calling1–800–TAX–FORM (1–800–829–3676). The form is also available atw
ww.irs.gov.
Sec. 2. Specifications for Filing Extensions of Time Electronically
.01The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted elec-
tronically. Also included are the instructions forthe information that is to be entered in the record.Filers are advised to read this
section in its entirety to ensure proper filing.
.02If a filer does not have an IRS/IRB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing Information
Returns Electronically (FIRE),mustbe submitted to obtain a TCC. This numbermustbe used to submit an extension request elec-
tronically. (See Part A, Sec. 6.)
.03For extension requests filed via an electronic file, the transmitter must fax Form 8809 or send an e-mail through the FIRE
System (fire@irs.govandirs.e-helpmail@irs.gov) the same day as the transmission. The e-mail should contain the same information
as the Form 8809 in order to mail a response, check the record count and form types in the file. The e-mail option is only used to
request the automatic 30-day extension. If you are requesting an additional extension, you must fax a signed Form 8809 the same day
as the transmission. Be sure to include the reason an additional extension is needed.
September 20, 20103822010–38 I.R.B.

.04 Transmitters submitting an extension of time via an electronic file should not submit a list of withholding agents names
and TINs with Form 8809 or e-mail this information since this information is included on the electronic file. However, Line 6
of Form 8809 must be completed or the total number of records on the extension file must be included within the e-mail. The
fill-in Form 8809cannotbe used in lieu of the paper Form 8809 for electronic files.
.05Do not submit extension requests filed electronically before January 3.
Sec. 3. Record Layout — Extension of Time
.01Positions 6 through 188 of the following record should contain information about the withholding agent for whom the extension
of time to file is being requested. Do not enter transmitter information in these fields.OnlyoneTCCmaybepresentinafile.
Record Layout for Extension of Time
Field
Position
Field Title
Length
Description and Remarks
1–5
Transmitter
Control Code
5Required. Enter the five-digit Transmitter Control Code (TCC)
issued by IRS.Only one TCC per file is acceptable.
6–146–149
Required. Must be the valid nine-digit TIN assigned to the
withholding agent.Do not enter blanks, hyphens or alpha
characters.All zeros, ones, twos, etc., will have the effect of an
incorrect TIN. For foreign entitiesthatarenotrequiredtohavea
TIN, this field may be blank; however, the Foreign Entity Indicator,
position 187,mustbe set to “X.”
15–54
Withholding Agent’s Name40
Required. Enter the name of the withholding agent whose TIN
appears in positions 6–14. Left-justify information and fill unused
positions with blanks.
55–94
Second Withholding Agent’s
Name
40If additional space is needed, this field may be used to continue
name line information (e.g., c/o First National Bank); otherwise, left-
justify and enter blanks.
95–134
Withholding Agent’s Address40
Required. Enter the withholding agent’s address. Street address
should include number, street, apartment or suite number (or PO
Box if mail is not delivered to a street address).
135–174
Withholding Agent’s City40
Required. Enter withholding agent’s city, town, or post office.
Note: For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51-position field. Enter
information in the following order: city, province or state, postal code, and the name of the country.
175–176
Withholding Agent’s State2
Required.Enter the withholding agent’s valid U.S. Postal Service
state abbreviation. (Refer to Part A, Sec. 13.)
177–185
Withholding Agent’s ZIP Code9
Required. Enter withholding agent’s ZIP Code. If using a five-digit
ZIP Code, left-justify information and fill unused positions with
blanks.
186Document Indicator1
Required. Enter the appropriate document code that indicates the
form for which you are requesting an extension of time.
Code
Document
41042-S
187Foreign Entity Indicator1Enter “X” if the withholding agent is a foreign entity.
Note: A foreign entity is not required to have a TIN.
188Recipient Request Indicator1Enter “X” if the extension request is to furnish statements to the
recipients of the information return.
Note: A separate file is required for this type of extension request. A file must either contain all blanks or all X’s in this field.
189–198 Blank10Enter blanks.
199–200 Blank2Enter blanks or carriage return/line feed (CR/LF) characters.
2010–38 I.R.B.383September 20, 2010

Extension of Time Record Layout
Transmitter Control
Code
Withholding
Agent’s TIN
Withholding
Agent’s Name
Second
Withholding
Agent’s Name
Withholding
Agent’s Address
Withholding
Agent’s City
1–5
6–14
15–5455–9495–134135–174
Withholding
Agent’s State
Withholding
Agent’s ZIP
Code
Document
Indicator
Foreign Entity
Indicator
Recipient
Request
Indicator
BlankBlank or CR/LF
175–176177–185
186187188189–198199–200
Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01Request anextension of time to furnish the statements to recipientsof Form 1042-S by submitting a letter to IRS/IRB at the
address listed in Part D, Sec 1.09. The letter should contain the following information:
(a)Withholding Agent’s name
(b)TIN
(c)Address
(d)Type of return
(e)Specify that the extension request isto provide statements to recipients
(f)Reason for delay
(g)Signature of withholding agent or duly authorized person.
.02Requests for an extension of time to furnish statements to recipients of Form 1042-S are not automatically approved; however,
if approved, generally an extension will allow a maximum of 30 additional days from the due date. The request must be postmarked
bythedateonwhichthestatements are due to the recipients.
.03Generally, only the withholding agent may sign the letter requesting the extension for recipient copies. A transmitter must have
a contractual agreement with the withholding agents to submit extension requests on their behalf. This should be stated in your letter
of request for recipient copy extensions. If you are requesting an extension for multiple withholding agents electronically, you must
use the format specifications in Sec. 3.
.04Requests for a recipient extension of time to file for more than 10 withholding agents are required to be submitted electronically.
(See Sec. 3, for record layout.)
.05 The fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients.
Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
.01If a withholding agent is required to file electronically but fails to do so and does not have an approved waiver on record, the
withholding agent will be subject to a penalty of $50 per return in excess of 250 unless reasonable cause is established. (For penalty
information, refer to the Penalty Section of theGeneral Instructions for Form 1042-S.)
.02If withholding agents are required to file original or amended returns electronically, but such filing would create an undue
hardship, they may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver from Filing In-
formation Returns Electronically, to IRS/IRB.Form 8508 can be obtained on the IRS Website atwww.irs.govor by calling toll-free
1–800–829–3676.
.03Even though a withholding agent may submit as many as 249 amended returns on paper, IRS/IRB encourages electronic filing
of amended returns. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more electronically.
However, if a waiver for original documents is approved, any amended returns for the same type of returns will be covered under this
waiver.
.04Generally, only the withholding agent may sign Form 8508. A transmitter may sign if given power of attorney; however, a
letter signed by the payer stating this fact must be attached to Form 8508.
.05A transmitter must submit a separate Form 8508 for each withholding agent. Do not submit a list of withholding agents.
.06All information requested on Form 8508 must be provided to IRS/IRB for the request to be processed.
.07The waiver, if approved, will provide exemption from the electronic filing requirement for the current tax year only. Withhold-
ing agents may not apply for a waiver for more than one tax year.
.08Form 8508 may be photocopied or computer-generated as long as itcontains all the information requested on the original form.
September 20, 20103842010–38 I.R.B.

.09Filers are encouraged to submit Form 8508 to IRS/IRB at least 45 days before the due date of the returns. Generally, IRS/IRB
does not process waiver requests until January. Waiver requests received prior to Januaryare processed on a first come, first served
basis.
.10All requests for a waiver should be sent using the following address:
Internal Revenue Service
Information Returns Branch
240 Murall Drive Mail Stop 4360
Kearneysville, WV 25430
.11Waivers are evaluated on a case-by-case basis and are approved ordenied based on criteria set forth in the regulations under
section 6011(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/IRB to respond to a waiver
request.
.12If a waiver request is approved be sure to keep the approval letter in your files.DO NOTsend a copy of the approved waiver
to the Ogden Service Center.
.13An approved waiver only applies to the requirement for filing Form 1042-S electronically. The withholding agent must timely
file information returns on the official IRS paper forms oran acceptable substitute form with the Ogden Service Center.
2010–38 I.R.B.385September 20, 2010

Part IV. Items o
fGeneralInterest
Applications
From
Cooperative E
lectrical
Companies For
Authority To
Issue New Cle
an Renewable
Energy Bonds
Now Being
Accepted By
The IRS
Announcement 2010–54
The Service a
nnounces that it is con-
ducting a su
pplemental application round
to award una
llocated national bond vol-
ume cap (“Vo
lume Cap”) under section
54C of the In
ternal Revenue Code for New
Clean Rene
wable Energy Bonds (“New
CREBs”). T
he IRS is now accepting
applicati
ons from cooperative electrical
companies
for authority to issue New
CREBs for q
ualified projects. Interested
cooperat
ive electric companies must sub-
mit an app
lication (“Application”) for an
allocati
on of available Volume Cap by
November
1, 2010. Applications must
be prepar
ed and submitted in accordance
with the
provisions of Notice 2009–33,
2009–17
I.R.B. 865, April 27, 2009, which
may be fo
und on the Service’s web site
athttp:
//www.irs.gov/taxexemptbond/in-
dex.htm
lorhttp://www.irs.gov/pub/irs-
drop/.
The form of Application, informa-
tion re
lating to eligibility, allocation and
genera
l guidance are contained in Notice
2009–3
3.
Only Applications from cooperative
electric companies will be considered
at this time.
Notice
2009–33 solicited Applications
for, an
d provided guidance on, the allo-
cation
of the $2.4 billion Volume Cap for
New CR
EBs. Up to one-third ($800 mil-
lion)
of the total Volume Cap was available
for al
location to qualified projects owned
by coo
perative electric companies. The
Servi
ce received 31 Applications request-
ing a t
otal of $609,204,555 in Volume Cap
for p
rojects to be owned by electric coop-
erat
ive companies. Pursuant to Section 6
of No
tice 2009–33, the Service allocated
$609
,204,555 of the available $800 mil-
lion
in volume cap to the 31 electric co-
ope
rative applicants using the smallest-to-
largest metho
dology. Unallocated Volume
Cap for cooper
ative electric applicants in
the amount of $
190,795,445 is currently
available. Al
locations of New CREBs Vol-
ume Cap are val
id for three years after the
date of the le
tter issuing the allocation.
The principal
author of this announce-
ment is Isabe
l Guerra of Tax Exempt
Bonds, Compl
iance & Program Manage-
ment, Tax Exe
mpt & Government Entities,
but other per
sonnel from the IRS and Trea-
sury Depart
ment participated in its devel-
opment. For
further information regarding
this announ
cement, contact Ms. Guerra at
(212) 719 65
16 (not a toll-free call).
Deletions F
rom Cumulative
List of Org
anizations
Contribut
ions to Which
are Deduc
tible Under Section
170 of the
Code
Announce
ment 2010–57
The Inter
nal Revenue Service has re-
voked it
s determination that the organi-
zations
listed below qualify as organiza-
tions de
scribed in sections 501(c)(3) and
170(c)(
2) of the Internal Revenue Code of
1986.
General
ly, the Service will not disallow
deduct
ions for contributions made to a
listed
organization on or before the date
of anno
uncement in the Internal Revenue
Bullet
in that an organization no longer
qualif
ies. However, the Service is not
preclu
ded from disallowing a deduction
for an
y contributions made after an or-
ganiz
ation ceases to qualify under section
170(c
)(2) if the organization has not timely
filed
a suit for declaratory judgment under
secti
on 7428 and if the contributor (1) had
know
ledge of the revocation of the ruling
or de
termination letter, (2) was aware that
such
revocation was imminent, or (3) was
in pa
rt responsible for or was aware of the
acti
vities or omissions of the organization
tha
t brought about this revocation.
If on
the other hand a suit for declara-
tor
y judgment has been timely filed, con-
tri
butions from individuals and organiza-
tio
ns described in section 170(c)(2) that
are otherwise
allowable will continue to
be deductible
. Protection under section
7428(c) would
beginonSeptember20,and
would end on th
e date the court first deter-
mines that the
organization is not described
in section 17
0(c)(2) as more particularly
set forth in s
ection 7428(c)(1). For indi-
vidual contr
ibutors, the maximum deduc-
tion protect
ed is $1,000, with a husband
and wife tre
ated as one contributor. This
benefit is n
ot extended to any individual, in
whole or in p
art, for the acts or omissions
of the organ
ization that were the basis for
revocatio
n.
American F
amily Credit Counseling
Peoria, AZ
Apple Cons
umer Credit Counseling, Inc.
Lynebrook
,NY
Brotherho
od of Men, Inc.
Washingto
n, DC
Debtermin
ded Inc.
Coral Gabl
es, FL
Five Star D
ebt Management Services, Inc.
Melville,
NY
Fleetwood
Stage Company, Inc.
New York, N
Y
Gold Coast
Credit Counseling, Inc.
Lake Worth
,FL
Lighthous
e Foundation, Inc.
Newnan, GA
Opera Inst
itute of California
Palm Sprin
gs, CA
Project Ch
allenge of the West Coast, Inc.
Bradenton
,FL
Promise Co
nsumer Credit Services, Inc.
Coconut Cr
eek, FL
Sugarland
Run Community Activities
Associati
on
Sterling
,VA
Strides,
Inc.
Watertow
n, SD
Town and C
ountry Acceptance
Corporat
ion
Cantonme
nt, FL
Vang Pao F
oundation
St. Paul,
MN
Winterha
ven, Inc.
Norwalk,
IA
Walker Fo
undation
Cincinna
ti, OH
September 20, 20103862010–38 I.R.B.

Deletions From Cumulative
List of Organizations
Contributions to Which
are Deductible Under Section
170 of the Code; Correction
Announcement 2010–58
This document contains a correction to
Announcement 2010–55, 2010–37 I.R.B.
346, which contained an incorrect date
within the document. The date incorrectly
read:“September 7”.
The date should have read:“Septem-
ber 13, 2010”.
2010–38 I.R.B.387September 20, 2010

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
September 20, 2010i2010–38 I.R.B.

Numerical Finding List
1
Bulletins 2010–27 through 2010–38
Announcements:
2010-43, 2010-27 I.R.B.42
2010-44, 2010-28 I.R.B.54
2010-45, 2010-29 I.R.B.87
2010-46, 2010-29 I.R.B.87
2010-47, 2010-30 I.R.B.173
2010-48, 2010-32 I.R.B.234
2010-49, 2010-34 I.R.B.272
2010-50, 2010-33 I.R.B.260
2010-51, 2010-33 I.R.B.261
2010-52, 2010-36 I.R.B.315
2010-53, 2010-36 I.R.B.323
2010-54, 2010-38 I.R.B.386
2010-55, 2010-37 I.R.B.346
2010-57, 2010-38 I.R.B.386
2010-58, 2010-38 I.R.B.387
Notices:
2010-48, 2010-27 I.R.B.9
2010-49, 2010-27 I.R.B.10
2010-50, 2010-27 I.R.B.12
2010-51, 2010-29 I.R.B.83
2010-52, 2010-30 I.R.B.88
2010-53, 2010-31 I.R.B.182
2010-55, 2010-33 I.R.B.253
2010-56, 2010-33 I.R.B.254
2010-57, 2010-34 I.R.B.267
2010-58, 2010-37 I.R.B.326
2010-60, 2010-37 I.R.B.329
Proposed Regulations:
REG-139343-08, 2010-33 I.R.B.256
REG-151605-09, 2010-31 I.R.B.184
REG-112841-10, 2010-27 I.R.B.41
REG-118412-10, 2010-29 I.R.B.85
REG-120391-10, 2010-35 I.R.B.310
REG-120399-10, 2010-32 I.R.B.239
Revenue Procedures:
2010-25, 2010-27 I.R.B.16
2010-26, 2010-30 I.R.B.91
2010-27, 2010-31 I.R.B.183
2010-28, 2010-34 I.R.B.270
2010-29, 2010-35 I.R.B.309
2010-30, 2010-36 I.R.B.316
2010-32, 2010-36 I.R.B.320
2010-33, 2010-38 I.R.B.347
Revenue Rulings:
2010-18, 2010-27 I.R.B.1
2010-19, 2010-31 I.R.B.174
2010-20, 2010-36 I.R.B.312
Tax Conventions:
2010-48, 2010-32 I.R.B.234
2010-52, 2010-36 I.R.B.315
Treasury Decisions:
9486, 2010-27 I.R.B.3
9487, 2010-28 I.R.B.48
9488, 2010-28 I.R.B.51
9489, 2010-29 I.R.B.55
9490, 2010-31 I.R.B.176
9491, 2010-32 I.R.B.186
9492, 2010-33 I.R.B.242
9493, 2010-35 I.R.B.273
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin
2010–26, dated June 28, 2010.
2010–38 I.R.B.iiSeptember 20, 2010

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2010–27 through 2010–38
Notices:
2003-19
Revoked by
Notice 2010-53, 2010-31 I.R.B.182
2009-47
Obsoleted by
Rev. Proc. 2010-28, 2010-34 I.R.B.270
Revenue Procedures:
81-18
Obsoleted by
Rev. Proc. 2010-27, 2010-31 I.R.B.183
2007-44
Modified by
Notice 2010-48, 2010-27 I.R.B.9
2009-18
Obsoleted in part by
Rev. Proc. 2010-25, 2010-27 I.R.B.16
2009-30
Superseded by
Rev. Proc. 2010-26, 2010-30 I.R.B.91
2009-35
Superseded by
Rev. Proc. 2010-33, 2010-38 I.R.B.347
Treasury Decisions:
9487
Corrected by
Ann. 2010-50, 2010-33 I.R.B.260
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2010–1 through 2010–26 is in Internal Revenue Bulletin 2010–26, dated June 28, 2010.
September 20, 2010iii2010–38 I.R.B.

INTERNAL REVENUE BULLETIN
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