topic 1042-S in After you file

1042-S

lizmgs — Wed, 02 Apr 2025 18:37:30 GMT

Hi, I am a 4th year J1. I have received both W-2 and 1042-S. The gross income on 1042S is higher than W-2 wages. Income code of 1042-S is 19, boxes 7-10 are all 0. Do I need to report 1042-S?

Re: 1042-S

DaveF1006 — Wed, 02 Apr 2025 19:51:44 GMT

Yes, you do need to report both. For the W2, you would report this in the W2 section of your return. To report the 1042S, go to:

Log into your account
Select Wages and income
Less Common income
Miscellaneous Income, 1099-A, 1099>start
Scroll to the bottom of the page to Other Reportable Income
Other taxable income, answer yes
Then give a brief description of the income and the amount listed..
Here, describe this as 1042 S income and the amount.

If withholding tax was paid with the 1042-s, here is how to report.

Go to Federal
Deductions and Credits
Estimates and Other Taxes Paid
Other Income Taxes
Other income Taxes paid in 2023
Withholding not already entered on a W2 or 1099.

Re: 1042-S

lizmgs — Wed, 02 Apr 2025 20:14:04 GMT

thanks so much for your reply.

1. both federal tax withheld and state tax withheld on my 1042-S are 0. So I guess I do not need to report withholding tax?

2. Under the US-China article 19 treaty, a Chinese resident who goes to the US as a researcher for research will be exempt from tax for three years. My question is: since I came to US in September 2021, I am not sure if the treaty applies to me in the year 2024. Is anywhere on 1042-S indicates that I can apply treaty?

Re: 1042-S

DaveF1006 — Wed, 02 Apr 2025 21:48:36 GMT

No, your three-year exemption period ended in 2023. You would need to file as a US resident in 2024.

Re: 1042-S

lizmgs — Wed, 02 Apr 2025 21:53:18 GMT

So it has to be the calendar year? The amount on my W-2 is close to my salary, and 1042-S is even higher than W2. If I file both W2 and 1042-S, then the tax is likely doubled. Is that correct.

Re: 1042-S

lizmgs — Wed, 02 Apr 2025 22:05:53 GMT

For some people, salary is W2 plus 1042S. But for me, W2 is already the salary. So I am very confused.

Re: 1042-S

DaveF1006 — Thu, 03 Apr 2025 19:59:27 GMT

To clarify, does the 1042S represent your full salary you earned this year?

@lizmgs