Chase 1042-S referral bonus with box 11 tax paid by withholding agent. How should this be reported on 1040-NR?

Hi,

I am a nonresident alien on J status, and 2025 is my first US tax year.

I already filed Form 8843, and after that I received two 2025 Forms 1042-S from Chase by mail:

1. Form 1042-S

• Income code 29
• Gross income $300
• Looks like bank deposit interest

2. Form 1042-S

• Income code 23
• Gross income $100
• This was from a Chase referral bonus
• Box 7a = 0
• Box 10 = 0
• Box 11 = 30 tax paid by withholding agent
• Chapter 3 tax rate shows 30%

My confusion is about the $100 code 23 form.

From what I understand:

• If I treat it as non effectively connected income on Schedule NEC, the tax comes out to $30
• But box 10 is 0, so I am not sure whether box 11 can be treated as a credit or payment on Form 1040-NR
• The 1040-NR instructions for Line 25g state that the withholding credit should be shown in Box 10. Since my Box 10 is zero, Sprintax is not recognizing the $30 tax already paid by the agent and is asking me to pay the tax again.

My main questions are:

1. My understanding is that Form 1040-NR line 25g generally follows the withholding credit shown on Form 1042-S, and my Box 10 is 0.

Because of that, I am unsure how to treat the 30 dollars shown in Box 11.

My questions are:

1. Can the Box 11 amount be claimed on Form 1040-NR line 25g
2. If not, how should Box 11 be treated by the recipient when filing Form 1040-NR
3. If someone reports Box 11 on line 25g, would attaching an explanatory statement help?
4. Has anyone dealt with this exact issue before?

I want to report this correctly and avoid paying the wrong amount.

Any insight would be appreciated.

Thanks a lot.