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Does W-2 Safe Harbor Definition of Compensation Include Amounts Reported on Form 1042-S?


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Does anyone know whether the W-2 safe harbor definition of compensation (under Code Section 3401(a), without regard to any rules limiting the remuneration included in wages based on the nature or location of the employment or services performed) includes remuneration reported on Form 1042-S?

Thank you, in advance, for your thougths and advice!

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