How to report 1042-S with income code 01 for Resident Alien for tax purposes

[drtoly]

I received a 1042-S form from IRS with Income Code 01 (Interest paid by U.S. obligors - general). The form is issued for the interest IRS paid me for my 2015 tax refund which was issued in 2022. 

Should I enter this gross income in other income or in interest received section? I did not receive any 1099-INT form.

For the interest already deducted as mentioned in the 1042-S, I will enter as other tax paid not reported on W2 or 1099? Any help is appreciated.

[Critter-3 · Accepted solution]

It is simply interest and should be entered as such ... payer is IRS and enter the amount in the interest income section.  

[drtoly]

Thank you