Form 1042-S Enum Codes

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%