SEC. 7. RECIPIENT ‘‘Q’’ RECORD

.01 The ‘‘Q’’ Record contains complete name and address information for both Withholding Agent and Recipient of Income, together with all the particulars of the income paid and tax withheld. Complete Withholding Agent data is required because each Recipient ‘‘Q’’ Record is treated as if it were a separate Form 1042–S, and is processed independently of other records.

.02 Since the ‘‘Q’’ Record is restricted to one type of income, and one tax rate, under certain circumstances it would be necessary to write more than one ‘‘Q’’ Record. Following are some of the circumstances when more than one ‘‘Q’’ record for a payee would be required:

(a) Different sources of income. For example, Recipient X derived income from Capital Gains (Income Code 09) and Industrial Royalties (Income Code 10). A separate ‘‘Q’’ record must be reported for each income code; providing Gross Income Paid and U.S. Federal Tax Withheld pertaining to the corresponding code.

(b) Change in Country Code during the year. For example, the withholding agent received notification via Form 1001 that the recipient changed from country X to country Y. A separate ‘‘Q’’ record must be reported for each country code; providing Gross Income Paid, Tax Rate and U.S. Federal Tax Withheld. The amounts reported must be based on each country code and the period of time under that country code.

(c) Change in a country’s tax treaty rate during the year. For example, effective April 1, country X changes its tax treaty rate from 10% to 20%. A separate ‘‘Q’’ record must be reported for each of the tax rates. Provide the Gross Income Paid, Tax Rate, and U.S. Federal Tax Withheld for the period of time under that tax rate.

(d) Gross Income Paid of more than one billion dollars. Report a Gross Income Paid of 99999999999 (dollars and cents) in the first Recipient ‘‘Q’’ record. The second Recipient ‘‘Q’’ record will contain the remaining money amount.

.03 Failure to provide multiple recipient ‘‘Q’’ records when necessary will generate math computation errors during processing and therefore, result in the file being returned for replacement.

.04 All recipient ‘‘Q’’ Records for a particular Withholding Agent must be written before the corresponding Withholding Agent ‘‘W’’ Record, and before ‘‘Q’’ Records for another Withholding Agent may begin.

.05 If the field is not applicable, allow for the field by entering blanks or zeros as instructed.

RECORD NAME: RECIPIENT ‘‘Q’’ RECORD

Position Field Title Length Description and Remarks

1 Record Type 1 REQUIRED. Enter ‘‘Q’’.

2–10 Withholding Agent’s Taxpayer Identification Number (TIN)

9 REQUIRED. Enter the nine-digit Taxpayer Identification Number of the Withholding Agent. Do NOT enter blanks, hyphens, or alpha characters. A TIN consisting of all the same digit ( e.g., 111111111) is not acceptable. Do NOT enter the recipient’s TIN in this field.

11–45 Agent’s Name 35 REQUIRED. Enter the name of the Withholding Agent. Abbreviate as needed. Left-justify and blank fill.

34

RECORD NAME: RECIPIENT ‘‘Q’’ RECORD—Continued

Position Field Title Length Description and Remarks

46–80 Agent’s Address 35 REQUIRED. Enter mailing address of the withholding agent. Street address should incl ude number, street, apartment or suite number (or P.O. Box if mail is not delivered to street address). Abbreviate as needed. Left-justify and blank fill.

81–100 Agent’s City 20 REQUIRED. Enter the city or town (or other locality name). Enter APO or FPO only, if ap plicable. Left-justify and blank fill.

101–102 Agent’s State Code

2 REQUIRED. Enter the two-character state abbreviation from the list in Part B. Sec. 6, Fie ld Positions 115–116 of ‘‘T’’ Record. If not a U.S. state, territory, or APO/FPO identifier, blank fill this field. Do not use any of the two character Country Codes in the State Code field .

103–111 Agent’s ZIP Code 9 REQUIRED. Enter nine numeric characters for all U.S. addresses (including territories a nd possessions). If a five-digit ZIP code is used, enter the ZIP code in the left-most five positions and zero fill the remaining four positions. Zero fill for addresses outside the U.S.

112 Type of TIN 1 This field is used to identify the Taxpayer Identification Number (TIN) in positions 113–121 as either an Employee Identification Number (EIN), Social Security Number (SSN), or indicate that the type is undeterminable. Enter the appropriate code from the following table:

Type of TIN TIN 1 Employer Identification Number (EIN) 2 Social Security Number (SSN) Blank Enter a blank if type of TIN is undeterminable

113–121 Recipient’s U.S. Taxpayer Identification Number (TIN)

9 Enter the Recipient’s nine-digit Taxpayer Identification Number (TIN). Do NOT enter hyphens or alpha characters. Entry of all zeroes, all ones, twos, etc. will have the effect of an incorrect TIN. Use the following instructions for Entries in Positions 113–121: 1. A TIN MUST be entered when Exemption Code ‘‘1’’ is entered in Position 370 of the Recipient ‘‘Q’’ Record. 2. A TIN MUST be entered when Income Code ‘‘16’’ is entered in Positions 355–356 of the Recipient ‘‘Q’’ Record. 3. If the conditions in 1 and 2 are not present, and if a TIN is not available, enter blanks in Positions 113–121 of the Recipient’s ‘‘Q’’ Record.* Do NOT enter the Withholding Agent’s TIN in this field.

*NOTE: When the submission includes records in which blanks are entered in Positions 113–121, provide a letter

identifying the number of Recipient ‘‘Q’’ Records affected and presenting the reason(s) that TIN(s) are not provided. A

corrected ‘‘Q’’ record is required to be submitted upon later receipt of the Recipient TIN.

122–136 Account Number 15 Enter the account number assigned by the withholding agent to the recipient. This number is used to identify a specific account. This field will be all blanks if account numbers are NOT assigned. This field may contain numeric or alphabetic characters, blanks or hyphens. Left-justify and blank fill.

137–138 Country Code (Do not enter ‘‘U.S.’’

in this field)

2 REQUIRED. This field is used to identify the country for which the tax treaty benefits are based. The rate of tax withheld is determined by this code. Enter the appropriate code exactly as it appears in the following table. THIS MAY OR MAY NOT BE THE SAME AS THE COUNTRY ENTERED IN THE COUNTRY NAME FIELD (POSITIONS 335-354 OF THE RECIPIENT ‘‘Q’’ RECORD.) Enter OC, Other Countries, only when the country of residence can- not be determined. If the recipient’s country of residence cannot be determined, you must withhold at the maximum applicable tax rate.

35

COUNTRY CODES

Country Code

Afghanistan AF Albania AL Algeria AG American Samoa AQ Andorra AN Angola AO Anguilla AV Antarctica AY Antigua and Barbuda AC Argentina AR Armenia AM Aruba AA Ashmore and Cartier Islands AT Australia AS Austria AU Azerbaijan AJ Azores PO Bahamas, The BF Bahrain BA Baker Island FQ Bangladesh BG Barbados BB Bassas da India BS Belarus BO Belgium BE Belize BH Benin BN Bermuda BD Bhutan BT Bolivia BL Bosnia-Herzegovina BK Botswana BC Bouvet Island BV Brazil BR British Indian Ocean Territory IO Brunei BX Bulgaria BU Burkina Faso UV Burma BM Burundi BY Cambodia CB Cameroon CM Canada CA Canary Islands SP Cape Verde CV Cayman Islands CJ Central African Republic CT Chad CD Chile CI China, People’s Republic of CH Christmas Island (Indian Ocean) KT Christmas Island (Pacific Ocean) KR Clipperton Island IP Cocos (Keeling) Islands CK Colombia CO Comoros CN Congo CF Cook Islands CW Coral Sea Islands Territory CR

36

Country Code

Costa Rica CS Cote D’lvoire (Ivory Coast) IV Croatia HR Cuba CU Cyprus CY Czech Republic EZ Denmark DA Djibouti DJ Dominica DO Dominican Republic DR Ecuador EC Egypt EG El Salvador ES Equatorial Guinea EK Eritrea ER Estonia EN Ethiopia ET Europa Island EU Falkland Islands (Islas Malvinas) FK Faroe Islands FO Fiji FJ Finland FI France FR French Guiana FG French Polynesia FP French Southern and Antarctic Lands FS Gabon GB Gambia, The GA Gaza Strip GZ Germany GM Georgia GG Ghana GH Gibraltar GI Glorioso Islands GO Greece GR Greenland GL Grenada GJ Guadeloupe GP Guam GQ Guatemala GT Guernsey GK Guinea GV Guinea-Bissau PU Guyana GY Haiti HA Heard Island and McDonald Islands HM Honduras HO Hong Kong HK Howland Island HQ Hungary HU Iceland IC India IN Indonesia ID Iran IR Iraq IZ Iraq-Saudi Arabia Neutral Zone IY Ireland EI Isle of Man IM

Country Code

Israel IS Italy IT Jamaica JM Jan Mayen JN Japan JA Jersey JE Johnston Atoll JQ Jordan JO Juan de Nova Island JU Kazakhstan KZ Kenya KE Kingman Reef KQ Kiribati KR Korea, Democratic People’s

Republic of (North) KN Korea, Republic of (South) KS Kuwait KU Kyrgyzstan KG Laos LA Latvia LG Lebanon LE Lesotho LT Liberia LI Libya LY Liechtenstein LS Lithuania LH Luxembourg LU Macau MC Macedonia MK Madagascar MA Malawi MI Malaysia MY Maldives MV Mali ML Malta MT Marshall Islands RM Martinique MB Mauritania MR Mauritius MP Mayotte MF Mexico MX Micronesia, Federated States of FM Midway Islands MQ Moldova MD Monaco MN Mongolia MG Montenegro MW Montserrat MH Morocco MO Mozambique MZ Namibia WA Nauru NR Navassa Island BQ Nepal NP Netherlands NL Netherlands Antilles NT New Caledonia NC New Zealand NZ Nicaragua NU Niger NG Nigeria NI

37

Country Code

Niue NE Norfolk Island NF Northern Ireland UK Northern Mariana Islands CQ Norway NO Oman MU Pakistan PK Palmyra Atoll LQ Panama PM Papua New Guinea PP Paracel Islands PF Paraguay PA Peru PE Philippines RP Pitcairn Islands PC Poland PL Portugal PO Puerto Rico RQ Qatar QA Reunion RE Romania RO Russia RS Rwanda RW St. Kitts and Nevis SC St. Helena SH St. Lucia ST St. Pierre and Miquelon SB St. Vincent and the Grenadines VC San Marino SM Sao Tome and Principe TP Saudi Arabia SA Senegal SG Serbia SR Seychelles SE Sierra Leone SL Singapore SN Slovakia LO Slovenia SI Solomon Islands BP Somalia SO South Africa SF South Georgia and the South Sandwich Islands SX Spain SP Spratly Islands PG Sri Lanka CE Sudan SU Suriname NS Svalbard SV Swaziland WZ Sweden SW Switzerland SZ Syria SY Taiwan TW Tajikistan TI Tanzania, United Republic of TZ Thailand TH Togo TO Tokelau TL Tonga TN

Country Code

Trinidad and Tobago TD Tromelin Island TE Trust Territory of the Pacific Islands PS Tunisia TS Turkey TU Turkmenistan TX Turks and Caicos Islands TK Tuvalu TV Uganda UG Ukraine UP United Arab Emirates TC United Kingdom UK Uruguay UY Uzbekistan UZ Vanuatu NH

Country Code

Vatican City VT Venezuela VE Vietnam VM Virgin Islands (British) VI Virgin Islands (U.S.) VQ Wake Island WQ Wallis and Futuna WF West Bank WE Western Sahara WI Western Samoa WS Yemen YM Zaire CG Zambia ZA Zimbabwe ZI Other Countries OC *

**NOTE: Enter OC, Other Countries, only when the country of residence cannot be determined. If the recipient’s country of*

residence cannot be determined, you must withhold at the maximum applicable tax rate.

RECORD NAME: RECIPIENT ‘‘Q’’ RECORD

Position Field Title Length Description and Remarks

139–173 Recipient Name Line One *

174–208 Recipient Name Line Two *

209–243 Recipient Name Line Three *

35 REQUIRED. Provide the FULL name of the recipient (nonresident alien or

fiduciary, foreign partnership or corporation or other foreign entity) . Enter

the surname of the recipient FIRST followed by given names. Enter an asterisk() immediately before the surname if the surname does not begin in position 139. For example, ‘‘JOHNbDOE’’ is acceptable (b denotes a blank). If there is more than one recipient, enter the name of the first recipient only. Since some foreign recipients will not have a Taxpayer Identification Number (TIN), it is very important that the FULL name of the recipient be provided. Titles, if any, must be provided in Recipient Name Line Two. (If the recipient is unknown, an account number must be entered in positions 122–136 ). Valid characters are alphabetic, numeric, ampersand (&), hyphen (-), slash (/), asterisk (*), period (.), comma (,), apostrophe (’), or blank. Failure to code an asterisk before the surname when it is not the first name provided, will result in your file being returned for correction. Leftjustify and blank fill.

35 Enter supplementary recipient name information; otherwise enter blanks. Use this line for additional names ( e.g., partners or joint owners), for trade names, stage names, aliases, or titles. Use this line also for ‘‘care of,’’ ‘‘via,’’ or ‘‘through’’ information. Valid characters are alphabetic, numeric, blank, ampersand (&), hyphen (-), slash (/), pound sign (#), period (.), comma (,), apostrophe (’) and the percent (%). The percent (% [short for ‘‘in care of’’]) is valid in the first position only. Left-justify and blank fill.

35 Enter additional name data if applicable; otherwise blank fill. Specifications are precisely as for Recipient Name Line Two.

**NOTE:* 105 total characters are available for name information. IRS encourages full identification of nonresident aliens (both

individuals and organizations) because data is furnished to their governments in accordance with tax treaties and exchange of information agreements.

38

RECORD NAME: RECIPIENT ‘‘Q’’ RECORD—Continued

Position Field Title Length Description and Remarks

244–283 Street Address 40 REQUIRED. Enter the recipient’s full street address. Street address should include num ber, street, apartment or suite number (or P.O. Box if mail is not delivered to street address). If the street, building, military installation or other name is too long for the 40-character allotment of this field, Recipient Name Line Two or Three may be used to report address information (See the NOTE below). This street address field may be all blank, but only for legitimate reasons; for example, the recipient is from a small town, islet or other place where the town or island name is sufficient to enable mail to be received. Valid characters are alphabetic, numeric, blank, ampersand (&), hyphen (-), slash (/), period (.), comma (,), apostrophe (’), and pound sign (#). A blank in position 244 is NOT acceptable. Left-justify and blank fill. NOTE: If Recipient Name Line Two or Three fields are NOT used for NAME INFORMATION, address data may be provided in these fields. Street address data of 40 characters or less MUST be provided in the Street Address field. Street addresses of 41 to 75 characters should begin in Recipient Name Line Three and complete in the Street Address Field. A street address of 76 or more characters should begin in Recipient Name Line Two, continue in Recipient Name Line Three, and complete in the Street Address Field.

284–308 City 25 REQUIRED. Enter the name of City, Town, Village, Municipality or rural place of residenc e of the recipient. Valid characters are as in Street Address, EXCEPT the pound sign (#), which is not valid and a blank in position 284 is NOT acceptable. For U.S. military installations enter either APO or FPO as applicable. The name of the installation or ship must be entered in the Street address Line. Left-justify and blank fill. NOTE: For recipient addresses outside the United States, provide a City, Province Name, Postal Code, and Country Name. Enter a City, State Code, and ZIP Code for United States recipient addresses. Do NOT provide a Country Name for United States addresses.

309–323 Province Name 15 Enter the name of the Province, Foreign State (but not the U.S. State), County, Shire, District, Region, or other political subdivision. For many countries the province (or other political subunit) is an important part of the postal address. For Canada, the Province is required . Valid characters are alphabetic, blank, ampersand (&), hyph en (-), pe riod (.), comma (,), apostrophe (’) or slash (/). Left-justify and blank fill.

Canadian Provinces and Codes Province Province Code Alberta AB British Columbia BC Manitoba MB New Brunswick NB Newfoundland NF Nova Scotia (including Sable Island) NS Northwest Territories NT Ontario ON Prince Edward Island PE Quebec PQ Saskatchewan SK Yukon Territory YK

NOTE: A Canadian province may be expressed as a two-character code from the Canadian Province Code List, written out in full, or appropriately abbreviated. Either the Province or the Province Code must be entered. DO NOT ENTER BOTH.

324–332 Postal Code 9 Enter a Foreign or U.S. Postal Code (ZIP Code). A Postal Code is REQUIRED for United States and U.S. Territories, Canadian, and Australian addresses. Withholding Agents should make an effort to obtain postal codes for all other countries. Only alphabetic, numeric, and blank characters are valid. Do not omit any blanks that may appear in the ZIP code. Use the following table to format Postal Codes for the three required countries (‘‘a’’ denotes alpha characters, ‘‘n’’ denotes numerics, ‘‘b’’ denotes a blank). All postal codes should be left-justified and blank filled.

39

RECORD NAME: RECIPIENT ‘‘Q’’ RECORD—Continued

Position Field Title Length Description and Remarks

Country Postal Code Format United States and Canadian nnnnnbbbb or nnnnnnnnn

Australian anabnanbb

U.S. Territories

nnnnbbbbb

333–334 U.S. State Code 2 REQUIRED for United States addresses, including U.S. territories. Enter the appropriate postal identifier listed for APO and FPO addresses (see list of valid state codes and postal identifiers for APO/FPO addresses in Part B. Sec. 6, Positions 115–116 of Transmitter ‘‘T’’ Record). ENTER BLANKS IF THE RECIPIENT DOES NOT HAVE A U.S. ADDRESS.

335–354 Country Name 20 The unabbreviated name of the recipient’s country of residence for all addresses outside the United States is REQUIRED in this field. Enter blanks if the RECIPIENT RESIDES IN the U.S., including U.S. territories and APO/ FPO. This field is NOT used to indicate the rate of tax. This may or may not be the same country indicated in the Country Code field (Positions 137-138 of the Recipient ‘‘Q’’ Record). Omit political titles such as ‘‘People’s Republic of,’’ ‘‘Kingdom of,’’ etc. Use the English Language name instead of the native language name (for example, use ‘‘Finland’’ and not ‘‘Suomi’’). Do not follow the country name with parentheses containing such information as Virgin Islands (British). Valid characters are alphabetic, blank, ampersand (&), and hyphen (-). Leftjustify and blank fill.

355–356 Income Code 2 REQUIRED. Enter the income code EXACTLY as it appears below. If a given recipient receives more than one type of income, additional ‘‘Q’’ Records must be prepared, since only one income code may be shown per ‘‘Q’’ Record.

Code Type of Income 01 Interest paid by U.S. obligators-general 02 Interest on real property mortgages 03 Interest paid to a controlling foreign corporation 04 Interest paid by foreign corporations 05 Interest on tax-free covenant bonds 06 Dividends paid by U.S. corporations-general 07 Dividends paid by U.S. subsidiaries to foreign parent corporations (including consent dividends) 08 Dividends paid by foreign corporations 09 Capital gains 10 Industrial royalties 11 Motion picture or television copyright royalties 12 Other royalties ( e.g., copyright, recording, publishing) 13 Real property income and natural resources royalties 14 Pensions, annuities, alimony, and/or insurance premiums 15 Scholarship or fellowship grants 16 Compensation for independent personal services* 17 Compensation for dependent personal services* 18 Compensation for teaching* 19 Compensation during studying and training* 20 Earnings as an artist or athlete ** 21 Social Security benefits 22 Railroad Retirement (Tier 1) benefits 23 Railroad Retirement (Tier 2) benefits 24 Real estate investment trust (REIT) distributions of capital gains 25 Trust distributions subject to IRC section 1445 26 Unsevered growing crops and timber distributions by a trust subject to IRC section 1445 27 Publicly traded partnership distributions subject to IRC section 1446 28 Gambling winnings 50 Other income

40

RECORD NAME: RECIPIENT ‘‘Q’’ RECORD—Continued

Position Field Title Length Description and Remarks

**NOTE:* If compensation covered under Income Codes ‘‘16–19’’ are directly attributable to the recipient’s occupation as an

artist or athlete, use Income Code ‘‘20’’ instead.

**NOTE: If Income Code 20 is used, also use Recipient Code 09 (artist or athlete) instead of Recipient Code 01

(individual), 02 (corporation), or 03 (partnership).

357–358 Recipient Code 2 REQUIRED. Enter the appropriate code from list below. No other codes or values are valid. Code Type of Recipient 01 Individual (Notes 1 & 2) 02 Corporation (Note 2) 03 Partnership (Note 2) 04 Fiduciary (trust) 05 Nominee 06 Government or International Organization 07 ‘‘Tax Exempt’’ Organization (IRC section 501 (a) 08 Private Foundation 09 Artist or Athlete (Note 2) 10 Fiduciary (estate) 11 Fiduciary (other) 19 Other 20 Type of Recipient unknown

NOTE 1: A Recipient Code ‘‘01’’ MUST be entered when the Income Code is ‘‘21’’, ‘‘22’’, or ‘‘23’’.

NOTE 2: If Income Code 20 is used, also use Recipient Code 09 (artist or athlete) instead of Recipient Code 01

(individual), 02 (corporation), or 03 (partnership)

359–369 Gross Income Paid

11 REQUIRED. Enter the Paid gross income amount in dollars and cents. An income amount other than zero MUST be shown. Do NOT enter the decimal point. For whole dollar amounts, the cents must be shown as zeros. For example, $1500 should be shown as 00000150000 where the left-most five zeros are ‘‘filler’’ and the right-most two zeros represent cents. Right-justify and zero fill.

370 Exemption Code 1 REQUIRED. Enter the one-digit exemption code from the list below. If the rate of tax is other than zero percent, enter a zero in this field. If the rate of tax is zero percent, enter the code of 1–5 that applies.

Code Authority for Exemption

Zero No exemption claimed, rate of tax is above zero percent. 1 Income effectively connected with a U.S. trade or business. (AN EIN or SSN must be entered in Positions 113–121) . 2 Exempt under an Internal Revenue Code section (other than portfolio interest) * 3 Income is non-U.S. sourced. ** 4 Exempt under tax treaty. * 5 Portfolio interest exempt under an Internal Revenue Code section.***

*NOTE: If Exemption Code ‘‘2’’ or ‘‘4’’ is used in conjunction with Income Code ‘‘16’’ (Positions 355–356 in the

Recipient ‘‘Q’’ Record), the recipient’s U.S. Taxpayer Identification Number (TIN) MUST be provided in Positions 113–121

of the Recipient ‘‘Q’’ Record.

41

RECORD NAME: RECIPIENT ‘‘Q’’ RECORD—Continued

Position Field Title Length Description and Remarks

**NOTE: Non-U.S. source income paid to a nonresident alien is not subject to U.S. tax. Use Exemption Code 3 when

entering an amount for information reporting purposes .

***NOTE: Exemption Code ‘‘5’’ can only be used in conjunction with Income Codes ‘‘1’’, ‘‘2’’, ‘‘3’’, ‘‘4’’, or ‘‘5’’.

371 Corrected Return Indicator

1 REQUIRED . Enter the one position code below to identify an Incorrect, Corrected, or Original Return. (See Part A. Sec. 13.)

Code Description

Zero If this is an Original Return, and not part of the correction procedure.

V If this is (Transaction 1) to void the incorrect original return submitted.

C If this is (Transaction 2) identifying the Corrected Return.

372–373 Tax Rate 2 REQUIRED. Enter the appropriate tax rate found in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations. An appropriate rate MUST be shown. Do not use percent signs or decimal p oints. For fractional rates, drop the fraction.

NOTE: When Exemption Code of ‘‘1’’ through ‘‘5’’ is used in position 370, the Tax Rate MUST be zero.

374–384 U.S. Federal Tax Withheld

11 REQUIRED. Enter in dollars and cents the amount of tax withheld, if any. An amount MUST be shown if the Tax Rate is other than ‘‘00’’, or if income is not otherwise exempt from withholding. If Tax Rate ‘‘00’’, the amount of tax withheld should be zero. Specifications are the same as for Positions 359-369 (Gross Income Paid). Right-justify and zero fill.

385–419 Payer’s Name 35 Enter the name of the Payer of Income if different from the Withholding Agent. Abbreviate as needed. If Withholding Agent and Payer are one and the same, blank fill Payer’s Name. Valid characters are alphabetic, numeric, blank, ampersand (&), period (.), comma (,), apostrophe (’) and hyphen (-). Left-justify and blank fill.

420–428 Payer’s TIN 9 Enter the Payer’s Taxpayer Identification Number if there is an entry in the Payer Name Field. Blank fill if unknown or Payer’s Name is blank.

429 Awaiting Form W–8 Indicator

430–439 Foreign Student Withholding Allowance Amount

440–449 Net Income Amount

1 If a filer is awaiting Form W–8 from this recipient, enter ‘‘Y’’; otherwise, enter a blank.

10 (For filers reporting Income Codes ‘‘15’’ or ‘‘16’’ in Position 355–356 of the recipient ‘‘Q’’ record.) Enter in dollar s and ce nts the gross amount of withholding allowances for a foreign student, if using Income Codes ‘‘15’’ with respect to a payment of U.S. source scholarships and fellowship grants or ‘‘16’’, Independent Personal Services . Do NOT enter decimal point. If the Inc ome Code in Position 355–356 is other than ‘‘15’’ or ‘‘16’’ , enter blanks. Right-justify and zero fill when a money amount i s reported .

10 Enter in dollars and cents the net amount of income paid to a foreign student. (Subtract the Foreign Student Withholding Allowance Amount (positions 430–439) from the Gross Income Paid (positions 359–369) and enter the total here.) Do NOT enter a decimal point. If the Income Code (positions 355–356) is other than ‘‘15’’ or ‘‘16’’ , enter blanks. Right-justify and zero fill if a money amount is re ported.

42

RECORD NAME: RECIPIENT ‘‘Q’’ RECORD—Continued

Position Field Title Length Description and Remarks

450–459 Amount of State Income Tax Withheld

10 If State Tax has been withheld for any reason, enter that amount here, in dollars and cents. Right-justify and zero fill. If no entry, zero fill.

460–498 Reserved 39 Blank fill.

499–500 Blank or Carriage Return Line Feed

2 Enter blanks or carriage return line feed (CR/LF).

RECIPIENT ‘‘Q’’ RECORD LAYOUT

Record

Type

Withholding Agent’s TIN

Agent’s

Name

Agent’s Address

Agent’s

City

Agent’s State Code

1 2–10 11–45 46–80 81–100 101–102

ZIP Code

Type of

TIN

Recipient U.S. TIN

Account

Number

Country

Code

Recipient Name Line

One

103–111 112 113–121 122–136 137–138 139–173

Recipient Name

Line Two

Recipient Name Line

Three

Street Province City Address Name

Postal

Code

174–208 209–243 244–283 284–308 309–323 324–332

U.S. State Code

Country

Name

Income

Code

Recipient

Code

Gross Income

Paid

Exemption

Code

333–334 335–354 355–356 357–358 359–369 370

Correct Ret US Federal

Tax Rate Indicator Tax Withheld

Payer’s

Name

Payer’s

TIN

Awaiting Form W–8

Indicator

371 372–373 374–384 385–419 420–428 429

Foreign Student Withholding Allow. Amt.

Net Income Amount

Amount of

State Tax

Withheld

Blank or Reserved

CR/LF

430–439 440–449 450–459 460–498 499–500