Retirement tax questions

Hello,

 

Really appreciate your help.
I really need your help. Please answer these questions. One of CPAs I talked with told me I should attach the 1042-s form and another CPA  told me that I should not add and attach any information about 1042-s form because its boxes 7 and 10 are zero. 

 

I don't understand clearly that you said I do not need to file it but do need to report the income. 

 

1. Could you please explain the difference between filing and reporting?

2. Then should I add the information under 'Less Common Income' on TurboTax?

3. Should I e-file it or mail it?