Inputting 1042-S information when W-2 already reflects exempted income

[user17734337535]

If you are filing a resident alien tax return (not nonresident alien) and Box-1 on your W-2 already reflects the income that is exempted from a tax treaty between the US and Korea for compensation ($2000, Article 21(1)), where and how would you input the information on your 1042-S? The other posts about adding it under miscellaneous income and then putting another line for negative income did not mention whether the exemption was already reflected on the W-2 or not.

[pk]

@user17734337535 , I am a bit confused  by your post --- my fault.  

(a) Are you saying that your W-2  box 1  ( Gross  Income ) has already  taken into account the non-taxable  amount based on US-South Korea  Tax Treaty ?

(b) Why do you also refer to a 1042-S ?

(c) When did you enter US on F-1 ?    Was this your first entry ?

(d) Are you still on F-1 or has there been an adjustment ?   If so when ?  

(e) For 2024 -- how did you file ?

(f) Are you married and if so to whom ( US citizen/GreenCard/ Resident for Tax purposes /  NRA )?

I will circle back once I hear from you --yes ?

[user17734337535]

Hi. the amount in Box 1 of the W-2 is Gross income - $2000 (exempted amount). There was a 1042-S issued for where Box 2(gross income) says 2000. I just was not sure if this is standard reporting. I am asking if inputting the $2000 as miscellaneous income and then subtracting it by that amount negatively should be done in these situations.