1042S reporting on Schedule NEC

[filkry]

Hello,

Canadian resident/citizen filing 1040-NR (have US income other than source of this question). I have a 1042-S from a Canadian/International brokerage, in which I hold some US ETFs I transferred when I moved from US to Canada. The 1042-S is reporting some dividends under income code 06 (" Dividends paid by U.S. corporations-general"). I need to report this on Schedule NEC of my 1040-NR. My tax prepare is saying I should report it under line 1b ("Dividends paid by foreign corporations") since the withholding agent/1042-S issue is a non-US company, but I think it should be reported under line 1a ("Dividends paid by U.S. corporations") since the income code states the U.S. source.

Which of us is correct? Thanks for any insight.

[nelsona]

They are from US corps. 10% flat taxed.

[filkry]

Thank you, appreciate the response.