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Level 2
posted Mar 16, 2024 10:06:43 AM

How to report 1042-S for Resident Alien

I was on F-1 from August 2018 until October 2023. And I got an H1B approval notice in October 2023. I am considered as a resident alien for the 2023 tax year. I got my 1042-S from my stock brokerage company with income code 06, chapter indicator 3, exemption code 00(box 3a) and 15(box 4a). Turbotax doesn't have Form 1042-S. I saw a similar post on the Turbotax- https://ttlc.intuit.com/community/taxes/discussion/re-resident-alien-1042-s-report/01/3240281/highlight/false#M1191661


But I can't figure out where should I enter "Gross income" and "Federal tax withheld" amounts from 1042-S in Turbotax. There is only a field for "Income" but not for "Federal tax withheld".


Or is there any other way than the mentioned post?

Any guidance would be appreciated. Thank you.

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1 Best answer
Level 15
Mar 16, 2024 7:10:28 PM

In that case there is NO intermediary agent --- the payor and the agent are the same.  So use that , please.

 

Is there more I can do for you ?

 

If I have satisfied your query, please consider accepting the answer so that this thread closes..  However, if you need more help, then I am here to help .

5 Replies
Level 15
Mar 16, 2024 10:55:17 AM

@ajinkya_bankar , Since you entered  US with F-1  visa in 2018 and assuming that this was your first /only entry within the prior three year period, you would have been on exempt status  for five calendar years i.e. 12/31/22.  Thus  for the calendar you would have passed the SPT ( Substantial Presence Test)  and be a resident for tax purposes.  I suspect that you did not inform the broker that for 2023 you were an US person and they should have issued a  1099-DIV for the  income.   and taxes withheld.

Ideally you should ask the broker to correct this and issue you a 1099-DIV.

Else  you can tell TurboTax that you have dividend income  ( but no 1099-DIV) and essentially fill out  the income as if you had received  a 1099-DIV.

Please also consider  downloading the 1042-S form  ( it is 7 page doc --pdf )   and  1099-DIV form  from www.ikrs.gov, search for 1042-S and 1099-DIV   and familiarize yourself  with the codes and notes on these forms.  They both have  income and federal  tax withheld boxes.

 

Is there more I can do for you ?

 

pk

Level 2
Mar 16, 2024 12:48:52 PM

@pkThanks for your quick response. Please help me to map 1042-S into 1099-DIV. The following screenshot from Turbotax shows "Federal tax withheld", which I have on 1042-S. But 1042-S has "Gross income" and I can't find out equivalent in 1099-DIV. Should I use "Box 1a - Total ordinary dividends" to enter "Gross income"?

What is an equivalent field for "Federal Identification Number (FEIN)" in 1042-S?

 

Level 15
Mar 16, 2024 2:30:48 PM

@ajinkya_bankar , assuming that there are no qualified dividends on 1042-S,  my mapping of  this to  1099-div is as follows:

1099-DIV -------------------------- From    1042-S

Payer's Name  >>>>>>>>>>>>>>Box 16(a)

Payer's TIN    >>>>>>>>>>>>>>> Box  16(b)

Box 1(a)  total ord. divs. >>>>>>>>Box 2

Box 4 -Fedl. Tax withheld >>>>>>> Box 7(a)

 

 

Hope this helps in mapping one to the other .   Let me know if you need more on this 

 

pk

Level 2
Mar 16, 2024 4:22:11 PM

@pkThere is no information in 16(a) Payer’s name and 16(b) Payer’s TIN of my 1042-S. But there are 12(a) Withholding agent’s EIN and 12(d) Withholding agent’s name. Are those correct equivalents for Payer's TIN and Payer's Name in 1099-DIV?

Level 15
Mar 16, 2024 7:10:28 PM

In that case there is NO intermediary agent --- the payor and the agent are the same.  So use that , please.

 

Is there more I can do for you ?

 

If I have satisfied your query, please consider accepting the answer so that this thread closes..  However, if you need more help, then I am here to help .