Don’t include tax withheld on Form 8805, Form 8288-A, and 1042-S on Form 1040-NR, line 25c. The taxes withheld on those forms are reported on Form 1040-NR, lines 25e, 25f, and 25g, respectively.
Line 25g—Form(s) 1042-S. Enter on line 25g the total amount shown as federal income tax withheld under chapter 3 or 4 on your Form(s) 1042-S. The withholding credit should be shown in box 10 of your Form(s) 1042-S. Attach Form(s) 1042-S to the front of your return.
If there is no Form 1042-S with Code 01 or 07 in the return and Schedule NEC (Form 1040-NR), Other Interest amount is present, then the corresponding Tax Rate must be greater than 30%.
Interest Income Statement
name:
SSN:
address(outside of US):
1042- S, box 2, Gross Income:
1042-S, box 7a, Federal Income tax withheld:
Interest on deposits for nonresident taxpayer is exempt from tax under IRC sec. 871(i),
providing that such interest is not effectively connected with a U.S. trade or business and
arises from deposits which are: deposits with persons carrying on the banking business,
savings and loan or similar associations, or credit unions as described in publication 515.
A copy of Form 1042-S is attached to the return for your reference.