Alien - Form 1042-S Box Descriptions

Information on the 1042-S form will vary for each foreign individual. The table below provides an explanation of the information that may be contained in each box on the 1042-S form.

Box

Description

Box 1Income code - represents the type of income reported. The types currently used at UCLA:

10 – Industrial Royalties
11 – Motion Picture and Television Royalties
12 – Copyright Royalties
15 - Scholarship or fellowship grant
16 - Compensation for independent personal services
17 – Dependent Personal Services
18 - Compensation
19 - Student Employment
20 – Earnings as an Artist or Athlete
50 – Other Income
Box 2Gross income - reportable gross amount paid.
Box 3Withholding allowances - amount of allowance for individuals claiming a personal withholding allowance on the W-4. Amounts entered are only for income codes 15 and 16. Currently, not in use at UCLA.
Box 4Net income - the difference between Gross Income Paid and the Withholding Allowance. Only used when an amount appears in Box 3.
Box 5Tax rate - the rate applicable for the type of income. The rates at UCLA are:

00 - amount is exempt from tax withholding
14 - nonresident with an F or J visa and has a scholarship
30 - all other nonresident
Box 6Exemption code - the reason for the tax rate. The codes used at UCLA:

00 - tax rate is above zero
01 – Income effectively connected with business in the US
02 - exempt under IRS code
04 - Exempt under a tax treaty
Box 7Federal tax withheld - amount of federal tax withholdings.
Box 8Withholding by other agents - not applicable to UCLA
Box 9Total withholding credit - not applicable to UCLA
Box 10Amount repaid to recipient - not applicable to UCLA
Box 11Withholding agent's EIN - Employer Identification Number assigned to UCLA by the IRS.
Box 12aWithholding Agent’s name - UCLA and Payroll Services.
Box 12bAddress (number and street) - not applicable to UCLA
Box 12cAdditional address line (room or suite no.) - not applicable to UCLA
Box 12dCity or town, province or state, country, ZIP or foreign postal code - not applicable to UCLA
Box 13aRecipient’s Name - Name of the recipient for which income is reported.
Box 13bRecipient Code - type of recipient/entity receiving payment. Most common at UCLA are:

01 – Individuals
02 – Corporation
03 – Partnership
05 – Trust
06 – Government or International Organization
07 – Tax Exempt Organization (IRC Section 501a) 
08 – Foundation
09 – Artist or Athlete
10 - Estate
Box 13cAddress (number and street) - not applicable to UCLA
Box 13dAdditional address line (room or suite no.) - not applicable to UCLA 
Box 13eCity or town, province or state, country, ZIP or foreign postal code - not applicable to UCLA
Box 14Recipient's U.S. TIN, if any - Recipient’s U.S. Tax Payer Identification Number.
• Individuals - this is the Social Security Number or ITIN number
• Entities - this is the Employer Identification Number (EIN)
Box 15Recipient's foreign tax identifying number, if any - not applicable to UCLA
Box 16Country Code - Corresponding code of the individual’s country of residence
Box 17NQI's/Flow-Through Entity's Name, if any - not applicable to UCLA
Box 18Country Code - Corresponding code of the NQI's country of residence
Box 19aNQI's/Entity's address (number and street) - not applicable to UCLA
Box 19bAdditional address line (room or suite no.) - not applicable to UCLA 
Box 19cCity or town, province or state, country, ZIP or foreign postal code - not applicable to UCLA
Box 20NQI's/Entity's U.S. TIN, if any - not applicable to UCLA
Box 21Payer's name and TIN (if different from withholding agent's) - not applicable to UCLA
Box 22 Recipient account number (optional) - not applicable to UCLA
Box 23State income tax withheld - Amount of state tax withholdings. UCLA does not include the state income tax withholding on Form 1042-S. Instead, state income tax is reported as follows: 
• For employees – reported on Form W-2
• For independent personal service payments over $1,500 – reported on Form 592-B
Box 24Payer's state tax no. - California state identification number assigned to UCLA.
Box 25Name of state - State location of withholding agent.

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