Form 1042-S Box Descriptions

Box

Description

Box 1

Income code - represents the type of income reported. Some types frequently used:

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 2

Gross income - reportable gross amount paid.

Box 3

Withholding 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 UC Merced.

Box 4

Net income - the difference between Gross Income Paid and the Withholding Allowance. Only used when an amount appears in Box 3.

Box 5

Tax rate - the rate applicable for the type of income. The rates at UC Merced are:

00 - amount is exempt from tax withholding
14 - nonresident with an F or J visa and has a scholarship/fellowship
30 - all other nonresidents

Box 6

Exemption code - the reason for the tax rate. The codes used at UC Merced:
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 7

Federal tax withheld - amount of federal tax withholdings.

Box 8

Withholding by other agents - not applicable to UC Merced

Box 9

Total withholding credit - not applicable to UC Merced

Box 10

Amount repaid to recipient - not applicable to UC Merced

Box 11

Withholding agent's EIN - Employer Identification Number assigned to UC Merced by the IRS.

Box 12a

Withholding Agent’s name - UC Merced and Payroll Services.

Box 12b

Address (number and street) - not applicable to UC Merced

Box 12c

Additional address line (room or suite no.) - not applicable to UC Merced

Box 12d

City or town, province or state, country, ZIP or foreign postal code - not applicable to UC Merced

Box 13a

Recipient’s Name - Name of the recipient for which income is reported.

Box 13b

Recipient Code - type of recipient/entity receiving payment. Most common at UC Merced 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 13c

Address (number and street) - not applicable to UC Merced

Box 13d

Additional address line (room or suite no.) - not applicable to UC Merced

Box 13e

City or town, province or state, country, ZIP or foreign postal code - not applicable to UC Merced

Box 14

Recipient's U.S. TIN, if any - Recipient’s U.S. Taxpayer Identification Number.
• Individuals - this is the Social Security Number or ITIN number
• Entities - this is the Employer Identification Number (EIN)

Box 15

Recipient's foreign tax identifying number, if any - not applicable to UC Merced

Box 16

Country Code - Corresponding code of the individual’s country of residence

Box 17

NQI's/Flow-Through Entity's Name, if any - not applicable to UC Merced

Box 18

Country Code - Corresponding code of the NQI's country of residence

Box 19a

NQI's/Entity's address (number and street) - not applicable to UC Merced

Box 19b

Additional address line (room or suite no.) - not applicable to UC Merced

Box 19c

City or town, province or state, country, ZIP or foreign postal code - not applicable to UC Merced

Box 20

NQI's/Entity's U.S. TIN, if any - not applicable to UC Merced

Box 21

Payer's name and TIN (if different from withholding agent's) - not applicable to UC Merced

Box 22

Recipient account number (optional) - not applicable to UC Merced

Box 23

State income tax withheld - Amount of state tax withholdings. UC Merced 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 24

Payer's state tax no. - California state identification number assigned to UC Merced.

Box 25

Name of state - State location of withholding agent.