On 1040NR, what means Line22 amount? Why is it not applicable to any line?

Forum|Forum|6 years ago
December 7, 2019
1 reply
25 views

Example, 1040NR line23 is $10,000.
And Line22 is $2000 through item L of Sch OI 1040NR page5.
The amount was displayed correctly on line22($2,000).
But line 22 income exempt didn't apply to any line. I think line23 should be $8,000, not10,000.(10,000-2,000) Why is it not applicable?

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Best answer by itonewbie

Line 22 is part of the disclosure required for taking treaty position. Since you are claiming treaty exemption on that amount, it is not part of the US-ECI subject to tax. If Line 23 shows $10,000, you must have other US-ECI entered on one or more lines from 8 to 21. Why do think this is incorrect?

itonewbieAnswer

Level 15

Line 22 is part of the disclosure required for taking treaty position. Since you are claiming treaty exemption on that amount, it is not part of the US-ECI subject to tax. If Line 23 shows $10,000, you must have other US-ECI entered on one or more lines from 8 to 21. Why do think this is incorrect?

---------------------------------------------------------------------------------Still an AllStar

E

elonkimAuthor

Level 2

Thanks for your help. And additional info, I didn't receive form 1042S, only got W-2. I think this is the cause. Would you let me know your answer?

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