n*****n
发帖数: 1361 | 1 收到1042-s， income code 15，按理说是fellowship，根据treaty 20(b)免税，但确
实被withheld了14%的税，这在1042-s上也反映了，请问这笔withheld怎么填到1040上
面？1040 Line 62上根据要求只能填w2和1099的withheld。多谢 | P****1
发帖数: 2670 | 2 个人认为，如果你1042S上的收入跟w2的收入没有重复的话，把1042S当作w2处理，
Line7、ine62都计入、用Line21和8833表申请免税。 | n*****n
发帖数: 1361 | 3 也就是说1042-s上的gross income也填到Line 7的wage里面？然后在Line 21里面减掉
？ | P****1
发帖数: 2670 | 4 对，依据是Pub 519 Ch9
http://www.irs.gov/publications/p519/ch09.html#en_US_2013_publi
How to report income on your tax return. In most cases, you also will not
need to report the income on your Form 1040 because the income will be
exempt from U.S. tax under the treaty. However, if the income has been
reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other
information return, you should report it on the appropriate line of Form
1040 (for example, line 7 in the case of wages, salaries, scholarships, or
fellowships). Enter the amount for which treaty benefits are claimed in
parentheses on Form 1040, line 21. Next to the amount write “Exempt income,
” the name of the treaty country, and the treaty article that provides the
exemption. On Form 1040, subtract this amount from your income to arrive at
total income on Form 1040, line 22.
【在 n*****n 的大作中提到】
: 也就是说1042-s上的gross income也填到Line 7的wage里面？然后在Line 21里面减掉
: ？
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