sjrcpa
Level 15
03-28-2022
03:07 PM
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Because it does not belong on a 1040. Although I've seen them issued in error.
If you're preparing a 1040NR there should be a place to enter federal withholding from 1042-S.
Other wise ignore the form and report the income wherever it belongs on the 1040 - interest, dividends, etc.
The more I know the more I don’t know.