Amending 1042-S Forms
When creating an Amendment file please be sure to not edit the Original Source file. A new file will need to be created to submit an Amendment File to the IRS.
The New File should only contain the individuals that need correcting. For creating a new Amendment File, please reference the instructions below
**Please note: if the User has discovered the file sent received a "BAD" status, a replacement file will need to be submitted. Do not send an Amendment file.**
One way to create a new file is to start up two copies of 1042-S Express, then right-click and copy a line from the original file and paste that record into the other grid as shown below.
It is also possible to right click the grid and Copy Filer, then move to the empty window and Paste Filer.
Please keep in mind when making Amendments:
- If the User filed a Form 1042-S with the IRS and the file status was "GOOD" and later discovered an error on the filing, then an amended 1042-S file will need to be submitted.
- If the Amendment File changes information previously submitted, then Form 1042 (“Tax Return for US Source Income of Foreign Persons") will need to be amended as well.
- Submit amended returns only for the returns filed in error, do not submit the entire file.. Please be sure to submit copies of the amended returns to the recipients.
- If filers discover that certain information returns were omitted on their original file, they must not send these documents as amended returns. The file must be submitted as an original file,
with only the 1042-S forms that were omitted from the first file. - In general, filers should submit amended returns for returns filed within the last 3 calendar years.
Type-1 Amendment
Error Type-1 applies to the following errors: Incorrect money amount, incorrect codes and/or check boxes, incorrect address, or a 1042-S Forms
should not have been submitted.
Error Type-1 requires one amended file for each Withholding Agent. You can file a Type-1 error in one file.
To create an Error Type-1 amendment file, follow the steps below:
- Create a new source file containing just the corrected 1042-S forms that require correcting.
- Click the 'Options' menu, then chose 'Filer (Company) Information'. If there is no company information, you can use the 'Re-Populate' tab to bring your company forward.
- Click on the 'Return Type' tab, then choose 'Corrected (Amended)'.
- Correct the money, codes, or address.
- For 1042-S forms that should not have been filed, leave all money amounts empty, and insert a zeroed in Box 2.
- Make sure the 'Unique Form ID' is copied from the original file and the Amendment number is "1".
- Click the small selection box next to the Amended Box.
- Repopulate your transmitter information by selecting the 'Options' tab and clicking the 'Transmitter Information' from the drop-down box.
Then save your file under the 'File' tab, then click 'Save as'. - After you saved your file, you can now turn your file to an IRS file and upload your file to the IRS FIRE site or upload to us to e-File.
- For directions to upload to the FIRE site please follow the link here: e-Filing to the IRS
- If you are interested in us filing on your behalf, you can submit your file under our Service Bureau for $75 per file.
Please make sure that you submit only the your source file(s) (.T42). You can submit here: Upload-1099Express
- For printing check the link provided here: Printing Recipient Copies
Type-2 Amendment
Error Type-2 applies to the following: No Recipient TIN (SSN, EIN, ITIN, QI-EIN), incorrect recipient TIN, incorrect Recipient name, or incorrect Recipient name and address.
Error Type 2 requires two forms sent for each person. These must be in the same file.
To create an Error Type-2 amendment file, follow the steps below:
- Create a new file containing just the corrected 1042-S forms needing corrections or use the same file with Type 1 corrections.
- Click the 'Options' menu then choose 'Filer (Company) Information'. If there is no company information, use the 'Re-Populate Tab'.
- Click on the 'Return Type' Tab, then choose 'Corrected (Amended)'.
- Add the first entry with the Recipient's information the same as the original submission twice so there are two identical lines.
- In the first line, leave all the wrong names, Tax ID numbers, address, codes, rates, etc. exactly as they were originally filed for this person,
except make all money amounts empty, and insert a zero in Box 2. - Make sure the Unique Form ID is copied from the original file and the Amendment number is "1".
- Click the small selection box next to the Amended Box.
- Double click to edit the second line. Fill in this form as it should have been sent. Enter the CORRECT money amounts, check boxes, TIN, name, address, etc. and leave the
'Amended' box empty. - Make sure the Unique Form ID is copied from the original form and the Amendment number is "2".
- Repopulate your transmitter information by selecting the 'Options' tab and clicking the 'Transmitter information' from the drop-down box.
Then save your file under the 'File' tab, then click 'Save As'. - After you have saved your file, you can now turn your file to an IRS file and upload your file to the IRS FIRE site or upload to us to e-File.
*For directions to upload to the FIRE site please follow the link here: Filing to the IRS over the internet (FIRE) (1099Express.com)
*If you are interested in us filing on your behalf, you can submit your file under our Service Bureau for $75 per file.
Please make sure that you submit only the your source file(s) (.T42).
You can submit here: Upload-1099Express
*For printing check the link provided here: Print Recipient Copies (1099Express.com)