I have an Chinese National employee on OPT F-1. As such, I excluded $5k from his W-2 wages subject to tax under the related tax treaty. Today I gave him his W-2 and he indicated that he also needs a 1099 from me for the $5k. Is this true? If so, what kind of 1099 would this be reported on? Seems as though if the wages are not on his W-2 that would be all I would need to do. Appreciate any help.

Ed.

You are correct.

Giving him a Form 1099-MISC for $5,000 would negate the effect of him getting the $5,000 treaty exemption and require adjustments on his Form 1040NR or 1040NR-EZ that, with just the W-2, would not be needed.

Thanks for the confirmation, that's what I thought as well.

Ed.

Glad to help!