I am a non-resident alien and have received two 1042-S forms. One has my US address and one has my foreign address on it. Does this discrepancy matter?

[js12567]

am a non-resident alien and have received two 1042-S forms. One has my US address and one has my foreign address on it. Also, the form with my foreign address on it doesn't have my SSN (the one with the US address does). My employer said that these discrepancies don't matter. Is that true? All the financial information on the forms is correct. 

[TaxGuyBill]

It does not matter if the address is wrong.

However, TurboTax is not able to prepare the type of tax return required for Nonresident Aliens, so you won't be able to use TurboTax.

[js12567]

Thanks! Does it also not matter than there is no SSN on one of the forms?

[TaxGuyBill]

Does it have an ITIN that you had before your SSN?

Is there any tax withholding on the 1042-S that does not have your SSN?  Or does it just report income?

[js12567]

No, the field for the SSN is just blank. Yes, there is a 14% holding on both forms, the one with the SSN and the one without.

[js12567]

I just noticed that this was the case for my 2016 forms too - one had my SSN and one didn't - and my refund was processed with no query/issue.

[TaxGuyBill]

I'm just concerned that the IRS won't have the withholding as credited to you, because the 1042-S does not have your ID number on it.

Personally, I would tell your employer to correct it.

[js12567]

Thanks: I've asked them to and they said they'd look into it and see. Is it very difficult to change a 1042-S once it has been issued?

For unrelated reasons, I have to file an amended return for 2016, and one of those forms didn't have a SSN on it. When I file the amended return, I guess I just send in the old 2016 forms (one with the SSN and one without)? They don't have to give me any money back, I'm the one paying them in this case, so that shouldn't be a problem, right?

[TaxGuyBill]

No, it is not too difficult to amend the 1042-S (but it IS more work to amend than to have just filed a correct one in the first place).

Did your original 2016 tax return include the 1042-Ss?  If so, I don't think you would need to include them at all.  If you are adding them to the amended return, yes, you need to include them.  But as I mentioned before, without your SSN on one of them, they may not credit you the withholding on that one.

[js12567]

Yes, my original return included them, and I was given a full refund of all the tax that was withheld (even the tax on the form without the SSN). I'd claimed a refund on the basis of a tax treaty for non-resident aliens.  But am now staying in the US so need to pay back the full tax amount for 2016 retrospectively. Since they returned all the withholding, and it's just me paying them for 2016, that should be less of a problem, right?

[js12567]

(Basically in the context of the amended return, the 1042-S forms will just be used to indicate my income, since the withholding is irrelevant.)

[TaxGuyBill]

Yes, it shouldn't be a problem.

I've never done with with Tax Treaties, but I think it is interesting that you would need to retroactively pay it back.  Are you SURE that is what you need to do?  I've never heard of that before.

[js12567]

My accountant said no, but I did a lot of internet research as well as looked up IRS guidelines. If you're a J1 scholar from India, you can claim tax exemption for two years under a US-India tax treaty, but if you stay more than two years, you lose the benefits of the treaty retroactively :( Had I known this last year, I'd never have filed under the treaty provisions: more paperwork for me :(

[TaxGuyBill]

Interesting.  I just looked it up and you are right, that is what the Technical Explanation says.

If a professor or teacher remains in the host State for more than the specified two-year
period, he may be subject to tax in that State, under its law, for the entire period of his presence.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-trty/inditech.pdf#page=50">https://www.irs.gov/pub/irs-trty/inditech.pdf...>

[js12567]

Oh well: I suppose since I'm voluntarily giving them the money without them coming looking for it, it will be alright. And I'll just file the 2017 returns without the treaty provisions.