Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Nonresident Income and Deductions

Taxation of Nonresidents

Preparing Form 1040-NR (continued)

Wages

The amount to list on the wage line should be computed as follows:

Wages in Box 1 of Form W-2

Plus

Code 19 income from Form 1042-S

Plus

Code 20 income from Form 1042-S

Minus

Code 19 Treaty benefit

Minus

Code 20 Treaty benefit

Equals

Wages to be entered on return