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Level 1
posted Mar 24, 2024 10:29:46 AM

Need help figuring out what Investment income exempt under a tax treaty

I got a 1042-S tax slip as I have some shares in a US company and received some dividends from it - non cash. I have $55.00 of gross income reported but at the same time there is a Chapter 3 indicator and underneath it says 3a exemption code 02 (which basically means exempt under IRC). In my TurboTax return in Foreign slip section, I put $55 as Investment Income, do I need to put the same amount under Investment income exempt under a tax treaty?

I don't see any taxes withheld in the 1042-S tax slip.

0 3 3378
3 Replies
Moderator
Mar 24, 2024 10:45:20 AM

If it is exempt, then you would only enter it under "Investment income exempt under a tax treaty".

Level 1
Mar 24, 2024 12:00:41 PM

@TurboTaxSusan, Thanks for replying to my post. How would I know if it's exempt? I have attached a snip of the tax slip below

 

Moderator
Mar 24, 2024 2:01:04 PM

If you are not sure if the amount is tax exempt, you can check the Canada/US Tax treaty:

https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/united-states-america-convention-consolidated-1980-1983-1984-1995-1997.html

 

Or you can contact the Canada Revenue Agency (CRA). If you are in Canada or the United States, you can call the CRA at 1-800-959-8281. If you are elsewhere, you can call 613-940-8495. This page has more ways to contact the CRA: Contact the Canada Revenue Agency