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Since I have become a resident alien of the U.S., I still received a 1042-S from my school because the school was not aware of the change of residency. The school refuses to change the forms and tells me to just report the gross income and federal tax withheld directly on my 1040.

My question is which boxes on the 1040 should I report my 1042-S income and 1042-S federal tax withheld.

  • Just because you are a resident doesn't necessarily mean you don't have income exempt from taxes from a tax treaty. – user102008 Feb 3 '15 at 23:49
  • @user102008 for most parts, treaties do not apply to residents. – littleadv Feb 4 '15 at 3:27
  • @littleadv: right, but not all treaties – user102008 Feb 4 '15 at 10:10
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Where to report the income

You need to go by the income code on 1042-S (box 1). If it is code 20 (salary for a student) or 16 (scholarship/grant) - I'd say to report it as misc income on line 21.

Where to report the taxes withheld

Either on line 64 (taxes withheld) or on line 73, write down the form number next to the box "d" (which you check).

Note: you may be a dual-status alien if you became US tax resident in the middle of the year, and then you need to figure out how much of the amounts on 1042-S, if at all, go to the 1040NR portion.


You do need to update your employer with a new W9 and W4 that your status has changed.

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I believe the correct solution is for the school to change the 1042 to a W2. However, it's not surprising that they are resisting.

In theory, extra income that doesn't otherwise have a place on your return goes in line 21. Withholding is listed in line 62. However, a regular 1040 doesn't have a 1042s line under 62 (line 62d on 1040NR); I'm not sure exactly how that should be entered. Officially as far as I can tell this shouldn't be done, so I'm not sure there is an official workaround.

  • No, that wouldn't be a correct solution. – littleadv Feb 4 '15 at 3:26
  • For the record, I believe the school should be issuing a 1099 form instead of a 1042S. – James Fennell Apr 14 '18 at 22:37

protected by Chris W. Rea Apr 13 '18 at 23:15

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