delstam
New Member

Does tax treaty (with Bulgaria) income (that has not been taxed) from 1042-S need to be reported when filing as a resident alien for tax purposes?

Initially entered the US as a nonresident alien for tax purposes and now a resident alien (since the substancial presence test was passed) on an F-1 visa (visa status remained unchanged). Form W-9 has been submitted to IRS by employer and for the first $9,000 for 2018, tax was not withheld. In publication 519, it says that if the income is exempt from U.S. tax, it does not need to be reported on form 1040. Is that the case?