Welcome to Sprintax Calculus!

Go-live date: Thursday, August 20 

1. Automatic amendment recognition

Calculus now recognizes amended Forms 1042-S automatically and assigns the amendment number itself, a step that previously had to be done manually. Automatic recognition kicks in whenever either of the two conditions below is met.

Condition 1: Original form filed via IRIS

The original form was filed successfully in 2025 through the Information Returns Intake System (IRIS) and received a status of “Accepted” or “Accepted with Errors,” and a field was later changed that makes the previously filed version obsolete,  triggering the need to file an amendment.

Condition 2: Original form filed via FIRE

The original form was filed successfully in 2025 through Filing Information Returns Electronically (FIRE), the text file's status was correctly updated to “Good, federal reporting,” and a field was later changed that makes the previously filed version obsolete, triggering the need to file an amendment.

2. How it works

A. Changing demographic data on a filed form

Applies when demographic fields are changed after a form has already been marked “Accepted” or “Accepted with Errors” in IRIS, or “Good” in FIRE. Covered fields:

• Social Security number
• Country of tax residence
• Date of birth
• Address
• Foreign tax I.D.

What happens next:

• If the user’s profile was unlocked to make the change, re-locking it automatically regenerates the PDF. Remember to re-lock the profile afterward so the electronic form is visible to the recipient.
• If the user’s profile is locked, run a new “Generate” on the amended form to update the PDF. 
• The form is automatically marked as an amendment and assigned an amendment number. There is no need to import an indicator or amendment number manually. 

B. Changing monetary amounts on a filed form

Applies when money amounts, tax rates, or exemption codes are changed after a form has already been marked “Accepted” or “Accepted with Errors” in IRIS, or “Good” in FIRE. Covered fields:

• Gross income
• Federal tax withheld
• Total withholding credit
• Tax withheld by other agents
• Tax paid by withholding agent, and all other monetary amounts
• Exemption codes
• LOB codes
• Status codes

What happens next:

• If the user’s profile was unlocked to make the change, re-locking it automatically regenerates the PDF. Remember to re-lock the profile afterward so the electronic form is visible to the recipient.
• If the user’s profile is locked, run a new “Generate” on the amended form to update the PDF. 
• The form is automatically marked as an amendment and assigned an amendment number. There is no need to import an indicator or amendment number manually. 
   

3. Worked Example

Example 1:  Correcting a Social Security number (FIRE)

Form 1042-S was filed for Individual A through FIRE in 2025 and accepted by the IRS as “Good,” with Calculus correctly updated to “Good, federal reporting.” Admin B later receives Individual A's Social Security number and needs to amend the form.

Example 2: Correcting gross income to zero (FIRE)

Form 1042-S was filed and accepted by the IRS for Vendor C through FIRE in 2025, with the status in Calculus updated to “Good, federal reporting.” Admin D receives a request from Vendor C to adjust gross income to zero, since no form should have been filed (the income was foreign-sourced).

Example 3: Correcting a tax treaty exemption (IRIS)

Form 1042-S was filed and accepted by the IRS for Student E through IRIS in 2025 (see the “IRIS Transmission Status” column for confirmation). Admin F receives a request from Student E stating that tax treaty benefits should have applied but weren't reflected on the original submission.

Important notes

4. Transmitting amendments in IRIS

If your original Forms 1042-S were filed in IRIS, you can transmit subsequent amendments from the Amended Forms list, accessed via the left-hand menu under “Form 1042-S.”

1. The “Amended Forms” list contains every form amended for the tax year.
2. Filter the list to find amended forms that haven't yet been filed.
3. Apply the filter: “1042-S Transmission Status” → Equals → “Unprocessed” → Search.
4. This returns only the amended forms that haven't yet been filed.
5. Select all forms via Actions → Select All.
6. Click “Validate and Correct via IRIS” and proceed as usual.

For step-by-step filing instructions, see 1042-S E-Filing via IRIS in Sprintax Calculus.