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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-022.htm#en_us_publink1000307493

taxmap/instr2/i1042s-022.htm#TXMP772fcff2
Box 6, Net Income(p26)

rule
Complete this box only if you entered an amount in box 5. Otherwise, leave it blank.