Thank you! From all guidance I can find, I agree with your very helpful answer and will fill out the substitute 1099-R with my 1042-S.
A final question - I have to select an option for box 7 on the 1099-R form - do you know what option is best if my 1042-S has income code 15, exemption code (4a) 15 under chapter 3? Thank you!
