I file a 1040 with an EIN number and I have two dependants born in US with Social Security numbers. I received a 1042-S with a code of 28 with Gross Income of 2854 and 857.00 withheld for federal taxes, where do I enter the income?

What visa do you have? When did you enter U.S.
If 1042-S has code 28, it is gambling winning subject to 30% tax withholding for nonresidents.

Do not have a visa, and have been here for over 10 years. If it is subject to a 30% withholding would I get any money back?

I assume you meant ITIN when you said EIN, because you CANNOT file a tax return with an EIN.

If it IS an EIN, then submit Form W-7 to get the ITIn WITH the tax return.

You will file Form 1040 and put the $2,854 on Line #21 as "Other Income".

You will gegt ALL of the withheld funds back, since your personal exemption of $3,650 exceeds in the income. This assume this is your ONLY income,

Thank you, you are correct it is an ITIN number. If I claim it on other income, where do I put the amount that was withheld - which was 857.00/

On Line #61 of Form 1040