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 1099 software > Learning Center > FIRE > Common E-Filing Errors and Solutions > 1042-S Format Errors

1042-S Formatting Errors and Solutions

IRS Form 1042-S is probably the most difficult form to electronically file to the IRS.  And Publication 1187 titled "Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically" is a difficult publication to read and follow.

This section lists common problems (with solutions) encountered when electronically filing Form 1042-S to the IRS. These problems may result in IRS/ECC-MTB requesting replacement files.

Format Errors

‘Q’ record(s), positions 46 through 47, Exemption Code, contains a code that is invalid. Refer to the Exemption Code Table in the Instructions for Form 1042-S.

‘Q’ record(s), positions 92 through 93, Recipient Code, contains a code that is invalid. Refer to the Recipient Code Table in the Instructions for Form 1042-S.

'Q' record(s), positions 294 through 333, Recipient’s City, is blank or contains invalid characters.

'Q’ record(s), positions 334 through 335, Recipient’s State, is blank or contains invalid characters and/or positions 254 through 293, Recipient’s Street Line-2, contains invalid characters.

‘Q’ record(s), positions 334 through 335, Recipient’s State, contains a code that is invalid. Refer to the State Code table in Publication 1187, Part A, Sec 14.

‘Q’ record(s), positions 336 through 337, Recipient’s Province Code, contains a code that is invalid. Refer to the Province Code Table in Publication 1187, Part C, Sec. 1.

‘Q’ record(s), positions 48 through 49, Recipient’s Country of Residence Code for Tax Purposes, is blank or contains an invalid code. Refer to the Country Code table in the Instructions for Form 1042-S.

‘Q’ record(s), positions 338 through 339, Recipient’s Country Code, contains a valid code. However, the State Code, positions 334 through 335 and the Province Code, positions 336 through 337, must be blank. Or, if the country code equals ‘CA’ the Province Code, positions 336 through 337, must contain a valid code. Valid codes are listed in the Province Code Table, Publication 1187, Part C, Sec. 1.

Q' record(s) contains a '3' in position 358, Recipient’s U.S. TIN type. However, the Recipient’s U.S. TIN, positions 349 through 357, is not in the appropriate TIN range associated with the TIN type indicated. Or, you could have indicated a TIN type of '1' or '2' and the TIN, positions 349 through 357 is invalid or blank.

‘Q’ record(s), position 358, Recipient’s U.S. TIN Type, is blank or contains an invalid entry. The entry must equal ‘0’, ‘1’, ‘2’, ‘3’ or ‘4’.

Q' record(s), positions 359 through 370, U.S. Federal Tax Withheld, is blank or is not all numeric.

‘Q’ record(s), position 761, The U.S. Federal Tax Withheld Indicator, has an invalid character or is blank. The only valid entries for position 761 of the ‘‘Q’ record(s) are ‘0’, ‘1’ or ‘2’.

C’ Record(s) has a discrepancy between the IRS accumulated totals of the ‘Total Withholding Credit’ and the Reconciliation ‘C’ record amounts in positions 31 through 45.

The Record Sequence number, positions 811 through 818, is missing or invalid.

‘Q’ record(s), positions 371 through 382, Withholding by Other Agents, is blank or is not all numeric.

‘Q’ record(s), positions 383 through 394, Total Withholding Credit, is blank or is not all numeric.

Invalid character(s) are contained in the file. A list of acceptable characters is in Publication 1187 (Note 3) at the beginning of the ‘T’, ‘W’, and ‘Q’ records.

Technical support for the 1042-S software is provided at no extra charge for the tax year that the software was purchased. We have a friendly and courteous staff that can resolve almost any technical support issue that might arise.

If you have any question(s), please e-mail technical support at support@1099fire.com or call support at (608) 444-6575.   Technical support can resolve any question related to IRS Form 1042-S.

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If you come across an error not listed above, please do not hesitate to email support@1099fire.com with the full description of the error and we will review the error and add it to the above list.

 
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