The 1042-S Income Code/Ch. 3 Recipient Code Exception (ICRC) table identifies 1042-S Income Codes that can only be associated with certain 1042-S Ch. 3 Recipient Codes on the 1042-S Type of Income table (1042T). When a record is saved on 1042T, the system looks for a matching 1042-S Income Code value on ICRC and, if a matching 1042-S Income Code record is found, determines if the Income Code/Recipient Code combination specified on 1042T exists on ICRC. If it does not, an error is issued that the specified Income Code/Recipient Code combination is invalid. Income Codes that are not defined on ICRC can be used with any valid 1042-S Ch. 3 Recipient Code on 1042T.