Get IRS Instruction 1042-S 2016
Holding agent is reporting under have been consolidated into box 3. Withholding agents must enter either 3 or 4 in this box to indicate the chapter with respect to which the withholding agent is filing a given Form 1042-S. See Box 3, Chapter Indicator, later for more information. Withholding agent's status codes. Beginning in 2016, withholding agents must enter both a chapter 3 and chapter 4 status code regardless of the type of payment being made. Also, new status codes have been ad.
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