Thank you for your prompt response. Does the fact that box 3a exemption code 02 and box 4a exemption code 15 and the tax rate in boxes 3b and 4b is listed as "00.00" mean that it is not taxable and does not need to be included in the 1040-NR? Or does it need to be listed under schedule NEC under Interest - Other, but with 0% tax rate?