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Chapter 12 - Withholding
Beginning with the 2017 Form 1042-S, a unique identifying number must be assigned
and entered at the top of each Form 1042-S that is filed. This identifying number is used,
for example, to identify which information return is being corrected or amended when
multiple information returns are filed with respect to the same recipient. The unique
identifying number cannot be the recipient's U.S. or foreign TIN. The unique identifying
number must be numeric. The length of a given identifying number must be exactly 10
digits. The identifying number must be unique to each original Form 1042‐S filed for the
current year. The identifying number can be used on a new original form in a subsequent
year. [Instructions for Form 1042-S]
The penalty for not filing Form 1042 when due is 5% of the unpaid tax for each
month or part of a month that the form is late, up to a maximum of 25% of the unpaid tax.
Generally, Form 1042-S is subject to a three-tier penalty structure for corrective
reporting that applies to Form 1099-R.
Backup Withholding Does Not Apply to IRAs
Backup withholding applies to certain payments when the taxpayer does not furnish,
or
furnishes an incorrect, TIN. Backup withholding does not apply to IRAs.
[Instructions for Form 1099-R; Instructions for Requester of Form W-9]
State Income Tax Withholding
Some states tax IRA distributions. Because IRA distributions are taxable in some
states, many IRA distribution forms allow an IRA holder to withhold state income taxes
if applicable. For example, some states allow the recipient to elect out of state income
tax withholding, others have mandatory withholding, and others require withholding only
if federal income taxes are being withheld. Information about state taxes and income tax
withholding can often be found on the state's Web site. State income taxes withheld are
reported in box 12 of IRS Form 1099-R.
IRA Digital Reference Manual © PMC

IRA Digital Reference Manual - January 2025

Table of Contents for the Digital Edition of IRA Digital Reference Manual - January 2025

Contributions
Deductions
Documents
Rollovers & Transfers from IRAs
Rollovers from Employer Plans
Self-Directed IRAs
Excess IRA Contributions
Distributions
Calculating Required Distributions at Age 70½
Death Distributions
Reporting Requirements
Withholding
Taxes & Penalties
SEP IRA Plans
SIMPLE IRA Plans
Miscellaneous
Roth IRAs
Education Savings Accounts
Health Savings Accounts
IRA Digital Reference Manual - January 2025 - 1
IRA Digital Reference Manual - January 2025 - 2
IRA Digital Reference Manual - January 2025 - 3
IRA Digital Reference Manual - January 2025 - 4
IRA Digital Reference Manual - January 2025 - Contributions
IRA Digital Reference Manual - January 2025 - 1.1
IRA Digital Reference Manual - January 2025 - Deductions
IRA Digital Reference Manual - January 2025 - Documents
IRA Digital Reference Manual - January 2025 - Rollovers & Transfers from IRAs
IRA Digital Reference Manual - January 2025 - 4.1
IRA Digital Reference Manual - January 2025 - Rollovers from Employer Plans
IRA Digital Reference Manual - January 2025 - 5.1
IRA Digital Reference Manual - January 2025 - Self-Directed IRAs
IRA Digital Reference Manual - January 2025 - Excess IRA Contributions
IRA Digital Reference Manual - January 2025 - 7.1
IRA Digital Reference Manual - January 2025 - Distributions
IRA Digital Reference Manual - January 2025 - 8.1
IRA Digital Reference Manual - January 2025 - Calculating Required Distributions at Age 70½
IRA Digital Reference Manual - January 2025 - Death Distributions
IRA Digital Reference Manual - January 2025 - 10.1
IRA Digital Reference Manual - January 2025 - 10.2
IRA Digital Reference Manual - January 2025 - 10.3
IRA Digital Reference Manual - January 2025 - Reporting Requirements
IRA Digital Reference Manual - January 2025 - 11.1
IRA Digital Reference Manual - January 2025 - Withholding
IRA Digital Reference Manual - January 2025 - Taxes & Penalties
IRA Digital Reference Manual - January 2025 - 13.1
IRA Digital Reference Manual - January 2025 - SEP IRA Plans
IRA Digital Reference Manual - January 2025 - SIMPLE IRA Plans
IRA Digital Reference Manual - January 2025 - 15.1
IRA Digital Reference Manual - January 2025 - Miscellaneous
IRA Digital Reference Manual - January 2025 - 16.1
IRA Digital Reference Manual - January 2025 - Roth IRAs
IRA Digital Reference Manual - January 2025 - 17.1
IRA Digital Reference Manual - January 2025 - Education Savings Accounts
IRA Digital Reference Manual - January 2025 - 18.1
IRA Digital Reference Manual - January 2025 - Health Savings Accounts
IRA Digital Reference Manual - January 2025 - 19.1
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IRA Digital Reference Manual - January 2025 - 498.1
IRA Digital Reference Manual - January 2025 - 499
IRA Digital Reference Manual - January 2025 - 500
IRA Digital Reference Manual - January 2025 - 501
IRA Digital Reference Manual - January 2025 - 502
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