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Submitted URL: https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzO...
Effective URL: https://www.irs.gov/businesses/international-businesses/form-1042-s-data-integrity-tool
Submission: On February 22 via manual from US — Scanned from DE
Effective URL: https://www.irs.gov/businesses/international-businesses/form-1042-s-data-integrity-tool
Submission: On February 22 via manual from US — Scanned from DE
Form analysis
2 forms found in the DOMGET /site-index-search
<form block="exposedformpup_site_index_searchsite_search_srt_relevance_4" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate="" data-once="form-updated"
data-drupal-form-fields="search-main-mobile,edit-field-pup-historical-1--2,edit-field-pup-historical--2">
<div class="form--inline form-inline clearfix">
<div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search">
<label for="search-main-mobile" class="control-label">Search</label>
<input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main-mobile" name="search" value="" size="30" maxlength="128">
</div>
<div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1">
<label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label>
<div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1">
<option value="All">- Any -</option>
<option value="1" selected="selected">No</option>
</select></div>
</div>
<div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical">
<label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label>
<div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical">
<option value="All">- Any -</option>
<option value="1" selected="selected">No</option>
</select></div>
</div>
<div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2"
class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div>
</div>
</form>
GET /site-index-search
<form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate=""
data-once="form-updated" data-drupal-form-fields="search-main,edit-field-pup-historical-1,edit-field-pup-historical">
<div class="form--inline form-inline clearfix">
<div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search">
<label for="search-main" class="control-label">Search</label>
<input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128">
</div>
<div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1">
<label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label>
<div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1">
<option value="All">- Any -</option>
<option value="1" selected="selected">No</option>
</select></div>
</div>
<div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical">
<label for="edit-field-pup-historical" class="control-label">Include Historical Content</label>
<div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical">
<option value="All">- Any -</option>
<option value="1" selected="selected">No</option>
</select></div>
</div>
<div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search"
class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div>
</div>
</form>
Text Content
Skip to main content An official website of the United States Government INFORMATION MENU * Help * News * English * Español * 中文 (简体) * 中文 (繁體) * 한국어 * Русский * Tiếng Việt * Kreyòl ayisyen * Charities & Nonprofits * Tax Pros * Search Toggle search Search Include Historical Content - Any -No Include Historical Content - Any -No Search * HELP MENU MOBILE * Help * Menu Toggle menu MAIN NAVIGATION MOBILE * File Overview INFORMATION FOR… Individuals Business & Self Employed Charities and Nonprofits International Taxpayers Federal State and Local Governments Indian Tribal Governments Tax Exempt Bonds FILING FOR INDIVIDUALS How to File When to File Where to File Update Your Information POPULAR Get Your Tax Record Apply for an Employer ID Number (EIN) Check Your Amended Return Status Get an Identity Protection PIN (IP PIN) File Your Taxes for Free * Pay Overview PAY BY Bank Account (Direct Pay) Debit or Credit Card Payment Plan (Installment Agreement) Electronic Federal Tax Payment System (EFTPS) POPULAR Your Online Account Tax Withholding Estimator Estimated Taxes Penalties * Refunds Overview Where's My Refund What to Expect Direct Deposit Reduced Refunds Amend Return * Credits & Deductions Overview INFORMATION FOR... Individuals For you and your family Businesses & Self-Employed Standard mileage and other information POPULAR Earned Income Credit (EITC) Child Tax Credit Clean Energy and Vehicle Credits Standard Deduction Retirement Plans * Forms & Instructions Overview POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040 Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer Identification Number (TIN) and Certification Form 4506-T Request for Transcript of Tax Return Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly Federal Tax Return Form W-2 Employers engaged in a trade or business who pay compensation Form 9465 Installment Agreement Request POPULAR FOR TAX PROS Form 1040-X Amend/Fix Return Form 2848 Apply for Power of Attorney Form W-7 Apply for an ITIN Circular 230 Rules Governing Practice before IRS Search Include Historical Content - Any -No Include Historical Content - Any -No Search INFORMATION MENU * Help * News * Charities & Nonprofits * Tax Pros FILE * Overview * INFORMATION FOR… * Individuals * Business & Self Employed * Charities and Nonprofits * International Taxpayers * Federal State and Local Governments * Indian Tribal Governments * Tax Exempt Bonds * FILING FOR INDIVIDUALS * How to File * When to File * Where to File * Update Your Information * POPULAR * Get Your Tax Record * Apply for an Employer ID Number (EIN) * Check Your Amended Return Status * Get an Identity Protection PIN (IP PIN) * File Your Taxes for Free PAY * Overview * PAY BY * Bank Account (Direct Pay) * Debit or Credit Card * Payment Plan (Installment Agreement) * Electronic Federal Tax Payment System (EFTPS) * POPULAR * Your Online Account * Tax Withholding Estimator * Estimated Taxes * Penalties REFUNDS * Overview * Where's My Refund * What to Expect * Direct Deposit * Reduced Refunds * Amend Return CREDITS & DEDUCTIONS * Overview * INFORMATION FOR... * Individuals * Businesses & Self-Employed * POPULAR * Earned Income Credit (EITC) * Child Tax Credit * Clean Energy and Vehicle Credits * Standard Deduction * Retirement Plans FORMS & INSTRUCTIONS * Overview * POPULAR FORMS & INSTRUCTIONS * Form 1040 * Form 1040 Instructions * Form W-9 * Form 4506-T * Form W-4 * Form 941 * Form W-2 * Form 9465 * POPULAR FOR TAX PROS * Form 1040-X * Form 2848 * Form W-7 * Circular 230 MAIN NAVIGATION MOBILE * File Overview INFORMATION FOR… Individuals Business & Self Employed Charities and Nonprofits International Taxpayers Federal State and Local Governments Indian Tribal Governments Tax Exempt Bonds FILING FOR INDIVIDUALS How to File When to File Where to File Update Your Information POPULAR Get Your Tax Record Apply for an Employer ID Number (EIN) Check Your Amended Return Status Get an Identity Protection PIN (IP PIN) File Your Taxes for Free * Pay Overview PAY BY Bank Account (Direct Pay) Debit or Credit Card Payment Plan (Installment Agreement) Electronic Federal Tax Payment System (EFTPS) POPULAR Your Online Account Tax Withholding Estimator Estimated Taxes Penalties * Refunds Overview Where's My Refund What to Expect Direct Deposit Reduced Refunds Amend Return * Credits & Deductions Overview INFORMATION FOR... Individuals For you and your family Businesses & Self-Employed Standard mileage and other information POPULAR Earned Income Credit (EITC) Child Tax Credit Clean Energy and Vehicle Credits Standard Deduction Retirement Plans * Forms & Instructions Overview POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040 Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer Identification Number (TIN) and Certification Form 4506-T Request for Transcript of Tax Return Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly Federal Tax Return Form W-2 Employers engaged in a trade or business who pay compensation Form 9465 Installment Agreement Request POPULAR FOR TAX PROS Form 1040-X Amend/Fix Return Form 2848 Apply for Power of Attorney Form W-7 Apply for an ITIN Circular 230 Rules Governing Practice before IRS MAIN NAVIGATION * File * Pay * Refunds * Credits & Deductions * Forms & Instructions INFO MENU MOBILE * Help * News * English * Español * 中文 (简体) * 中文 (繁體) * 한국어 * Русский * Tiếng Việt * Kreyòl ayisyen * Charities & Nonprofits * Tax Pros 1. Home 2. File 3. Businesses and Self-Employed 4. Corporations 5. Form 1042-S Data Integrity Tool FORM 1042-S DATA INTEGRITY TOOL MORE IN FILE * Individuals * Businesses and Self-Employed * Business Tax Account * Small Business and Self-Employed * Large Business * Corporations * e-file for Large Business and International (LB&I) * Employer ID Numbers * S Corporations * Business Structures * LB&I Compliance Campaigns * IDES Resources * Ind. Director Guidance * Regulations and Other Guidance * Foreign Account Tax Compliance Act (FATCA) * Qualified Intermediary (QI) * Partnerships * Charities and Nonprofits * International Taxpayers * Governmental Liaisons * Federal State Local Governments * Indian Tribal Governments * Tax Exempt Bonds 1. PURPOSE This software program provides a no-cost standalone tool to withholding agents that will assist them in complying with their reporting and withholding responsibilities with respect to IRS Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding). The tool performs a quality review of data before submission to the IRS. Use of the tool does not change a withholding agent’s obligations to file Forms 1042-S with the IRS and furnish a copy of the Form 1042-S to the payee. The use of this tool, or any other tools available in the market, or in-house, that review information returns for errors prior to submitting [the file] to the Service will receive the same level of consideration for any penalty abatement request(s). 2. BACKGROUND In general, withholding agents, such as banks, insurance companies, universities, entertainment venues and resorts, or other financial institutions must file an information return on Form 1042-S to report amounts paid from U.S. sources to foreign persons. The definition of a withholding agent is very broad and includes any person, U.S. or foreign, that has control, receipt, or custody of amounts that are subject to the rules under Internal Revenue Code Chapter 3 (Withholding of Tax on Nonresident Aliens and Foreign Corporations) or Chapter 4 (Taxes to Enforce Reporting on Certain Foreign Accounts, i.e., FATCA or the Foreign Account Tax Compliance Act). A tutorial on how to use the tool can be viewed online or downloaded. To use this tool, the withholding agent (i.e., the user) needs to: 1. Register at Quick Modules Online 2. Input Form 1042-S information in the Form 1042-S Data Integrity Tool 3. Receive a notification when the error-checking results file is ready for download. Small files are processed in less than a minute and can be downloaded from the same screen. In step 2, Form 1042-S data can be input by: (1) uploading a file in the format required by the IRS’s FIRE (Filing Information Returns Electronically) system, (2) uploading a comma separated values (CSV) spreadsheet using the template available in the tool, (3) uploading a single-page or 8-page version of Form 1042-S in PDF form, or (4) manually entering individual Form 1042-S data in a substitute form provided by the tool. In step 3, the downloadable list of errors will reference the Form’s “unique identifier” and the “Record No.” that had the problem and provide a short explanation of data elements (1042-S Box numbers) and data combinations (multiple Boxes) for which an error or caution was identified. The tool also allows interactive input and error reporting for an individual Form 1042-S. Even though the tool may identify data errors, the withholding agent remains responsible for making any necessary changes to the data on the agent’s system of record before submission to the IRS. The list of resources below will help you understand and correct errors before submitting the Forms 1042-S. The tool can be used as many times as necessary on new or revised data. The IRS has no access to an individual user’s data. The IRS tracks only summary statistics on the types of errors uncovered by the tool. The user can access its data for 90 days, after which time it is purged. RESOURCES: * Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons * Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding * Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities * Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to WithholdingPDF * Treas. Regs. 1.1441 * Treas. Regs. 1.1471 Feedback: please send us your comments and/or suggestions related to the on the Form 1042-S Data Integrity Tool by accessing the “Feedback” section on the main menu of the tool. 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