BRec Foramt

Source Formating for Form 1042-S: B Record

Form 1042-S B Record Source Format

For the latest information on the B Record Source Format, please open the Excel File named: c:\T20xx\BREC1042S-20xx.xls

Where "XX" is the YEAR.

Data in the B record of the Source file is compiled into the IRS Q record for electronic filing.

Much of the information below is out of date. See the Excel Spreadsheet above.

A 1042 Express B Record Recipient source record for Form 1042-S looks like this:

B|$|0|0|10|777.78|||30||333.33||Acct|00|Jose Garcia|||3 Rancho Rd.|.....

Field 1: Capital "B", This is the Record Identifier. Converted to "Q" record in IRS File.

Field 2: Capital "$", Identifies the type of form as 1042-S.

Filed 3: Box7 Indicator: 0=Correctly Reported, 1=over withheld, 2=under withheld, RadioGoup3.

Field 4: Was Reserved, always empty, in source, until 2009. In 2009 this field used now for the Amended "Code". It determines, whether a corrected B record is
a "G" or "C" code. If this is an "Amended Return" (Field3=1 in the ARecord), then empty means "C" code, not-empty means "G" code, the same as the 1099 series.
In other words, when doing Type 1 corrections, put an X in this box and correct the money amounts; and, when doing Type 2 corrections, put an X in this box, and
zero all money amounts.

Since 1042-S has a Return Type in the ARecord, we can do more checking:

If this is an "Original" (Arec Field3=0), then this "code" must be empty.

If there is an X in this field, the ARecord, field 3 MUST be a 1=Amended, not 0=Original. This must be checked
on Build IRS file logic. It may be checked at data entry time if an A record is present. It can not be checked on import of BRecords.

Field 5: Box 1 Income code. 2 Char code from list box table. Never blank or zero.

Field 6: Box 2 Gross Income, cannot be zero, a dollar amount*.

Field 7: Box 3 Withholding Allowance. Used with Income codes 15-19 only, a dollar amount*.

Field 8: Box 4 Net Income, required if Box 3 is used, a dollar amount*.

Field 9: Box 5 Tax Rate, entered as a percent, like 15.0, converted to 1500 in e-File, from list box table.

Field 10: Box 6 Exemption Code.

If the tax rate in Box 5 is zero, enter 01-09 from list box table.

If tax rate is 1-30 percent, enter 00.

If tax rate is 31 percent or higher, enter blanks.

Under certain circumstances enter 99, see 1042-S instructions.

Field 11: Box 7 US Federal tax withheld, a dollar amount*.

Field 12: Box 8 Amount repaid to recipient, a dollar amount*.[Boxes 9 and 10 (Withholding Agent's info are found in the "A" record).]

Field 13: Box 11 Recipient's account number (optional, not needed for corrections).

Field 14: Box 12 Recipient Code. 2 char code from list box table, i. e. Individual, Corporation, Trust, etc. If code 20 (unknown),
Name Line1 must be "UNKNOWN", Name Lines 2-3 blank, and Box5 must be 30 percent.

Field 15: Box 13a1 Recipient's Name line 1 max 40. English characters only. If US TIN, use name when applying. This is the only name line that is printed on
the form.

Field 16: Not used. Box 13a2 Recipient's Name2 line 2 max 40. Extra name info: titles, partners, trade, stage, aliases, or Attn. If present, printed on mailing labels only.

Field 17: Not used. Recipient's Name line 3 max 40.

Field 18: Box 13b Recipient's Street Addr line 1, max 40. Normally a foreign address, for mailing.

Field 19: Box 13c Recipient's Street Addr2 line 2, max 40. Can be US in some cases, for mailing.

Field 20: Box 13d1 Recipient's City, locality, APO or FPO, max 40, for mailing.

Field 21: Box 13d3 US State, 2 char code from list box table, for mailing, Box 13d4 and 13d5 must be empty.

Field 22: Box 13d2 Canadian Province, from table. Box 13c4 must be "CA", for mailing

Field 23: Box 13d4 Country Code, 2 char code from list box table, for mailing, not taxing, Box 13d3 must be empty.

Field 24: Box 13d5 Recipient's Country name for mailing. This field is not from a table. It must be typed or imported. May not be abbreviated, per Box 13 instructions.
For example, if Code is "CH" for china, field 24 might be Inner Mongolia, Tibet, Manchuria or just China. Box 13d3 must be empty.

Field 25: Box 13e Postal or Zip Code, max 15 chars, reduced to 9 or 5 in e-File, for mailing. Inner spaces extracted.

Field 26: Box 14a Recipient's U. S. TIN, max is 15 chars, reduced to 9 in e-File.

Field 27: Box 14b Three mutually exclusive check boxes. Recipient's U. S. TIN TYPE. Empty in source (0 in EFile)=No TIN Required, 1=SSN/ITIN, 2=EIN, 3=QI-EIN, WP-EIN,
WT-EIN.

Field 28: Box 15 Recipient's resident Country Name for TAX purposes. Max 40 chars, populated by list box table, but editable.

Field 29: Box 16 Recipient's Country Code. 2 chars, from list box table. For Tax and treaty purposes, not Mailing.

Field 30: Box 17 NQI/FLW-THR Name line 1, max 40.

Field 31: Box 17 NQI/FLW-THR Name line 2, max 40.

Field 32: Box 17 NQI/FLW-THR Name line 3, max 40.

Field 33: Box 18 NQI/FLW-THR Country Code.

Field 34: Box 19a NQI/FLW-THR Addr line 1, max 40.

Field 35: Box 19b NQI/FLW-THR Addr line 2, max 40.

Field 36: Box 19c1 NQI/FLW-THR City, max 40.

Field 37: Box 19c2 NQI/FLW-THR Canadian Province Code. 2 chars from list box table.

Field 38: Box 19d NQI/FLW-THR Postal Code, max 15 chars, reduced to 9 in e-File.

Field 39: Box 20 NQI/FLW-THR U. S. TIN.

Field 40: Box 21a Payer's Name, if different from the Withholding Agent in boxes 9-10.

Field 41: Box 21b Payer's U. S. TIN, if different from the Withholding Agent.

Field 42: Box 22 State Income TAX Withheld, a dollar amount*.

Field 43: Box 23 Payer's State Tax Number.

Field 44: Box 24 Payer's State Code from list box

‼ All dollar amounts may contain dollars and cents when typed or imported in the "B" source records. However these values are rounded to whole dollars per IRS regulations when installed in the e-File
"Q" record. Empty dollar amounts are fine in the source "B" records shown here. However, empty amounts are converted to 12 zeros, not blanks, in the "Q" record.

‼ All Fields are normal ASCII strings, without a ASCII Zero trailer. Each record is terminated by a carriage return, line feed sequence.

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