gcm.leoni
New Member

Where to file income (and tax withheld) from Form 1042-S income code 17 (Compensation for Independent Personal Services)?

My wife did some consulting work for US universities. We file a US tax report because we own rental properties in the US. Where should we add the info from form 1042-S? It is not technically a self-employment situation, since the Universities pays (rather than my wife invoicing them), but it is not a w2, so not sure what category of "wage and income" it should be reported under.