I'm filing form 1040NR, and received form 1042-S. The income code is 31 short-term OID, gross income 300, with box 3a exemption code 02 and box 4a exemption code 15, no tax withholding, and tax rate in boxes 3b and 4b listed as "00.00".

Do I need to report this in schedule NEC or 1040NR? If so, where should I report this on schedule NEC? Is it under Interest - Other? And for the tax rate, am I supposed to put 0% under "Other Percentage 1"?