I am a residence now, filing 1040 with my wife who is on H4, no job. My wife needs to get a ITIN for the first time. The 1042-S has 0 withholdings.

Box 1 Income code: 19 (Compensation for teaching).

Box 3a Exemption code 04 (Exempt under tax treaty).

Box 4a Exemption code 15 (Payee not subject to chapter 4 withholding).

I am a Chinese. So I believe there is the treaty between US and China for researcher: Article 19 for https://www.irs.gov/pub/irs-trty/china.pdf

How do I enter this?