FAQ

TaxNoticeSolution processing does not image the two (2) character abbreviation in the mailing address for Form 1042-S, but convert the country code to use the full name of the country in the mailing address, using the list of country codes provided in the current “Instructions for Form 1042-S”.

Field Positions        Field Title                                         Length                       Description and Remarks

338-339                     Recipient’s Country Code              2                                 Required if the recipient has a foreign

address. Enter the two-character Country Code

abbreviation. See the Instructions for Form

1042-S for the appropriate codes.

Note 1: If the state code is entered in positions 334-335, leave this field blank.

Note 2: COUNTRY CODES: The list of country codes provided in the current Instructions for

Form 1042-S includes all internationally recognized country codes and must be used to ensure

the proper coding of the Country Code field. This list is updated each year as required. If making

a payment to a QI, enter the country code of the QI.

Note 3: Enter “UC” (unknown country) only if the payment is to an unknown recipient.

FURTHER CLARIFICATION ON COUNTRY CODE FIELDS IN PUBLICATION 1187:

Positions 48-49 in the Q record is used to determine the country code for which the recipient is a resident of for tax purposes.  This is different than positions 338-339 of the Q record which is used for the Country name for mailing purposes.