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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

Form analysis 2 forms found in the DOM

GET /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">
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    <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Include Historical Content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Include Historical Content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>

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 * 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


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 1. Home
 2. File
 3. Businesses and Self-Employed
 4. Corporations
 5. Form 1042-S Data Integrity Tool


FORM 1042-S DATA INTEGRITY TOOL

 


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     * e-file for Large Business and International (LB&I)
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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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Page Last Reviewed or Updated: 23-May-2023
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