"It is normally not required to be reported on an information return. If you choose to report the income item on a Form 1042-S, use Exemption Code 03, Income is not from U.S. sources, when entering an amount for information reporting purposes".
Ref: IRS Foreign Source Income - Form 1042-S Reporting Not Required
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
