The 1042-S Ch. 3 Recipient Code (RECP) table provides the IRS classification for the type of recipient being paid. The records entered on this table can be selected on various tables including the Vendor Customer (VCUST) table when the taxpayer is 1042-S reportable. Valid IRS Recipient Codes are provided for this table. Recipient Codes loaded are those that are valid in the current year and previous years. There are no validations to ensure that the Recipient Code selected is valid for the calendar year of the form, please look at IRS guidelines to ensure the correct Recipient Code is selected. Changes or new codes to this table will be provided to you in the annual tax updates.