pk
Level 15
Level 15

Education

@vql , I would put it under "other" category.

Note that if you were to report as   " non-employee " or business income, there would be  Self-Employment tax ( Equivalent to FICA but at  15.3% ).

However, I do recognize that this could be  interpreted as  "wages"   because the term remuneration is used in the treaty.  That would mean putting it as  W-2   income   ---- wages  while in a foreign country is  mostly treated as self-employment ( because of the need to  contribute  SECA -- Self-Employment Tax ).

Given the above I would suggest to  use the  contract / award letter from the Japanese University whom  employed you.   Then  determine whether this was an award / stipend or wages.    Also  I don't know whether  your  US  University  employer continued to pay your wages in the USA and the Japanese portion was  for living  &  incidental expenses.