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Federal housing law

Form 1040-NR (Schedule A) — Itemized Deductions

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040nra.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE A
(Form 1040-NR)
Department of the Treasury
Internal Revenue Service		 Itemized Deductions
Attach to Form 1040-NR.
Go to www.irs.gov/Form1040NR for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.		 OMB No. 1545-0074
SCHEDULE A
(Form 1040-NR)
Department of the Treasury
Internal Revenue Service
Itemized Deductions
Attach to Form 1040-NR.
Go towww.irs.gov/Form1040NR for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.
Itemized Deductions
Attach to Form 1040-NR.
Go towww.irs.gov/Form1040NR for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.
Itemized Deductions
Attach to Form 1040-NR.
Go towww.irs.gov/Form1040NR for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.
Itemized Deductions
Attach to Form 1040-NR.
Go towww.irs.gov/Form1040NR for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.
Itemized Deductions
Attach to Form 1040-NR.
Go towww.irs.gov/Form1040NR for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.
2025
Attachment
Sequence No.7A
2025
Attachment
Sequence No.7A
Name shown on Form 1040-NR Name shown on Form 1040-NR Name shown on Form 1040-NR Name shown on Form 1040-NR Your identifying number Your identifying number Your identifying number Your identifying number
Taxes You
Paid
1a
State and local income taxes .
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1a
b
Enter the smaller of line 1a or $40,000 ($20,000 if married filing separately). If Form 1040-NR,
line 11b is more than $500,000 ($250,000 if married filing separately), see instructions
.
.		 Taxes You
Paid
1a
State and local income taxes .
.
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1a
b
Enter the smaller of line 1a or $40,000 ($20,000 if married filing separately). If Form 1040-NR,
line 11b is more than $500,000 ($250,000 if married filing separately), see instructions
.
.		 1a 1b 1b
Gifts to U.S.
Charities
Caution: If
you made a
gift and got
a benefit
for it, see
instructions.
**2 **
Gifts by cash or check. If you made any gift of $250 or more, see
instructions
.
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2
3
Other than by cash or check. If you made any gift of $250 or more,
see instructions. Youmust attach Form 8283 if over $500 .
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3
4
Carryover from prior year
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4
5
Add lines 2 through 4
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.		 Gifts to U.S.
Charities
Caution: If
you made a
gift and got
a benefit
for it, see
instructions.
**2 **
Gifts by cash or check. If you made any gift of $250 or more, see
instructions
.
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2
3
Other than by cash or check. If you made any gift of $250 or more,
see instructions. Youmust attach Form 8283 if over $500 .
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3
4
Carryover from prior year
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4
5
Add lines 2 through 4
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.		 2 5 5
Gifts to U.S.
Charities
Caution: If
you made a
gift and got
a benefit
for it, see
instructions.
**2 **
Gifts by cash or check. If you made any gift of $250 or more, see
instructions
.
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2
3
Other than by cash or check. If you made any gift of $250 or more,
see instructions. Youmust attach Form 8283 if over $500 .
.
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3
4
Carryover from prior year
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4
5
Add lines 2 through 4
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.
.		 Gifts to U.S.
Charities
Caution: If
you made a
gift and got
a benefit
for it, see
instructions.
**2 **
Gifts by cash or check. If you made any gift of $250 or more, see
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
3
Other than by cash or check. If you made any gift of $250 or more,
see instructions. Youmust attach Form 8283 if over $500 .
.
.
3
4
Carryover from prior year
.
.
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4
5
Add lines 2 through 4
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.		 3
Gifts to U.S.
Charities
Caution: If
you made a
gift and got
a benefit
for it, see
instructions.
**2 **
Gifts by cash or check. If you made any gift of $250 or more, see
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
3
Other than by cash or check. If you made any gift of $250 or more,
see instructions. Youmust attach Form 8283 if over $500 .
.
.
3
4
Carryover from prior year
.
.
.
.
.
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4
5
Add lines 2 through 4
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.
.
.
.
.
.
.
.		 Gifts to U.S.
Charities
Caution: If
you made a
gift and got
a benefit
for it, see
instructions.
**2 **
Gifts by cash or check. If you made any gift of $250 or more, see
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
3
Other than by cash or check. If you made any gift of $250 or more,
see instructions. Youmust attach Form 8283 if over $500 .
.
.
3
4
Carryover from prior year
.
.
.
.
.
.
.
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4
5
Add lines 2 through 4
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.		 4
Casualty
and Theft
Losses
**6 **

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
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.		 Casualty
and Theft
Losses
**6 **

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
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.
.
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.
.		 Casualty
and Theft
Losses
**6 **

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
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.
.
.
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.
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.
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.
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.
.		 Casualty
and Theft
Losses
**6 **

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.		 Casualty
and Theft
Losses
**6 **

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
.
.
.
.
.
.
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.		 6 6
Other
Itemized
Deductions
7
Other—from list in instructions. List type and amount:		 Other
Itemized
Deductions
7
Other—from list in instructions. List type and amount:		 Other
Itemized
Deductions
7
Other—from list in instructions. List type and amount:		 Other
Itemized
Deductions
7
Other—from list in instructions. List type and amount:		 Other
Itemized
Deductions
7
Other—from list in instructions. List type and amount:		 7 7
Total
Itemized
Deductions
**8 **
Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Form 1040-NR, line 12 .
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.		 Total
Itemized
Deductions
**8 **
Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Form 1040-NR, line 12 .
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.		 Total
Itemized
Deductions
**8 **
Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Form 1040-NR, line 12 .
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.		 Total
Itemized
Deductions
**8 **
Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Form 1040-NR, line 12 .
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.		 Total
Itemized
Deductions
**8 **
Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Form 1040-NR, line 12 .
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.		 8 8

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR.

Cat. No. 72749E Schedule A (Form 1040-NR) 2025 Created 12/19/25

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