A Virginia public university hired a Canadian professor. His W-2 showed social security and medicare income of 20K (which client says was his salary) but W-2 wage income as 10K. He had no Canadian income from rest of the year. The HR person said she incorrectly used Form 8233, but no amended W-2 will be forthcoming. Neither she nor I understand Form 8223. I assume he is an alien resident. Should I tax him only on the 10K that's in Wage box? Is he eligible for ACA health insurance? For EIC if he lived in US more than 6 months?