How do I determine whether to enter an individual or an entity name for my recipient on Form 1042-S?

Last modified 3/7/2025 2:41:14 AM EST

The recipient’s name on Form 1042-S should match the type of Taxpayer Identification Number (TIN) provided:

• For individuals: If the recipient has a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), “Others,” or no TIN provided, enter the name in the First Name, Middle Initial, and Last Name fields.
• For businesses or entities: If the recipient has an Employer Identification Number (EIN), QI-EIN, WP-EIN, WT-EIN, or NQI-EIN, enter the business or entity name instead.