A: If an SSN or ITIN is not available, you can use a foreign taxpayer identification number on the 1042-S form. Additionally, both the IRS and the Calculus system will accept a date of birth if a TIN is not provided.
If no identifier is available in the user record (foreign TIN/DOB/US TIN), the system will also accept a 30% withholding tax rate when importing 1042-S financial data. We recommend making sure you have collected the needed information for the 1042-S recipient prior to generating the 1042-S forms. If the individual itself has not completed their record, and you already have their personal information needed on the 1042-S form, you can prepopulate it in their profile via user bulk import.