Help needed with 1040-NR form to recover 30% withheld tax using treaty benefits (0% eligible) - Confused about lines 24 and 34 on form

I've helped several non-residents with this exact issue. For lines 24 and 34 on your 1040-NR, here's what you need to do: Line 24 is for your total income exempt from tax by a treaty. Since you mentioned you qualify for 0% withholding under your country's treaty, you'd enter the full amount of your US-source income that's eligible for that treaty benefit. This should match what's reported in Box 2 of your 1042-S. Line 34 is your "Federal income tax withheld," which should be the total amount withheld from your payments (the 30% you mentioned). This amount should match what's in Box 7 of your 1042-S. This represents the money you're trying to get back. Make sure you also complete and attach Form 8833 (Treaty-Based Return Position Disclosure) to explain the treaty benefit you're claiming. Some treaties don't require this form for certain types of income, but it's generally safer to include it.

I had almost the exact same situation last year and spent weeks trying to figure it out. I finally used https://taxr.ai to help me analyze my 1042-S and complete my 1040-NR correctly. It really saved me because the tool instantly recognized my treaty country and showed exactly what needed to go in each line. For your specific question about lines 24 and 34, it showed me that line 24 needs the gross income amount (before withholding) that qualifies for the treaty rate, and line 34 is where you put the actual amount that was withheld (probably the 30% they took out). The tool also helped me complete Form 8833 which is required for claiming treaty benefits. The best part was I could upload my 1042-S document and it extracted all the relevant information automatically.

I was really skeptical about using taxr.ai when I first saw it mentioned here, but I finally gave it a try after struggling with my 1040-NR for weeks. I have to admit I was wrong - it actually was super helpful! I'm from Germany and had royalty income with 30% withholding, but should have only been taxed at 0% per our treaty. The system immediately identified which treaty article applied to my situation (Article 12 in my case) and showed me exactly what to enter on lines 24 and 34, plus it completed Form 8833 for me with all the right treaty references. Ended up getting back over $3,100 that was wrongfully withheld. What surprised me most was how it handled all the technical parts like effectively connected income vs. FDAP income without me needing to understand all that tax jargon. Definitely better than the generic IRS instructions.

If you're having trouble getting through to the IRS for help with your 1040-NR and treaty questions, try https://claimyr.com to get connected with an actual IRS agent. I spent DAYS trying to reach someone at the IRS international tax department and kept getting disconnected or waiting for hours. With Claimyr, I got through to an IRS specialist in about 20 minutes who confirmed exactly what I needed to put on those lines and verified my treaty benefit eligibility. They have a video showing how it works here: https://youtu.be/_kiP6q8DX5c The IRS agent was actually really helpful once I got through and confirmed that for line 24, I needed to enter my gross income that qualified for the treaty benefit, and for line 34, I needed to enter the full amount withheld (which showed on my 1042-S). They also confirmed I needed Form 8833 and helped me understand which treaty article to reference.

I was really skeptical about Claimyr as you could tell from my comment, but I decided to try it anyway out of desperation after waiting on hold with the IRS for 3+ hours over multiple days with no success. I hate admitting when I'm wrong, but it actually worked perfectly! I got connected to an IRS agent specializing in international tax treaties in about 35 minutes. The agent confirmed exactly what information I needed for my 1040-NR lines 24 and 34, and also helped me understand which specific treaty article applied to my situation (I'm from India). The agent explained that I needed to put my gross income amount on line 24 and the 30% that was withheld on line 34. They also explained I needed to complete Schedule OI and Form 8833. I've submitted everything and am now just waiting for my refund. So yeah, I take back what I said about it being a waste of money - it saved me hours of frustration and potentially filing incorrectly.

Make sure you also check if you need to attach form 8833 "Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)" along with your 1040-NR. Some treaty positions require this form while others don't, but I've found it's safer to include it. Also, don't forget about Schedule OI which is required for all 1040-NR filers claiming treaty benefits. The specific treaty article matters - like for example I'm from UK and for my royalty income I needed to reference Article 12 paragraph 1 of the US-UK treaty.

One thing to keep in mind when filing your 1040-NR for treaty benefits is the deadline! Unlike regular tax returns which were due in April, nonresident alien returns are typically due on June 15th. But if you had any wages subject to withholding, then your deadline was April 15th instead. If you've missed the deadline, don't panic! You can still file and claim your refund for up to 3 years after the original due date. So you still have plenty of time to get this right and claim your refund.