Please see below for a full list of enums to populate the 1042-S Form Data ingestion template:
Income Codes
Header: income_code
| Income Type | Code | Description |
| Interest | 01 | Interest paid by U.S. obligors—general |
02 | Interest paid on real property mortgages | |
03 | Interest paid to controlling foreign corporations | |
04 | Interest paid by foreign corporations | |
05 | Interest on tax-free covenant bonds | |
22 | Interest paid on deposit with a foreign branch of a domestic corporation or partnership | |
29 | Deposit interest | |
30 | Original issue discount (OID) | |
31 | Short-term OID | |
33 | Substitute payment—interest | |
51 | Interest paid on certain actively traded or publicly offered securities | |
54 | Substitute payments—interest from certain actively traded or publicly offered securities1 | |
| Dividend | 06 | Dividends paid by U.S. corporations—genera |
07 | Dividends qualifying for direct dividend rate | |
08 | Dividends paid by foreign corporations | |
34 | Substitute payment—dividends | |
40 | Other dividend equivalents under IRC section 871(m) | |
52 | Dividends paid on certain actively traded or publicly offered securities1 | |
53 | Substitute payments—dividends from certain actively traded or publicly offered securities | |
56 | Dividend equivalents under IRC section 871(m) as a result of applying the combined transaction rules | |
| Other | 09 | Capital gains |
10 | Industrial royalties | |
11 | Motion picture or television copyright royalties | |
12 | Other royalties (for example, copyright, software, broadcasting, endorsement payments) | |
13 | Royalties paid on certain publicly offered securities | |
14 | Real property income and natural resources royalties | |
15 | Pensions, annuities, alimony, and/or insurance premiums | |
16 | Scholarship or fellowship grants | |
17 | Compensation for independent personal services | |
18 | Compensation for dependent personal services | |
19 | Compensation for teaching | |
20 | Compensation during studying and training | |
23 | Other income | |
24 | Qualified investment entity (QIE) distributions of capital gains | |
25 | Trust distributions subject to IRC section 1445 | |
26 | Unsevered growing crops and timber distributions by a trust subject to IRC section 1445 | |
27 | Publicly traded partnership distributions subject to IRC section 1446(a) | |
28 | Gambling winnings | |
32 | Notional principal contract income | |
35 | Substitute payment—other | |
36 | Capital gains distributions | |
37 | Return of capital | |
38 | Eligible deferred compensation items subject to IRC section 877A(d)(1) | |
39 | Distributions from a nongrantor trust subject to IRC section 877A(f)(1) | |
41 | Guarantee of indebtedness | |
42 | Earnings as an artist or athlete—no central withholding agreement | |
43 | Earnings as an artist or athlete—central withholding agreement | |
44 | Specified federal procurement payments | |
50 | Income previously reported under escrow procedure | |
55 | Taxable death benefits on life insurance contracts | |
57 | Amount realized under IRC section 1446(f) | |
58 | Publicly traded partnership distributions—undetermined | |
59 | Consent fees | |
60 | Loan syndication fees | |
61 | Settlement payments |
Chapter 3 Exemption
Header: exemption_code_3a
| Code | Description |
00 | Not Exempt |
01 | Effectively connected income |
02 | Exempt under IRC |
03 | Income is not from U.S. sources |
04 | Exempt under tax treaty |
05 | Portfolio interest exempt under IRC |
06 | QI that assumes primary withholding responsibility |
07 | WFP or WFT |
08 | U.S. branch treated as U.S. person |
10 | QI represents that income is exempt |
11 | QSL that assumes primary withholding responsibility |
12 | Payee subjected to chapter 4 withholding |
22 | QDD that assumes primary withholding responsibility |
23 | Exempt under section 897(l) |
24 | Exempt under section 892 |
Chapter 4 Exemption
Header: exemption_code_4a
| Code | Description |
00 | Not Exempt |
13 | Grandfathered payment |
14 | Effectively connected income |
15 | Payee not subject to chapter 4 withholding |
16 | Excluded nonfinancial payment |
17 | Foreign entity that assumes primary withholding responsibility |
18 | U.S. payees of participating FFI or registered deemed compliant FFI |
19 | Exempt from withholding under IGA |
20 | Dormant account |
21 | Other payment not subject to chapter 4 withholding |
Lob Codes
Header: recipient_lob_code
| Code | Description |
02 | Government—contracting state/political subdivision/local authority |
03 | Tax exempt pension trust/pension fund |
04 | Tax exempt/charitable organization |
05 | Publicly traded corporation |
06 | Subsidiary of publicly traded corporation |
07 | Company that meets the ownership and base erosion test |
08 | Company that meets the derivative benefits test |
09 | Company with an item of income that meets the active trade or business test |
10 | Discretionary determination |
11 | Other |
12 | No LOB article in treaty |
Tax Rates
Headers: tax_rate_3b, tax_rate_4b
| Rate |
| 0.00% |
| 2.00% |
| 4.00% |
| 4.90% |
| 4.95% |
| 5.00% |
| 7.00% |
| 8.00% |
| 10.00% |
| 12.00% |
| 12.50% |
| 14.00% |
| 15.00% |
| 17.50% |
| 20.00% |
| 21.00% |
| 24.00% |
| 25.00% |
| 27.50% |
| 28.00% |
| 30.00% |
| 37.00% |