Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 07 — Form 1040-NR, Schedules A, NEC, and OI
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
- Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
Schedules A, Sequence No. 7A, NEC, Sequence No. 7B, and OI, Sequence No. 7C are transcribed into one section. If Schedule A, Sequence No. 7A, is "Xed" , do not enter Schedule NEC, Sequence No. 7B, nor Schedule OI, Sequence No. 7C.
Elements (10)PG4D%LF through (16)13DRT can be found on Schedule NEC.
For 2019 and prior, Schedule A is found on Form 1040-NR, page 3.
For 2019 and prior, Schedule NEC is found on Form 1040-NR, page 4.
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