根据IRS在Certain Types of Nontaxable Interest Income里面的解释，相关信息应该在1040NR page 5 question L里面申报。由于这个解释是针对改版前未合并的1040NR和1040NR-EZ，对于今年的表格，应该填写在1040NR Schedule OI (Other Information) question L中。但是在其他有关文件中，又有“nontaxable and nonreportable (no 1099 or 1042-S reporting)”的说法。
我今年尝试了一下在OLT里面申报，但是总是会收税，无论如何也不能tax exempt，所以推断OLT并不了解这个规定。然后question L的话，NRA的tax exemption感觉并不属于和哪一个国家的treaty，手动也不好填。又因为原则上来说，我们就不应该收到1099-int，所以我就直接没写。不过我没有仔细研究，楼主如果还没file，可以根据这个规定，找一下OLT里面的Other Information，看看能不能填上这个信息。有什么消息麻烦更新一下，谢谢啦。
Nonresident aliens are not taxed on certain kinds of interest income as follows, per Internal Revenue Code subsections 871(h) and (i), provided that such interest income arises from one of the following sources:
A U.S. bank
A U.S. savings and loan association
A U.S. credit union
A U.S. insurance company
Portfolio Interest (Described in Chapter 3 "Exclusions From Gross Income" – "Interest Income" – "Portfolio interest" of Publication 519, U.S. Tax Guide for Aliens)
If the nonresident alien individual uses Form 1040NR to report his income, then such nontaxable interest income shall not be reported anywhere on Form 1040NR except in response to question L on page 5 of Form 1040NR.
If the nonresident alien individual uses Form 1040NR-EZ to report his income, then such nontaxable interest income shall not be reported anywhere on Form 1040NR-EZ. The erroneous reporting of such interest income on Form 1099 by one of the institutions listed above shall not cause such interest income to be included in the gross income of the nonresident alien recipient if such recipient has filed the proper income tax return.
补充一个：我又想了想，这个exemption应该和中美5000元的treaty道理差不多。标准做法应该是在question L中country写USA，tax treaty articles写I.R.C. subsections 871(h) and (i)，最终的amount，还需要加到1040-NR的box 1c里面去。
楼主: paladin12
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