Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Revision Date 11/09/2022

• Legal Form Number: 1042-S
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

Publication 1187

SpecificationsforElectronicFilingof

Forms 1042-S,ForeignPerson’sU.S.Source

Income Subject to Withholding

ForTaxYear2023

Publication 1187 (Rev. 12-2023) Catalog Number 47024M Department of the TreasuryInternalRevenue Service www.irs.gov

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TableofContents

Part A GeneralInformation.........................................................................................................5

Sec. 1 Introduction...............................................................................................................7

Sec. 2 Purpose.....................................................................................................................7

Sec. 3 What’sNew for TaxYear2023.................................................................................7

Sec. 4 Communicatingwith the IRS.................................................................................... 8

Sec. 5 AdditionalResources...............................................................................................9

Sec. 6 FilingRequirements,RetentionRequirements,DueDates,andExtensions......10

.01FilingRequirements.................................................................................................................10

.02RetentionRequirements..........................................................................................................11

.03DueDates...............................................................................................................................11

.04ExtensionofTime...................................................................................................................11

Sec. 7 ExtensionofTimefor RecipientCopiesofInformationReturns.........................11

Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of Information

Returns...............................................................................................................................12

Sec. 9 PenaltiesAssociatedwithInformationReturns...................................................12

Sec.10AmendedInformationReturns.............................................................................12

.01GeneralInformation.................................................................................................................12

.02WhentoFile.............................................................................................................................12

.03FilingAmendmentsElectronically...........................................................................................13

.04AmendedReturnFileLayoutforOneand Two TransactionCorrections................................13

Sec.11DefinitionofTerms................................................................................................17

Sec.12StateAbbreviation Codes,APO/FPO Addresses, andProvince Codes............21

.01StateAbbreviationCodes........................................................................................................21

.02APOandFPOAddresses........................................................................................................22

.03ProvinceCodes.......................................................................................................................22

Sec.13TaxpayerIdentificationNumber...........................................................................23

Part B DataCommunications...................................................................................................25

Sec. 1 InformationReturns(IR)Applicationfor TransmitterControlCode(TCC)........27

.01InformationReturns(IR)ApplicationforTransmitterControlCodeTCC)...............................27

.02UsingtheOnlineInformationReturn(IR)ApplicationforTransmitterControlCode(TCC).....27

,03ApplicationApproval/Completed..............................................................................................28

.04ReviseCurrentTransmitterControlCode(TCC)Information..................................................28

.05Do I NeedMorethanOneTCC?.............................................................................................28

.06DeletedTCC............................................................................................................................28