Form 1042S is simply the form used to report a foreigner's earnings that are subject to withholding because they were earned in the US.u00a0 So the amounts can be entered directly on the 1040 (line 7 or 21 depending on what the wages were for) or 1040NR. Keep in mind that if you don't get to exclude any of the days you were present in the US and you were present in the US for more than 183, then chances are you are considered a resident for tax purposes, whether or not you are a permanent resident that has been issued a green card.u00a0 Hope this helps.