IRIS Form 1042-S: Business Rules and XML Elements

These are errors and rejects every filer can get when sending information returns to IRIS, whether through the free IRIS Taxpayer Portal or through filing software. IRIS reports each one on the acknowledgment by rule number.

In this guide

Form 1042-S business rules
Elements of Form1042SDetail

Form 1042-S business rules

Besides the rules on this page, IRIS checks the issuer and contact rules for its submission; those are on the cross-form error code pages. The IRIS Taxpayer Portal also takes Form 1042-S as a CSV upload, using the IRS template for the form.

In the tax year 2026 rule set: 15 reject, 10 report error and reject over the threshold, 10 report error. A reject stops the submission; a report error is accepted with errors and counts as filed; past an unpublished threshold, report errors reject the submission. The descriptions are our own summaries; your acknowledgment gives the rule number.

Rule	Severity	What it checks
F1042S002	Reject	An amended Form 1042-S must carry a nonzero amendment number.
F1042S003	Reject	An original (not amended) Form 1042-S must leave the amendment number empty.
F1042S005	Reject	The income code must be one of the valid Form 1042-S income codes.
F1042S006	Report error, reject over threshold	Gross income must be more than zero.
F1042S008	Reject	If a chapter 3 exemption code is given, it must be a valid code.
F1042S009	Report error	When the chapter 3 tax rate is 0%, a chapter 3 exemption code is required.
F1042S010	Report error, reject over threshold	The chapter 4 exemption code must be a valid code.
F1042S011	Report error	The chapter 4 tax rate must be 0% or 30%.
F1042S012	Report error	When the form is filed under chapter 4, the chapter 4 exemption code must be 00 and the rate 30%.
F1042S013	Report error, reject over threshold	A withholding allowance is only allowed with income codes 16, 17, 18, 19, 20 or 42.
F1042S014	Reject	The withholding allowance cannot be more than gross income.
F1042S017	Reject	If tax withheld by other agents is reported, the primary withholding agent's information is required.
F1042S018	Report error	The amount repaid to the recipient cannot be more than the federal tax withheld plus tax withheld by other agents.
F1042S019	Reject	The total withholding credit must equal federal tax withheld plus tax withheld by other agents, minus any amount repaid to the recipient.
F1042S020	Report error	The recipient's individual name and TIN must match IRS records.
F1042S021	Report error	The recipient's business name and TIN must match IRS records.
F1042S022	Reject	The recipient's country code is required, except for certain chapter 3 status codes (09, 11, 12, 13, 21 and 27 to 32).
F1042S023_001	Reject	When chapter 3 exemption code 04 (treaty) is used, the recipient's country must be a treaty country, unless the recipient's chapter 3 status code is 12 or 27 to 32.
F1042S024	Report error	The recipient's address is required, except when the chapter 3 status code is 00 and the chapter 4 status code is 42 to 48.
F1042S025	Report error	The recipient's address is required, except for chapter 3 status codes 21 and 27 to 32.
F1042S026	Report error, reject over threshold	The recipient's chapter 3 status code, if given, must be a valid code.
F1042S027	Report error, reject over threshold	The recipient's chapter 4 status code, if given, must be a valid code.
F1042S028	Report error, reject over threshold	The limitation on benefits (LOB) code, if given, must be a valid code.
F1042S030	Report error, reject over threshold	The intermediary or flow-through entity's chapter 3 status code must be valid.
F1042S031	Report error, reject over threshold	The intermediary or flow-through entity's chapter 4 status code must be valid.
F1042S032	Report error, reject over threshold	The payer's chapter 3 status code must be valid.
F1042S033	Report error, reject over threshold	The payer's chapter 4 status code must be valid.
F1042S034	Reject	With chapter 3 exemption code 01 and any of a listed set of recipient chapter 3 status codes, the recipient's U.S. TIN is required.
F1042S035	Reject	With exemption code 04 (treaty) and income code 16, the recipient's U.S. TIN is required.
F1042S036	Reject	With chapter 3 exemption code 08, the recipient's U.S. TIN is required.
F1042S037	Reject	With chapter 3 exemption code 06, 07, 10, 11 or 22, the recipient's TIN must begin with 98.
F1042S038	Reject	With recipient chapter 3 status code 09, 11, 12, 13, 14, 35 or 40, the recipient's TIN must begin with 98.
F1042S039	Reject	With recipient chapter 3 status code 05 or 07, the recipient's U.S. TIN is required.
F1042S040	Report error	On a chapter 3 form, the recipient's chapter 3 status code is required.
F1042S050	Report error	The recipient's address is required unless the chapter 4 status code is 29.

Elements of `Form1042SDetail`

IRTransmission › IRSubmission3Grp › Form1042SDetail

Each Form 1042-S return is one Form1042SDetail record in a submission of group 3. The table lists its 29 elements in schema order for tax year 2026: whether each is required, and the format IRIS accepts. Element names are the ones the IRS uses in its IRIS ATS examples and Publication 5718; the IRS revises the schema each year.

Element	Required	Format
`TaxYr`	Required	Four-digit year
`RecordId`	Required	Whole number, up to 8 digits
`IssuerOfficeCd`	Optional	Exactly 4 characters
`FormId`	Required
`AmendedInd`	Required	1 (yes) or 0 (no)
`AmendmentNum`	Optional	Whole number, 1 or more
`PrevSubmittedRecRecipientGrp`	Optional	Group of elements
`IncomeTypeCd`	Required	Two digits
`GrossIncomeAmt`	Required	Whole-dollar amount, zero or more
`ChapterTypeCd`	Required	One of: 3, 4
`Chapter3Grp`	Optional
`ExemptionCd`	Optional	Two digits
`TaxRt`	Required in the group	Decimal, up to 4 decimal places
`Chapter4Grp`	Required
`ExemptionCd`	Required in the group	Two digits
`TaxRt`	Required in the group	Decimal, up to 4 decimal places
`WithholdingAllowanceAmt`	Optional	Whole-dollar amount, zero or more
`NetIncomeAmt`	Optional	Whole-dollar amount, zero or more
`FederalIncomeTaxWithheldAmt`	Required	Whole-dollar amount, zero or more
`TaxNotDepositPerEscrowProcInd`	Required	1 (yes) or 0 (no)
`SubsqYrWithholdingPrtshpIntInd`	Required	1 (yes) or 0 (no)
`QIOrWPOrWTRevisingReportingInd`	Required	1 (yes) or 0 (no)
`OtherAgentsTaxWithheldAmt`	Required	Whole-dollar amount, zero or more
`RecipientRepaidAmt`	Optional	Whole-dollar amount, zero or more
`TotalTaxWithholdingCreditAmt`	Required	Whole-dollar amount, zero or more
`WithholdingAgentTaxPaidAmt`	Optional	Whole-dollar amount, zero or more
`Form1042SRecipientDetail`	Required
`PersonNameControlTxt`	Optional	Name control, up to 4 characters
`PersonName`	Required in the group	Group of elements
`BusinessNameControlTxt`	Optional	Name control, up to 4 characters
`BusinessName`	Required in the group	Group of elements
`AdditionalRecipientTxt`	Optional	Text, up to 75 characters
`CountryCd`	Optional
`MailingAddressGrp`	Optional	Group of elements
`TIN`	Optional	9 digits, no dashes
`TINSubmittedTypeCd`	Optional	One of: INDIVIDUAL_TIN, BUSINESS_TIN, UNKNOWN
`Chapter3StatusCd`	Optional	Two digits
`Chapter4StatusCd`	Optional	Two digits
`GIIN`	Optional	Text, up to 19 characters
`FTIN`	Optional	Text, up to 50 characters
`LOBCd`	Optional	Two digits
`BirthDt`	Optional	Date, YYYY-MM-DD
`RecipientAccountNum`	Optional	Text, up to 30 characters
`PrimaryWithholdingAgentGrp`	Optional
`PersonNm`	Required in the group	Text, up to 35 characters
`BusinessName`	Required in the group	Group of elements
`AdditionalTxt`	Optional	Text, up to 75 characters
`EIN`	Required in the group	9 digits, no dashes
`ProRataBasisInd`	Required	1 (yes) or 0 (no)
`IntermediaryOrFlowThruEntGrp`	Optional
`EIN`	Optional	9 digits, no dashes
`Chapter3StatusCd`	Required in the group	Two digits
`Chapter4StatusCd`	Required in the group	Two digits
`PersonNm`	Required in the group	Text, up to 35 characters
`BusinessName`	Required in the group	Group of elements
`AdditionalTxt`	Optional	Text, up to 75 characters
`GIIN`	Optional	Text, up to 19 characters
`CountryCd`	Required in the group
`FTIN`	Optional	Text, up to 50 characters
`MailingAddressGrp`	Required in the group	Group of elements
`PayerGrp`	Optional
`PersonNm`	Required in the group	Text, up to 35 characters
`BusinessName`	Required in the group	Group of elements
`AdditionalTxt`	Optional	Text, up to 75 characters
`EIN`	Required in the group	9 digits, no dashes
`GIIN`	Optional	Text, up to 19 characters
`Chapter3StatusCd`	Required in the group	Two digits
`Chapter4StatusCd`	Required in the group	Two digits
`Form1042SStateTaxGrp`	Optional, repeats
`StateTaxWithheldAmt`	Optional	Whole-dollar amount, zero or more
`StateIdNum`	Optional
`StateAbbreviationCd`	Required in the group	Two-letter state or territory code

IRIS Form 1042-S: rules and XML elements

Form 1042-S business rules

Elements of Form1042SDetail

Elements of `Form1042SDetail`