1042-S & taxes

Hello,

I am a Canadian citizen, and am once again bothered by the university where I gave a lecture last April. They paid me, did not take off tax, and now want me to file with the IRS.

I will claim the income on my Canadian taxes, as usual.

Here's the latest email I received:

During 2009, you received income that must be reported to you by the University using Form 1042-S (Foreign Persons U.S. Source Income Subject to Withholding). If you received multiple types of income, you will receive multiple Forms 1042-S. You may receive this form for any of the following types of income:

-Compensation/Salary/Wages exempt from tax withholding at the time of payment due to an income tax treaty exemption;

-Independent Compensation/Honoraria/Speaker Fees/Consulting paid to a Nonresident Alien, whether tax was withheld or tax treaty exempt; and/or

You must use Form 1042-S when you prepare your U.S. federal income tax return; you are required to attach Copy C of Form 1042-S to your Form 1040NR or 1040NR-EZ (as applicable).



What should I do about this? Will this cause further problems when I return to the U.S.?

Thank you.
A.

You need not do anything for US, unless your US income exceeded $3000. Nothing was withheld, so you don't need to file to get anything back.

Report the income in canada.

It is ironic that they would send you a form which for income that should have had withholding, and yet they did not withhold.