I received a form 1042-S for my deceased mother's ford tesphe retirement plan payout to beneficiaries. The Exemption code is 15; income code is 15. Where do I file this?

[KathrynG3]

It depends. First, it should belong to your mother's estate. 

Second, please click the following resources for more details.

The form is mainly for information purposes.

If your mother is filing a final 1040NR, see this link for SprinTax to complete the return.

IRS: Foreign Source Income - Form 1042-S Reporting Not Required.

Per 2019 Form 1042-S is for Foreign Person's U.S. Source Income Subject to Withholding Instructions:

Exemption Code 15: Payee not subject to Chapter 4 withholding

Income Code 15: Pensions, annuities, alimony, and/or insurance premiums

Our condolences for your loss.

@fonrilloon