How do you report the NR4 slip issued for a pension received of $4500 with tax deduction?
You don’t if they withheld the proper taxes at source (depends on the treaty but usually 15% for annuities or 25% from lump sum withdrawals) as the NR4 is the final tax slip and nothing else needs to be done. If they can get some back because they had no other worldwide income you can file a S115 return reporting the income and see if the tax calculated is less than what was withheld at source. It isn’t usually but if the non-resident is reporting their entire worldwide income on the S115 return they can claim personal tax credits and if their income is low enough it can result in a refund between the 15% federal tax, the 7.2% (48% of federal) tax for non-residency and the personal tax credits. Typically only happens to a very low income non-resident spouse supported by their income earning non-resident spouse. Very rare - I’ve only seen it once or twice in 25 years of international personal tax practice.
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Personal exemption no longer exists of the 1040NR. The basic rate of 15% usually applies.
Not on the 1040NR - on the S115 return if needed. You would never report NR4 income on a 1040NR return.
You are right. A senior moment. I was thinking the recipient was a US or dual citizen