I hope you guys on here can help me. My wife is an author. She has just been published in the US, and receives US royalties into her UK bank account. She has an ITIN. Three questions:
1. Where does this US income go on her UK self assessment form? Her year end in the UK is 31st March.
2. Does she need to fill in a US tax return? The amount last year (2013 calendar year) was USD 400, and this year is expected to be about USD 1,000.
3. The US publisher has sent her a form 1042S. What does she do with this?
Many thanks for any help.