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Section 111. Chapter Three and Chapter Four Withholding Database›3.22.111 Chapter Three and Chapter Four Withholding Database›Note:

Chapter Indicator, Box 3

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Identifies whether withholding is reporting tax withheld under Chapter 3 or Chapter 4 of the Internal Revenue Code (IRC).

This is a one-position field, either a three or a four.

This field is not correctable. If input incorrectly, Form 1042-T and corresponding Form 1042-S need to be renumbered and reinput.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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