Instructions for Form 1040-NR — 2025 Inst 1040-NR (PDF)

U.S. Nonresident Alien Income Tax Return

Contents Page Form 1040-NR Helpful Hints . . . . . . . 2 What’s New . . . . . . . . . . . . . . . . . . 5 Filing Requirements . . . . . . . . . . . . . 7

Contents Page Instructions for Schedule 3

Resident or Nonresident

Alien . . . . . . . . . . . . . . . . . 11 When and Where Should

(Form 1040) . . . . . . . . . . . . 37 Instructions for Schedule A

(Form 1040-NR) . . . . . . . . . 39 Instructions for Schedule

NEC (Form 1040-NR) . . . . . . 42 Instructions for Schedule OI

(Form 1040-NR) . . . . . . . . . 44 Instructions for Schedule P

(Form 1040-NR) . . . . . . . . . 47 Tax Topics . . . . . . . . . . . . . . . 49 Disclosure, Privacy Act, and

You File? . . . . . . . . . . . . . . 12 Election To Be Taxed as a

Resident Alien . . . . . . . . . . . . 13 Dual-Status Taxpayers . . . . . . . . . . 13 How To Report Income . . . . . . . . . . 15 Line Instructions . . . . . . . . . . . . . . 16

Name and Address . . . . . . . . . 16 Identifying Number . . . . . . . . . 16 Filing Status . . . . . . . . . . . . . . 16 Dependents . . . . . . . . . . . . . . 17 Effectively Connected

Contents Page Payments . . . . . . . . . . . . . . . 22 Refund . . . . . . . . . . . . . . . . . 23 Amount You Owe . . . . . . . . . . 23 Third Party Designee . . . . . . . . 23 Sign Your Return . . . . . . . . . . . 23 Assemble Your Return . . . . . . . 23 2025 Tax Table . . . . . . . . . . . . 24 2025 Tax Computation Worksheet—Line 16 . . . 24 General Information . . . . . . . . . 25 Refund Information . . . . . . . . . 28 Instructions for Schedule 1

(Form 1040) . . . . . . . . . . . . 29 Instructions for Schedule 1 A (Form 1040) . . . . . . . . . . 34 Instructions for Schedule 2

Paperwork Reduction Act Notice . . . . . . . . . . . . . . . . 49 How To Get Tax Help . . . . . . . . . . . 25 Index . . . . . . . . . . . . . . . . . . . . . 53 Section references are to the Internal Revenue Code unless otherwise noted.

Income (ECI) . . . . . . . . . . . 17

(Form 1040) . . . . . . . . . . . . 34