回複：請問STP－$5000TREATY在1040NR中哪行填哪?

If the Box 1 on your W-2 doesn't include the $5000, you don't fill in anywhere because it's not included in your taxable income anyway. If w-2 includes the $5000, then deduct $5000 from Box 1 of W-2 and input the number on line 8 and fill out line 22 for $5000