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

Nonresident Income and Deductions

Taxation of Nonresidents

Preparing Form 1040NR-EZ (continued)

Wages

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

Amount in box 1 of Form W-2

Plus

Code 19 income in the Gross Income box of Form 1042-S

Plus

Code 20 income in the Gross Income box of Form 1042-S

Minus

Treaty benefit

Equals

Amount to list on wage line of tax return