Correcting Paper Forms 1042-S
If you filed a Form 1042-S with the IRS and later discover you made an error on it, you must correct it as soon as possible. To correct a previously filed Form 1042-S, you will need to file two Forms 1042-S. See the Step-by-Step Instructions on this page.
To determine whether you are required to submit corrections on magnetic media, see Magnetic Media/Electronic Reporting on page 1 and in Pub. 1187.
Note: If you fail to correct Form(s) 1042-S, you may be subject to a penalty. See Penalties on page 11.
If any information you correct on Form(s) 1042-S changes the information you previously reported on Form 1042, you must also correct the Form 1042 by filing an amended return. To do this, see the Form 1042 instructions.
VOID box. Enter an X in the VOID box of a Form 1042-S that shows the same information, including errors, as the form you previously filed with the IRS. This will identify the Form 1042-S you want the IRS to disregard. An X in the VOID box will not correct a previously filed Form 1042-S. See Step-by-Step Instructions on this page.
CORRECTED box. Enter an X in the CORRECTED box of Copy A only if you are correcting a Form 1042-S you previously filed with the IRS. Enter an X in the CORRECTED box you give to the recipient only if you are correcting a Form 1042-S previously furnished to the recipient. You must provide statements to recipients showing the corrections as soon as possible.
Step-by-Step Instructions
To correct a previously filed Form 1042-S, prepare two Forms 1042-S following the steps below.
Step 1. To identify the Form 1042-S you want the IRS to disregard, enter an X in the VOID box at the top of Copy A of the original Form 1042-S that you filed or do the following:
- Prepare a Form 1042-S,
- Enter all the information exactly as it appeared on the original Form 1042-S, and
- Enter an X in the VOID box at the top of the form.
Step 2. To correct Form 1042-S:
- Prepare a new Form 1042-S.
- Enter all the correct information on the form, including the recipient name and address, money amounts, and codes.
- Enter an X in the CORRECTED box at the top of the form.
Step 3. To file the VOID and CORRECTED Forms 1042-S, see the Form 1042 instructions.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Sections 1441, 1442, and 1446 require withholding agents to report and pay over to the IRS taxes withheld from certain U.S. source income of foreign persons. Form 1042-S is used to report the amount of income and withholding to the payee. Form 1042 is used to report the amount of withholding that must be paid over to the IRS. Section 6109 requires you to provide your employer identification number. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and cities, states, and the District of Columbia for use in administering their tax laws. We may give the information to foreign countries pursuant to tax treaties. We may also disclose this information to Federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism. If you fail to provide this information in a timely manner, you may be liable for penalties and interest.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 25 minutes.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the form to this address. Instead, see Where, When, and How To File on page 1.
Country Codes
| Select the appropriate code from the following list and enter it in box 16 (country code of recipient). Also use the following codes to complete box 18 (country code of NQI), if applicable. See the instructions for box 16 (and box 18, if applicable) on page 14 before selecting a country code. Note: Countries bolded and italicized are those with which the United States had entered into an income tax treaty at the time these instructions were printed.
|
| Country
|
Code
|
| Abu Dhabi
|
TC
|
| Afghanistan
|
AF
|
| Albania
|
AL
|
| Algeria
|
AG
|
| American Samoa
|
AQ
|
| Andorra
|
AN
|
| Angola
|
AO
|
| Anguilla
|
AV
|
| Antarctica
|
AY
|
| Antigua and Barbuda
|
AC
|
| Argentina
|
AR
|
| Armenia 1
|
AM
|
| Aruba
|
AA
|
| Ashmore and Cartier Islands 2
|
AT
|
| Australia
|
AS
|
| Austria
|
AU
|
| Azerbaijan 1
|
AJ
|
| Azores
|
PO
|
| Bahamas, The
|
BF
|
| Bahrain
|
BA
|
| Baker Island
|
FQ
|
| Balearic Islands (Mallorca, etc.)
|
SP
|
| Bangladesh
|
BG
|
| Barbados
|
BB
|
| Bassas da India
|
BS
|
| Belarus 1
|
BO
|
| Belgium
|
BE
|
| Belize
|
BH
|
| Benin (Dahomey)
|
BN
|
| Bermuda
|
BD
|
| Bhutan
|
BT
|
| Bolivia
|
BL
|
| Bonaire
|
NT
|
| Bosnia-Herzegovina
|
BK
|
| Botswana
|
BC
|
| Bouvet Island
|
BV
|
| Brazil
|
BR
|
| British Indian Ocean Territory
|
IO
|
| Brunei
|
BX
|
| Bulgaria
|
BU
|
| Burkina Faso (Upper Volta)
|
UV
|
| Burma
|
BM
|
| Burundi
|
BY
|
| Cambodia (Kampuchea)
|
CB
|
| Cameroon
|
CM
|
| Canada
|
CA
|
| Canary Islands
|
SP
|
| Cape Verde
|
CV
|
| Cayman Islands
|
CJ
|
| Central African Republic
|
CT
|
| Chad
|
CD
|
| Chile
|
CI
|
| China, People's Republic of (including Inner Mongolia, Tibet, and Manchuria)
|
CH
|
| Christmas Island (Indian Ocean) 2
|
KT
|
| Clipperton Island
|
IP
|
| Cocos (Keeling) Islands 2
|
CK
|
| Colombia
|
CO
|
| Comoros
|
CN
|
| Congo (Brazzaville)
|
CF
|
| Congo, Democratic Republic of (Zaire)
|
CG
|
| Cook Islands
|
CW
|
| Coral Sea Islands Territory 2
|
CR
|
| Corsica
|
VP
|
| Costa Rica
|
CS
|
| Cote D'Ivoire (Ivory Coast)
|
IV
|
| Croatia
|
HR
|
| Cuba
|
CU
|
| Curacao
|
NT
|
| Cyprus
|
CY
|
| Czech Republic
|
EZ
|
| Denmark
|
DA
|
| Djibouti
|
DJ
|
| Dominica
|
DO
|
| Dominican Republic
|
DR
|
| Dubai
|
TC
|
| East Timor
|
TT
|
| Ecuador
|
EC
|
| Egypt
|
EG
|
| Eleuthera Island
|
BF
|
| El Salvador
|
ES
|
| Equatorial Guinea
|
EK
|
| Eritrea
|
ER
|
| Estonia
|
EN
|
| Ethiopia
|
ET
|
| Europa Island
|
EU
|
| Falkland Islands (Islas Malvinas)
|
FK
|
| Faroe Islands
|
FO
|
| Fiji
|
FJ
|
| Finland
|
FI
|
| France
|
FR
|
| French Guiana 3
|
FG
|
| French Polynesia (Tahiti)
|
FP
|
| French Southern and Antarctic Lands
|
FS
|
| Gabon
|
GB
|
| Gambia, The
|
GA
|
| Gaza Strip
|
GZ
|
| Georgia 1
|
GG
|
| Germany
|
GM
|
| Ghana
|
GH
|
| Gibraltar
|
GI
|
| Glorioso Islands
|
GO
|
| Great Britain (United Kingdom)
|
UK
|
| Greece
|
GR
|
| Greenland
|
GL
|
| Grenada (Southern Grenadines)
|
GJ
|
| Guadeloupe 3
|
GP
|
| Guam
|
GQ
|
| Guatemala
|
GT
|
| Guernsey
|
GK
|
| Guinea
|
GV
|
| Guinea-Bissau
|
PU
|
| Guyana
|
GY
|
| Haiti
|
HA
|
| Heard Island and McDonald Islands
|
HM
|
| Honduras
|
HO
|
| Hong Kong 5
|
HK
|
| Howland Island
|
HQ
|
| Hungary
|
HU
|
| Iceland
|
IC
|
| India
|
IN
|
| Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor, etc.)
|
ID
|
| Iran
|
IR
|
| Iraq
|
IZ
|
| Ireland, Republic of (Eire)
|
EI
|
| Isle of Man
|
IM
|
| Israel
|
IS
|
| Italy
|
IT
|
| Jamaica
|
JM
|
| Jan Mayen
|
JN
|
| Japan
|
JA
|
| Jarvis Island
|
DQ
|
| Jersey
|
JE
|
| Johnston Atoll
|
JQ
|
| Jordan
|
JO
|
| Juan de Nova Island
|
JU
|
| Kazakhstan
|
KZ
|
| Kenya
|
KE
|
| Kingman Reef
|
KQ
|
| Kiribati (Gilbert Islands)
|
KR
|
| Korea, Democratic People's Republic of (North)
|
KN
|
| Korea, Republic of (South)
|
KS
|
| Kosovo
|
YO
|
| Kurile Islands
|
RS
|
| Kuwait
|
KU
|
| Kyrgyzstan 1
|
KG
|
| Laos
|
LA
|
| Latvia
|
LG
|
| Lebanon
|
LE
|
| Lesotho
|
LT
|
| Liberia
|
LI
|
| Libya
|
LY
|
| Liechtenstein
|
LS
|
| Lithuania
|
LH
|
| Luxembourg
|
LU
|
| Macau
|
MC
|
| Macedonia (former Yugoslav Republic of)
|
MK
|
| Madagascar (Malagasy Republic)
|
MA
|
| Malawi
|
MI
|
| Malaysia
|
MY
|
| Maldives
|
MV
|
| Mali
|
ML
|
| Malta
|
MT
|
| Marshall Islands
|
RM
|
| Martinique 3
|
MB
|
| Mauritania
|
MR
|
| Mauritius
|
MP
|
| Mayotte
|
MF
|
| Mexico
|
MX
|
| Micronesia, Federated States of
|
FM
|
| Midway Islands
|
MQ
|
| Moldova 1
|
MD
|
| Monaco
|
MN
|
| Mongolia
|
MG
|
| Montenegro
|
YO
|
| Montserrat
|
MH
|
| Morocco
|
MO
|
| Mozambique
|
MZ
|
| Namibia
|
WA
|
| Nauru
|
NR
|
| Navassa Island
|
BQ
|
| Nepal
|
NP
|
| Netherlands
|
NL
|
| Netherlands Antilles
|
NT
|
| New Caledonia
|
NC
|
| New Zealand
|
NZ
|
| Nicaragua
|
NU
|
| Niger
|
NG
|
| Nigeria
|
NI
|
| Niue
|
NE
|
| Norfolk Island 2
|
NF
|
| Northern Ireland 4
|
UK
|
| Northern Mariana Islands
|
CQ
|
| Norway
|
NO
|
| Oman
|
MU
|
| Pakistan
|
PK
|
| Palau
|
PS
|
| Palmyra Atoll
|
LQ
|
| Panama
|
PM
|
| Papua New Guinea
|
PP
|
| Paracel Islands
|
PF
|
| Paraguay
|
PA
|
| Peru
|
PE
|
| Philippines
|
RP
|
| Pitcairn Island
|
PC
|
| Poland
|
PL
|
| Portugal
|
PO
|
| Puerto Rico
|
RQ
|
| Qatar (Katar)
|
QA
|
| Redonda
|
VI
|
| Reunion 3
|
RE
|
| Romania
|
RO
|
| Russia
|
RS
|
| Rwanda
|
RW
|
| Ryukyu Islands
|
JA
|
| St. Helena (Ascension Island and Tristan de Cunha Island Group)
|
SH
|
| St. Kitts (St. Christopher
|
|
| and Nevis)
|
SC
|
| St. Lucia
|
ST
|
| St. Pierre and Miquelon
|
SB
|
| St. Vincent and the Grenadines (Northern Grenadines)
|
VC
|
| San Marino
|
SM
|
| Sao Tome and Principe
|
TP
|
| Sarawak
|
MY
|
| Saudi Arabia
|
SA
|
| Senegal
|
SG
|
| Serbia
|
YO
|
| Seychelles
|
SE
|
| Sierra Leone
|
SL
|
| Singapore
|
SN
|
| Slovak Republic (Slovakia)
|
LO
|
| Slovenia
|
SI
|
| Solomon Islands
|
BP
|
| Somalia
|
SO
|
| South Africa
|
SF
|
| South Georgia and the South Sandwich Islands
|
SX
|
| Spain
|
SP
|
| Spratly Islands
|
PG
|
| Sri Lanka
|
CE
|
| Sudan
|
SU
|
| Suriname
|
NS
|
| Svalbard (Spitsbergen)
|
SV
|
| Swaziland
|
WZ
|
| Sweden
|
SW
|
| Switzerland
|
SZ
|
| Syria
|
SY
|
| Taiwan
|
TW
|
| Tajikistan 1
|
TI
|
| Tanzania
|
TZ
|
| Thailand
|
TH
|
| Togo
|
TO
|
| Tokelau
|
TL
|
| Tonga
|
TN
|
| Tortola
|
VI
|
| Trinidad and Tobago
|
TD
|
| Tromelin Island
|
TE
|
| Tunisia
|
TS
|
| Turkey
|
TU
|
| Turkmenistan 1
|
TX
|
| Turks and Caicos Islands
|
TK
|
| Tuvalu
|
TV
|
| Uganda
|
UG
|
| Ukraine
|
UP
|
| United Arab Emirates
|
TC
|
| United Kingdom (England, Wales, Scotland, No. Ireland)
|
UK
|
| Uruguay
|
UY
|
| Uzbekistan 1
|
UZ
|
| Vanuatu
|
NH
|
| Vatican City
|
VT
|
| Venezuela
|
VE
|
| Vietnam
|
VM
|
| Virgin Islands (British)
|
VI
|
| Virgin Islands (U.S.)
|
VQ
|
| Wake Island
|
WQ
|
| Wallis and Futuna
|
WF
|
| West Bank
|
WE
|
| Western Sahara
|
WI
|
| Western Samoa
|
WS
|
| Windward Islands
|
VC
|
| Yemen (Aden)
|
YM
|
| Yugoslavia (Kosovo, Montenegro, Serbia)
|
YO
|
| Zaire (Democratic Republic of Congo)
|
CG
|
| Zambia
|
ZA
|
| Zimbabwe
|
ZI
|
| Other Country
|
OC
|
| Unknown Country
|
UC
|
1 These countries are parties to the United States treaty with the Commonwealth of Independent States.
2 These countries are covered under the United States treaty with Austrailia.
3 These countries are covered under the United States treaty with France.
4 Northern Ireland is covered under the United States treaty with the United Kingdom.
5 Hong Kong is not covered under the United States treaty with China.
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