Box #2 of form 1042-S reports $12k of income for a foreign individual for year 2017. Fed w/h is $3,600.00, which is reported on the form 1040NR.
The payer is a mgmt company of rental property.
The foreign individual owns rental property, which is managed by the payer. He is reporting all
activity on a form 1065, for an entity of which he & his spouse own 100%. Both have applied for an ITIN.
Total rent revenue equals the income reported on the form 1042-S.
How does the income get reported from the form 1042-S?