State Agencies Bulletin No. 1819

Subject
Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding) for Calendar Year 2019
Date Issued
March 11, 2020

Purpose

The purpose of this bulletin is to inform agencies of the content information for the 2019 Form 1042-S.

Affected Employees

All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2019 are affected.

Background

According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons (including persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or Exemption code.

Effective Date(s)

2019 Form 1042-S will include earnings paid in paychecks dated:

Institution: 01/03/19 through 12/19/19
Administration: 01/09/19 through 12/24/19

2019 Form 1042-S Content

The information which will appear on the Form 1042-S Statement is described below:

Box 1 Income Code
The two-digit code populated in this box identifies the type of income received. This code is populated on the 1042 Tax Balances page.
Box 2 Gross Income
The amount is the gross sum of all payments made for the calendar year 2019.
Box 3 Chap. 3
This box should be populated with “03” (Tax withheld under section 5000C).
Box 3a Exemption Code
The exemption code identifies the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable).
Box 3b Tax Rate
This box is populated with the tax rate applied.
Box 4a Exemption Code
Not applicable
Box 4b Tax Rate
Not applicable
Box 5 Withholding Allowances
This box contains the value of the withholding allowance(s) as claimed in the Federal Tax Data page.
Box 6 Net Income
This box is only populated if there is an amount in box 5.
Box 7a Federal Tax Withheld
This box is populated with the value of the Federal tax withheld. This box will contain a value of “0” if no taxes were withheld.
Box 7b Not Applicable
Box 7c Not Applicable
Box 8 Tax withheld by other agents
Not applicable
Box 9 Tax assumed by withholding agent
Not applicable
Box 10 Total Withholding Credit
The amount in this box should always match the amount in box 7a.
Box 11 Tax Paid by withholding agent
Not applicable
Box 12a Withholding Agent’s EIN
This box is populated with the Employer Identification Number for the company the Form 1042-S is being issued under. CUNY 13-3893536 NYS14-6013200
Box 12b Ch. 3 Status Code (Withholding Agent)
This box should be populated with code “19” (Government or International Organization).
Box 12c Ch. 4 Status Code (Withholding Agent)
This box should be populated with code “02” (U.S. Withholding Agent – Other).
Box 12d Withholding Agent’s Name
This box is populated with the name of the Company the Form 1042-S is being issued under. City University of New York (CNY) State of New York (NYS)
Box 12e Withholding Agent’s GIIN
Not applicable
Box 12f Country Code (Withholding agent)
Not applicable
Box 12g Foreign Taxpayer Identification Number (TIN) (Withholding agent) 
Not applicable
Box 12h-12i Withholding Agent’s Address
This box is populated with the address of the Company the Form 1042-S is being issued under.
Box 13a Recipient’s Name
This box is populated with the name of the recipient.
Box 13b Recipient’s Country Code
This box contains the two character country code for the country the recipient claims residency. This value will differ from the value populated on the Federal Tax Data page due to the number of characters permitted.
Box 13c Recipient’s Address
Box 13d Recipient’s City or town, province or state, country, ZIP or foreign postal code
This box is populated with the city or town, province or state, country, ZIP or foreign postal code for the recipient from Modify a Person.
Box 13e Recipient’s U.S. TIN (If Applicable)
This box is populated with the employee’s Social Security Number (SSN) as written in the National ID field on the Modify a Person page or the Taxpayer Identification Number (TIN) as written on the Federal Tax Data page.
Box 13f Ch. 3 Status Code (Recipient)
This box should be populated with code “16” (Individual).
Box 13g Ch. 4 status code (Recipient)
Not applicable
Box 13h Recipient’s GIIN
Not applicable
Box 13i Recipient’s foreign tax identification number
Not applicable
Box 13j LOB code
This box should be populated with code “02” (Government-contracting state/political subdivision/local authority).
Box 13k Recipients account number
Not applicable
Box 13l Recipients date of birth
This box is populated from modify a person and formatted as follows: YYYYMMDD.
Box 14a-16c Various
Not applicable
Box 16d Ch. 3 status code
This box should be populated with code “19” (Government or International Organization).
Box 16e Ch. 4 status code
This box should be populated with code “02” (U.S. Withholding Agent – Other).
Box 17a State income tax withheld
This box is populated with the year-to-date state withholding amount for the state the recipient had withholdings for.
Box 17b Payer’s state tax no.
Not applicable
Box 17c Name of State
This box is populated with the state the withholdings were withheld for, however OSC does not withhold State tax.

1042-S Distribution

The Office of the State Comptroller created and mailed Form 1042-S directly to agency payroll offices on March 6, 2020. Please note that Federal regulations mandate that forms be delivered to employees on or before March 16, 2020.

Questions

Questions regarding this bulletin may be directed to the Tax and Compliance mailbox.