Source Formating for Form 1042-S: T Record
Form 1042-S T Record Source Format
The 1042-s form has a unique TCC (Transmitter Control Code) that will begin with a "22". You must have this unique TCC in order to electronically file form 1042-s. You will not be able
to use the same TCC as a 1099 form.
As of September of 2022, the IRS terminated the use of the 4419 form. If you are needing to obtain a TCC for the 1042-s form, you will need to apply online through the IRS website.
You will need tocreate an IRS ID.me account, and fill-out the IR Application.
The person who applies for the 1042-s Form TCC and completes the IR Application, will be considered the
"Principal Person". The "Principal Person" will need to list every individual who will be utilizing their new TCC for the upcoming Tax season.
The 1042-S T source record is exactly the same format as the 1099 Express T source record format except Field 14, 15 and 16
are different. Although the source records are similar, the IRS records are completely different.
Click the re-populate tab to bring back a transmitter you previously typed. The 1042-S Express Transmitter Record also called T Record looks like this:
T | TaxIdNo | TCC | Company Name | Addr | City | State | Zip | Contact | Phone | E-Mail | Test | Prior || NT | CA....
Field Max Length Description
- Field 1: T Capital Letter T.
- Field 2: Transmitter's TIN, SSN, ITIN, EIN, or QI-EIN. Max 15, reduced to 9 in IRS rec.
- Field 3: 5 Transmitter Control Code, 5 characters, must begin with "22".
- Filed 4: 40 Transmitter's Name (a company name or an individual), max 40.
- Field 5: 40 Address of Transmitter, max 40.
- Field 6: 40 City, max 20
- Field 7: 2 State (2 letter code).
- Field 8: Zip code in format 12345 or 12345-6789, if USA.
- Field 9: Contact name, max 40.
- Field 10: Contact's telephone number, max 20.
- Field 11: Contact's E-Mail, max 70.
- Field 12: Test File Indicator. Blank=False, T=True.
- Field 13: Prior Year, Blank=False, P=True.
- Field 14: Reserved, not used, should be empty.
- Field 15: Canadian Province Code. Double Click for a list. If used Field 16 must be "CA".
- Field 16: Foreign Country Code, double click for a list, if used, Field 7 must be empty.
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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