Client files 1040 and received a 1042-S, where do I enter?

[giogis245]

She has a SSN and doesn't know why she received this, she withdrew her retirement money, payer is Empower Trust Company, withdrew $6k paid in $1,600 to federal. Where do I enter this on a 1040? 

[Margaret CPA in OH]

I've had German scholars who received these in the past but didn't recall immediately how I entered the data.  So I went now to the handy dandy KB and found:

Resolution

Form 1042-S reports a foreign person's U.S. income subject to withholding. The income can be entered on the Ln 21 - Other Inc tab. The federal tax withheld, if applicable, can be entered on the Ln 64 - Tax WH tab. If income is entered on a Schedule C, it is not considered other income, therefore, the return must be paper filed.

I did look at a copy of one of those in a client file and recalled that there is a code in the upper left corner describing the income attributes.  My clients were all paid salaries.  I am puzzled about why this retirement money was on a 1042-s but maybe look up the codes.  My clients all had ssn's, too.  Is the employer foreign?  Is Empower Trust Company foreign?

[giogis245]

Thank you so  much!