IRS说这些东西在1042s上not subject to reporting
https://www.irs.gov/individuals/international-taxpayers/amounts-that-are-not-subject-to-reporting-on-form-1042-s
Amounts NOT subject to reporting under chapter 3:
- Payments made by individuals if the individuals are not making the payment as part of their trade or business and no withholding is required to be made.
- Bank deposit interest that is not effectively connected with the conduct of a U.S. trade or business.
- Original issue discount on certain short- term obligations.
- Nonbusiness gambling income of a nonresident alien playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States.
- Amounts paid as part of the purchase price of an obligation sold between interest payment dates.
- Original issue discount paid on the sale of an obligation other than a redemption.
- Insurance premiums paid on a contract issued by a foreign insurer.
以及利息对于用1040NR报税的NRA不应该在1040NR表格treaty问题之外的任何地方
是IRS说的，1042s和1040nr都不要报，而不只是不交
我认为报税要看IRS的规定，完全根据IRS原文进行报税操作。我对于IRS规定的subject to reporting的FDAP哪怕只有5美元的分红收入都上报并且补缴30%了。