Per IRS, income code 19 is for Compensation for teaching and exemption code 4 is for tax treaty.
If you are a resident for tax purposes, in TurboTax online edition, please follow these steps:
- To your left, select Federal, from the top, select Wages & Income, scroll down to Less Common Income ( very last section on the screen)
- Click on Show more drop-down menu, scroll down to Miscellaneous Income, 1099-A, 1099-C- Start
- Select Miscellaneous Income- Other income not already reported on a Form W-2 or Form 1099 select Start
If you are eligible for a tax treaty, you would need to file a Form 8833 and claim the treaty exemption as a negative amount under "Federal / Wages & Income / Less common income / Miscellaneous / Other Reportable Income ". You are advised to submit by mail all your tax forms along with a copy of the Form1042-S. For tax treaty, please see https://www.irs.gov/pub/irs-pdf/p901.pdf
