You may enter this as dividend income or the way I suggested above. Enter $348 as an ordinary dividend in Box 1A and the income withheld in box 4 in the 1099-DIV entry.
Either way, you will be able to efile. You won't need to send in the 1042-S but keep with your return if the IRS contacts you later.
@saulgoodman
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
