Sorry I think I haven't made myself clear. The amount on 1042-S (which is exempt from federal tax) is not included in Box 1 (federal income), but is included in Box 16 (State Income). Thus the box 1 is the correct amount of income that is subjugated to federal tax (thus filing an amendment does not change the tax amount due/refund amount), since it doesnt include the income on 1042-S. In this case do I need to file an amendment?
