Tax1042S

1042-S

As a tax document issuer you collect the data elements shown below into either a flat or tree structure.

You then populate the applicable FDX object, serialize it to JSON, and
distribute the JSON in up to 4 ways.

(1) File download or (2) API

(3) Printed document with QR code

(4) PDF file with embedded JSON

FDX / Data Structures / Tax1042S

Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, from WithholdingAgent (boxes 12a-e, 12g-m) to Recipient (boxes 13a, 13c-n, 13p as form1042Recipient)

Extends and inherits all fields from Tax

Tax1042S Properties

#	Id	Type	Description
1	formId	string	Unique form identifier
2	amended	boolean	Amended
3	amendmentNumber	integer	Amendment number
4	incomeTypeCode	string	Box 1, Income code
5	grossIncome	number	Box 2, Gross income
6	chapterIndicator	string	Box 3, Chapter indicator, either '3' or '4'
7	ch3ExemptionCode	string	Box 3a, Exemption code
8	ch3TaxRate	number (double)	Box 3b, Tax rate
9	ch4ExemptionCode	string	Box 4a, Exemption code
10	ch4TaxRate	number (double)	Box 4b, Tax rate
11	withholdingAllowance	number	Box 5, Withholding allowance
12	netIncome	number	Box 6, Net income
13	federalTaxWithheld	number	Box 7a, Federal tax withheld
14	escrowProceduresApplied	boolean	Box 7b, Check if federal tax withheld was not deposited with the IRS because escrow procedures were applied
15	subsequentYear	boolean	Box 7c, Check if withholding occurred in subsequent year with respect to a partnership interest
16	revisedReporting	boolean	Box 7d, Check if you are a qualified intermediary, withholding foreign partnership, or withholding foreign trust revising its reporting on Form 1042-S to report to a specific recipient. Added for tax year 2025
17	otherAgentsTaxWithheld	number	Box 8, Tax withheld by other agents
18	recipientRepaidAmount	number	Box 9, Overwithheld tax repaid to recipient pursuant to adjustment procedures
19	totalTaxWithholdingCredit	number	Box 10, Total withholding credit (combine boxes 7a, 8, and 9)
20	withholdingAgentTaxPaid	number	Box 11, Tax paid by withholding agent (amounts not withheld)
21	withholdingAgent	Form1042Agent
22	withholdingAgentCountry	string	Box 12f, IRS country code for Withholding Agent. See [IRS Country Codes](https://www.irs.gov/e-file-providers/country-codes)
23	form1042Recipient	Form1042Recipient
24	recipientCountry	string	Box 13b, IRS country code for Recipient. See [IRS Country Codes](https://www.irs.gov/e-file-providers/country-codes)
25	accountNumber	string	Box 13o, Recipient account number
26	primary	Form1042Agent
27	prorataBasisReporting	boolean	Box 15, Check if pro-rata basis reporting
28	intermediary	Form1042Agent
29	intermediaryCountry	string	Box 15f, IRS country code for Intermediary. See [IRS Country Codes](https://www.irs.gov/e-file-providers/country-codes)
30	payer	Form1042Agent
31	stateAndLocal	StateAndLocalTaxWithholding

Tax1042S Usage:

TaxData tax1042S

FDX Tax Schema and Model Files

A copy of the FDX tax schema files (yaml) and related model files in csharp, java, python, ruby, and typescript languages are available at this private GitHub repository:

https://github.com/iTipsDev/fdx-tax-schema-v6.6.0

We will make this repository available to developers implementing Financial Data Exchange (FDX) JSON in their applications. Just send your GitHub user email and company name to info@taxdataexchange.org to be granted access.

SDK (Java Software Development Kit)

A java SDK is available to generate Tax1042S documents as:

FDX JSON
QR PDFs and
Intelligent Tax Documents^®

See this GitHub page and contact us at info@taxdataexchange.org to license the SDK.

Docker Image

A Docker image is available to generate Tax1042S documents as:

FDX JSON
QR PDFs and
Intelligent Tax Documents^®

See this page and contact us at info@taxdataexchange.org to license the Docker image.