@The Real Halloween It's not clear what you are trying to accomplish.  You mentioned it's a F.1040NR outbound.  If this is a for a foreign national who left the US and that individual no longer qualified as a resident alien after the departure, during the NR period, he/she will only be subject to US tax on US-ECI and certain US-source FDAP.  If he/she received wages that are US-ECI during the NR period, US would generally have the right to tax that income notwithstanding treaty benefits that may be available and those wages would be reportable on Line 8.  In that case, relief for double taxation would generally be claimed on the foreign instead of US return.