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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.

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  • 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, 2015 at 23:49
  • @user102008 for most parts, treaties do not apply to residents.
    – littleadv
    Feb 4, 2015 at 3:27
  • @littleadv: right, but not all treaties
    – user102008
    Feb 4, 2015 at 10:10
  • The IRS website now has a section that talks about this: irs.gov/publications/p519#en_US_2022_publink1000222736 i.e., it should be reported the same way it was done on your non-resident returns (i.e. should be added to the rest of the income), except that there is no exemption you can claim this time. From my understanding, (this specific) 1042-S income is not subject to withholding, but eventually you still pay tax on it unless you can claim a treaty exemption (exemption is not the same as avoiding withholding as far as I understand).
    – user121647
    Feb 27, 2023 at 18:01

2 Answers 2

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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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  • Do F and J students ever become dual status aliens? The reason being that F and J students receive 5 exempt calendar years to the Substantial Presence Test. My understanding is that in the 6th (calendar) year, they should become Resident Alien right from January 1st.
    – user121647
    Feb 18, 2023 at 4:04
  • 1
    @user121647 switching from F1-OPT to H1b is one common case
    – littleadv
    Feb 18, 2023 at 5:17
  • Interesting! If the status did not change (the student was on F1 throughout the 6th calendar year), is it correct that they cannot file dual status for that year (even if they exceeded a total time of 5 years in the US in the middle of the 6th calendar year)?
    – user121647
    Feb 18, 2023 at 18:58
  • 1
    @user121647 I believe so, yes
    – littleadv
    Feb 18, 2023 at 20:24
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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.

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  • No, that wouldn't be a correct solution.
    – littleadv
    Feb 4, 2015 at 3:26
  • For the record, I believe the school should be issuing a 1099 form instead of a 1042S. Apr 14, 2018 at 22:37

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