@juk_mi , thank you for your response to my questions. I have gone through the US-Poland treaty and as you found out article 18 . 1 (a)1, 18.1.(b) clearly apply to you. I think what happened here is that you must have submitted a form 8233 ( signed and filled out ) to your employer ( school ). Thus they are following the requirements of the treaty and providing informational form 1042-S to you and the IRS - in that they have not withheld taxes ( under treaty ) for the first $2000 of your income from the Univ. I suspect that they have deducted this income from your W-2 and therefore there is nothing for you to do on this --- file your 1040 per your W-2s and ignore the 1042-S, but of course keep as part of records. This means you can e-file.
Can you confirm with the school that this is so ?
pk
