OI

1-A

(Form 1040)

• You may need to file additional schedules not listed. See instructions.

Instructions for Form 1040-NR (2025) Catalog Number 11368V Jan 29, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

Form 1040-NR Helpful Hints

The lines on Form 1040-NR are arranged so that, in most instances, they are for the same tax items as the lines on 2025 Forms 1040, U.S. Individual Income Tax Return, and 1040-SR, U.S. Income Tax Return for Seniors.

You may also need the four Form 1040 numbered schedules: Schedule 1 (Form 1040), Additional Income and Adjustments to Income; Schedule 1-A (Form 1040), Additional Deductions; Schedule 2 (Form 1040), Additional Taxes; and Schedule 3 (Form 1040), Additional Credits and Payments.

You will need to complete the applicable items on Schedule OI (Form 1040-NR), Other Information, and include that schedule with your Form 1040-NR. CAUTION: There is a Schedule A (Form 1040-NR), Itemized Deductions, and a Schedule A (Form 1040), Itemized Deductions. Use Schedule A (Form 1040-NR) only with Form 1040-NR. Do not use Schedule A (Form 1040-NR) with Forms 1040 or 1040-SR.

Though you will need to file Form 1040-NR and Schedule OI (Form 1040-NR), you may not need to file the numbered schedules (Schedules 1 through 3 (Form 1040)), or Schedule A (Form 1040-NR), Schedule NEC (Form 1040-NR), Tax on Income Not Effectively Connected With a U.S. Trade or Business, and Schedule P (Form 1040-NR), Foreign Partner’s Interests in Certain Foreign Partnerships Transferred During the Tax Year. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes, or you have U.S. source income not effectively connected with a U.S. trade or business), you will need to complete one or more of those schedules. Below is a general guide to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules, later, for more information. If you e-file your return, the software you use will generally determine which schedules you need.

You will need the Instructions for Form 1040. Throughout these instructions, you are directed to go to the Instructions for Forms 1040 (also known as the Instructions for Form 1040 (and 1040-SR)) for details on how to complete a line. But, in most instances, you will need to look at whether you must take exceptions into consideration when applying those instructions. The specific exceptions for a line are listed under the instructions for the line. Some of the exceptions noted repeatedly in the line instructions are below.

• A nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing status.

• Certain tax benefits (such as the child tax credit, the credit for other dependents, and the additional child tax credit; and the premium tax credit for dependents) are only available in full to residents of Canada and Mexico and, to a limited extent, to residents of India and South Korea. These tax benefits cannot be claimed by other nonresident aliens.

• There are certain forms used by Form 1040 and Form 1040-SR filers that are NOT used by Form 1040-NR filers: for example, Form 2555 and Schedule K-1 (Form 1120-S).

• The instructions for estates and trusts on the main form may, in certain instances, align more with the Instructions for Form 1041, U.S. Income Tax Return for Estates and Trusts, than with the Instructions for Form 1040, which are for individuals. If you are filing for a nonresident alien estate or trust, you will still need to follow the Instructions for Schedule NEC, later, if the estate or trust has U.S. source income that is not effectively connected with a U.S. trade or business. And there may be tax benefits and income inclusions on Form 1041 not applicable to a nonresident alien trust or estate.

2 Instructions for Form 1040-NR (2025)

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights .

What can TAS do for you? TAS can help you if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. And the service is free. If you qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

• Your problem is causing financial difficulty for you, your family, or your business.

• You face (or your business is facing) an immediate threat of adverse action.

• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How can you reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico . To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us ;

• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you don’t have Internet access, you can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS website TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How else does TAS help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to TAS at IRS.gov/SAMS . Be sure not to include any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic List . This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers’ systemic issues, and make suggestions for improving IRS customer service. Contact TAP at ImproveIRS.org .

Instructions for Form 1040-NR (2025) 3

You can electronically file ( e-file ) your Form 1040-NR.

4 Instructions for Form 1040-NR (2025)

Affordable Care Act—What You Need To Know See Affordable Care Act—What You Need To Know in the Instructions for Form 1040 for details.

What’s New

Future developments. For the latest information about developments related to Form 1040-NR and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1040NR .

Due date of return. File Form 1040-NR by April 15, 2026, if you were an employee and received wages subject to U.S. income tax withholding.

Trump accounts and new Form 4547. Recent legislation allows parents, guardians, and other authorized individuals to elect to establish a new type of individual retirement account, called a Trump account, for the exclusive benefit of certain children. If the child was born after 2024 and before 2029, is a U.S. citizen, and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child’s Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual’s 2025 income tax return. For more information on Trump accounts, and to learn how to make these elections, see Form 4547 and its instructions.

Qualified disability trusts. The exemption amount for a qualified disability is $5,100 for 2025.

Changes to Dependents section. The Dependents section now has numbered rows and asks for more information about you and your dependents. This new information is being asked for to help the IRS determine your eligibility for certain tax credits.

Higher catch-up contribution limit for ages 60 to 63. If, at the end of 2025, you were at least age 60, but younger than age 64, and you participated in a deferred compensation plan (including most 401(k), 403(b), governmental 457 plans, and/or the governmental Thrift Savings Plan), a higher catch-up contribution limit may apply to you. For

2025, this higher catch-up contribution limit is $11,250. For more information, contact your plan administer.

Write-in information. Beginning in 2025, most of the words, codes, and/or dollar amounts that are used to explain an item of income or deduction, and that you previously had to enter next to a specific line, now have a dedicated checkbox or entry space.

Death of a Taxpayer. If you need to file a return for someone who died before filing a 2025 return, check the “Deceased” box at the top of Form 1040-NR and enter the date of death. For more information, see Death of a Taxpayer .

Form 1099-DA. If, in 2025, you used a broker to effect the sale of a digital asset, your broker should send you a Form 1099-DA that reports information regarding the transaction. In 2025, your broker has the option to report your basis in the digital asset on Form 1099-DA but is not required to do so. You must answer the digital asset question on Form 1040-NR whether or not you received a Form 1099-DA. For more information, see the Instructions for Form 1099-DA.

Electronic payments and direct de- posit. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds. The IRS recommends paying electronically whenever possible. Options to pay electronically include using your bank account with Direct Pay, your debit or credit card, your digital wallet, or your online account. Go to IRS.gov/ Payments to see all your payment options. Also, see IRS.gov/ ModernPayments.

New deductions for itemizers and nonitemizers. Recent legislation provided for new deductions that take effect beginning in 2025. If you are eligible, you can claim these deductions if you take the standard deduction or if you itemize on Schedule A (Form 1040-NR). For more information on these deductions, see the Instructions for Schedule 1-A. The new deductions include no tax on tips, no tax on overtime, and the enhanced senior deduction

SSN or ITIN needed to claim the credit for other dependents. Beginning in 2025, to be eligible to claim the credit for other dependents, you must have a valid SSN or ITIN

New Schedule 1-A. A new Schedule to Form 1040, Schedule 1-A, has been created for eligible taxpayers to claim a deduction for the recently enacted deductions that include no tax on tips, no tax on overtime, and the enhanced senior deduction. For more information, see the Instructions for Schedule 1-A.

State and local tax deduction limit increased. The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately). The overall limit is reduced if your modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately). For more information, see the Instructions for Schedule A (Form 1040-NR).

Changes to child tax credit and ad- ditional child tax credit. Recent legislation made permanent the increase to the child tax credit (CTC) and additional child tax credit (ACTC) amount. For 2025, the maximum CTC has increased to $2,200 per qualifying child, of which $1,700 can be claimed for the ACTC. In addition, beginning in 2025, to be eligible to claim the CTC or ACTC, you must have a valid SSN issued before the due date of your return (including extensions).

Changes to the adoption credit. Recent legislation made changes to the adoption credit. Beginning in 2025:

• Up to $5,000 of adoption credit is refundable. Up to $5,000 of your adoption credit may be refundable. The amount of the refundable portion is determined separately for each eligible child.

• Parity for Indian tribal governments. Tribal governments now have parity for special needs adoption determinations. This means that state government and Indian tribal government determinations of special needs are both recognized for purposes of the adoption credit.

For more information, see Form 8839 and its instructions.

Instructions for Form 1040-NR (2025) 5

issued on or before the due date of your return (including extensions).

New option for scheduled appoint- ment at Taxpayer Assistance Cen- ters (TACs). Beginning in 2025, taxpayers with scheduled appointments at TACs may choose to receive appointment confirmations, reminders and cancellation notices directly via text message on their mobile devices.

Updated reporting requirements for Form 1099-K. Payment card companies, payment apps, and online market-places will be required to send you a Form 1099-K only if the amount of your business transactions during the year is more than $20,000 and the total number of your transactions is more than 200.

Claim for credit or refund of amounts withheld on certain bor- row fees. The IRS will be issuing proposed regulations providing that certain borrow fees are sourced based on the residence of the recipient. Notice 2025-63 provides that taxpayers can rely on the sourcing rule described in the notice with respect to securities lending transactions and sale-repurchase transactions entered into before the proposed regulations are published. If you are relying on Notice 2025-63 to claim a credit or refund for amounts withheld on borrow fees, you must attach copies of the Form(s) 1042-S to your return, and attach a statement

indicating reliance on Notice 2025-63 as the reason for the claim and include the amount of income that was subject to withholding for each payment of a borrow fee associated with securities lending transactions or sale-repurchase transactions. For more information, see Notice 2025-63.

Reminders

Schedule P (Form 1040-NR). A nonresident alien, foreign trust, or foreign estate will use Schedule P (Form 1040-NR) to report information and calculate gain or loss on the transfer of an interest in a partnership that is either directly or indirectly engaged in the conduct of a trade or business within the United States or holds any U.S. real property interests.

Married filing status. At the top of page 1 of Form 1040-NR, select the filing status Married filing separately if you are married even if you aren’t separated from your spouse. But see Married Filing Separately , later, for an exception.

Form 1040-NR. Refer to Form 1040-NR Helpful Hints, earlier, for a comprehensive discussion of these instructions, including the references to the Instructions for Form 1040 that you see throughout these instructions.

Required e-filing. Paid tax return preparers must generally e-file Forms 1040-NR for tax returns filed for tax

years ending on or after December 31, 2020, unless filing for a dual-status taxpayer, a fiscal-year taxpayer, a trust, or an estate. For these and other exceptions, see Notice 2020-70.

Schedule LEP (Form 1040), Re- quest for Change in Language Preference. Schedule LEP allows taxpayers to state a preference to receive written communications from the IRS in a language other than English. For more information, including which languages are available and how to file, see Schedule LEP.

Self-employed health insurance deduction. If you can take the self-employed health insurance deduction on Schedule 1, line 17, and you can’t use the Self-Employed Health Insurance Deduction Worksheet in the Instructions for Form 1040, you will now use the Form 7206, instead of Pub. 535, to figure your deduction.

Qualified charitable distribution one-time election. You can elect to make a one-time distribution up to $54,000 from an individual retirement account to charities through a charitable remainder trust, a charitable remainder annuity trust, or a charitable gift annuity funded only by qualified charitable distributions. See Pub. 590-B for more information.

6 Instructions for Form 1040-NR (2025)

Filing Requirements

Do You Have To File? File Form 1040-NR if any of the conditions in Table A. Who Must File Form 1040-NR, later, apply to you.

TIP

! CAUTION

You must still meet (1), (2), or (3) below to be exempt from filing a 2025 Form 1040-NR.

Exceptions. You don’t need to file Form 1040-NR if you meet (1), (2), or (3) below.

1. You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an ‘F’, ‘J’, ‘M’, or ‘Q’ visa, and you have no income that is subject to tax under section 871 (that is, the income items listed on page 1 of Form 1040-NR, lines 1a through 1h, 2b, 3b, 4b, 5b, 7a, and 8, and Schedule NEC (Form 1040-NR), lines 1 through 12).

2. You were a student or business apprentice who was eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty, you are single or a qualifying surviving spouse, and your gross income for 2025 was less than or equal to $15,750 if single ($31,500 if a qualifying surviving spouse). See chapters 5 and 7 of Pub. 519 for more details on these treaty benefits.

3. You were a partner in a U.S. partnership that was not engaged in a trade or business in the United States during 2025 and your Schedule K-1 (Form 1065) includes only income from U.S. sources reportable on Schedule NEC (Form 1040-NR), lines 1 through 12.

If the partnership withheld

! taxes on this income in 2025 CAUTION but the tax withheld and

reported in box 10 of Form 1042-S was less or more than the tax due on the income, you will need to file Form

1040-NR for 2025 to pay the underwithheld tax or claim a refund of the overwithheld tax.

Even if you don’t otherwise

TIP have to file a return, you

should file one if you can get money back. For example, you should file if one of the following applies.

1. You’re eligible to get a refund of any federal income tax withheld.

2. You’re engaged in a U.S. trade or business and are eligible for any of the following credits.

a. Additional child tax credit. b. Credit for federal tax on fuels. c. Premium tax credit. d. Refundable adoption credit.

You should also consider filing a return if you received a Form 1099-B (or substitute statement). See Pub. 501 for more details.

Instructions for Form 1040-NR (2025) 7

Table A. Who Must File Form 1040-NR

exceptions under Married taxpayers in the Instructions for Form 8962.

Filing a deceased person’s return. The personal representative must file the return for a deceased person who was required to file a return for 2025. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person’s property.

Filing for an estate or trust. If you’re filing Form 1040-NR for a nonresident alien estate or trust,

Requirement to reconcile advance payments of the premium tax cred- it. See Requirement to reconcile advance payments of the premium tax credit under Filing Requirements in the Instructions for Form 1040 for details.

Exception 1. If you’re filing Form 1040-NR, you can claim the premium tax credit for dependents only if you are a U.S. national; a resident of Canada, Mexico, or South Korea; or a student or business apprentice

eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. See Pub. 974.

Exception 2. You can’t use advance payments made for your spouse, as a Form 1040-NR filer can’t file a joint return.

Exception 3. If you’re filing Form 1040-NR and considered married for federal tax purposes, you can’t claim the premium tax credit unless you meet the criteria of one of the

8 Instructions for Form 1040-NR (2025)

specify the type of payment on line 12 and show the amount in column (d).

Lines 13 through 15 of Schedule NEC (Form 1040-NR). Complete these lines as instructed on the form.

Page 2 of Form 1040-NR—lines 23a through 35e and signature. Complete these lines as indicated below and in the line instructions for Form 1040-NR, later.

Line 23a. Enter on line 23a the tax on income not effectively connected with a U.S. trade or business from Schedule NEC, line 15.

Line 24. Enter your total income tax liability on line 24.

Line 25b. Enter the total amount of U.S. tax withheld from Form(s) 1099.

Line 25g. Enter the total amount of U.S. tax withheld on income not effectively connected with a U.S. trade or business from Form(s) 1042-S.

Line 33. Add lines 25d, 25e, 25f, 25g, 26, and 32. This is the total tax you have paid.

Lines 34 and 35a. Enter the difference between line 24 and line 33. This is your total refund.

You can have the refund deposited into more than one account. See Lines 35a Through 35e—Amount Refunded to You , later, for more details.

Line 35e. You may be able to have your refund check mailed to a foreign address that isn’t shown on page 1. See Line 35e , later, for more details.

Signature. You must sign and date your tax return. See Sign Your Return, later.

Schedule OI (Form 1040-NR). You must answer all questions. For item L, identify the country, tax treaty article(s) under which you are applying for a refund of tax, the number of months in prior years that you claimed the treaty benefit, and the amount of exempt income in the current year. Also, attach Form 8833 if required.

Note: If you’re claiming a reduced rate of, or exemption from, tax based on a tax treaty, you must generally be a resident for income tax purposes of the particular treaty country within the meaning of the treaty and you can’t

change the form to reflect the provisions of subchapter J, chapter 1, of the Internal Revenue Code. You may find it helpful to refer to Form 1041 and its instructions for some purposes when completing the Form 1040-NR rather than looking to these instructions for details.

If you’re filing Form 1040-NR

! for a foreign trust, you may CAUTION have to file Form 3520-A,

Annual Information Return of Foreign Trust With a U.S. Owner, on or before the 15th day of the 3rd month after the end of the trust’s tax year. For more information, see the Instructions for Form 3520-A.

Simplified Procedure for Claiming Certain Refunds You can use this procedure only if you meet all of the following conditions for the tax year.

• You were a nonresident alien.

• You were not engaged in a trade or business in the United States at any time.

• You had no income that was effectively connected with the conduct of a U.S. trade or business.

• Your U.S. income tax liability was fully satisfied through withholding of tax at the source.

• You’re filing Form 1040-NR solely to claim a refund of U.S. tax withheld at the source under chapter 3 or tax withheld under chapter 4 (FATCA).

Gains and losses from the

TIP sale or exchange of U.S. real

property interests are taxed as if you’re engaged in a trade or business in the United States.

Example. Alex is a nonresident alien individual. The only U.S. source income Alex received during the year was dividend income from U.S. stocks. The dividend income was reported to Alex on Form(s) 1042-S. On one of the dividend payments, the withholding agent incorrectly withheld at a rate of 30% (instead of 15%). Alex is eligible to use the simplified procedure.

Gains and losses from the

TIP sale or exchange of U.S. real

property interests are taxed as if you’re engaged in a trade or business in the United States.

How To Complete Form 1040-NR Using the Simplified Procedure

If you meet all of the conditions listed earlier for the Simplified Procedure for the tax year, complete Form 1040-NR

and Schedules NEC and OI (Form 1040-NR) as follows.

Page 1 of Form 1040-NR. Enter your name, identifying number (defined in Identifying Number , later), and all address information requested at the top of page 1. If your income isn’t exempt from tax by treaty, leave the rest of page 1 blank. If your income is exempt from tax by treaty, enter the exempt income on line 1k and leave the rest of page 1 blank.

Schedule NEC (Form 1040-NR). Complete the lines on this form as indicated below.

Lines 1a through 12 of Schedule NEC (Form 1040-NR). Enter the amounts of gross income you received from dividends, dividend equivalents, interest, royalties, pensions, annuities, and other income. If any income you received was subject to backup withholding or withholding at source, you must include all gross income of that type that you received. The amount of each type of income should be shown in the column under the appropriate U.S. tax rate, if any, that applies to that type of income in your particular circumstances.

If you’re entitled to a reduced rate of, or exemption from, withholding on the income pursuant to a tax treaty, the appropriate rate of U.S. tax is the same as the treaty rate. Use column (d) if the appropriate tax rate is other than 30%, 15%, or 10%, including 0%.

Example. Dale is a nonresident alien individual. The only U.S. source income Dale received during the year was as follows.

• 4 dividend payments.

• 12 interest payments. All payments were reported to Dale on Form(s) 1042-S. On one of the dividend payments, the withholding agent incorrectly withheld at a rate of 30% (instead of 15%). There were no other withholding discrepancies. Dale must report all four dividend payments. Dale isn’t required to report any of the interest payments.

Note: Payments of gross proceeds from the sale of securities or regulated futures contracts are generally exempt from backup withholding. If you received such payments and they were subjected to backup withholding,

Instructions for Form 1040-NR (2025) 9

your wages in error, you may want to file Form 843, Claim for Refund and Request for Abatement, to request a refund of these taxes. For more information, see Students and Exchange Visitors in chapter 8 of Pub. 519, U.S. Tax Guide for Aliens.

Other reporting requirements. You may also have to file other forms, including the following.

• Form 8938, Statement of Specified Foreign Financial Assets.

Dual-resident taxpayer holding specified foreign financial assets. Special reporting requirements for Form 8938 apply to dual-resident taxpayers holding specified foreign financial assets and taxed for all or a portion of the year as nonresident aliens under Regulations section 301.7701(b)-7. For more information, see the Instructions for Form 8938, in particular, Special rule for dual resident taxpayers under Who Must File .

Additional Information If you need more information, our free publications may help you. Pub. 519 will be the most beneficial, but the following publications may also help.

Pub. 501 Dependents, Standard Deduction, and Filing Information Pub. 525 Taxable and Nontaxable Income Pub. 529 Miscellaneous Deductions Pub. 597 Information on the United States– Canada Income Tax Treaty

These free publications and the forms and schedules you will need are available from the IRS. You can download them at IRS.gov. Also, see How To Get Tax Help , later, for other ways to get them (as well as information on receiving IRS assistance in completing the forms).

You can download the complete text of most U.S. tax treaties at IRS.gov. Go to IRS.gov , enter “tax treaties” in the search box at the top of the page, and click on United States Income Tax Treaties - A to Z . Technical explanations for many of

have a permanent establishment or fixed base in the United States. You can download the complete text of most U.S. tax treaties at IRS.gov. Go to IRS.gov, enter ‘tax treaties’ in the search box at the top of the page, and click on United States Income Tax Treaties - A to Z . Technical explanations for many of those treaties are also available at that site.

If you’re claiming an exemption from tax under chapter 4, you must qualify for a reduced rate of, or exemption from, tax for chapter 3 purposes unless the payment isn’t an amount subject to chapter 3 withholding. See Regulations section 1.1441-2(a) for information on amounts subject to chapter 3 withholding.

Documentation. You must attach acceptable proof of the withholding for which you are claiming a refund. If you’re claiming a refund of backup withholding tax based on your status as a nonresident alien, you must attach a copy of the Form 1099 that shows the income and the amount of backup withholding. If you are claiming a refund of U.S. tax withheld at source under chapter 3 or tax withheld under chapter 4, you must attach a copy of the Form 1042-S that shows the income and the amount of U.S. tax withheld. Attach the forms to the left margin of page 1.

Additional Information

Portfolio interest. If you’re claiming a refund of U.S. tax withheld from portfolio interest, include a description of the relevant debt obligation, including the name of the issuer, CUSIP number (if any), interest rate, and the date the debt was issued.

Interest payments on foreign

! bearer obligations issued on CAUTION or after March 19, 2012,

generally aren’t eligible for the portfolio interest exception to withholding. For more information, see Interest Income in chapter 3 of Pub. 519 and Reduced Rates of Withholding on Interest in Pub. 515.

Withholding on distributions. If you’re claiming an exemption from withholding on a distribution from a U.S. corporation with respect to its stock because the corporation had insufficient earnings and profits to support dividend treatment, you must

attach a statement that identifies the distributing corporation and provides the basis for the claim.

If you’re claiming an exemption from withholding on a distribution from a mutual fund or real estate investment trust (REIT) with respect to its stock because the distribution was designated as long-term capital gain or a nondividend distribution, you must attach a statement that identifies the mutual fund or REIT and provides the basis for the claim.

If you’re claiming an exemption from withholding on a distribution from a U.S. corporation with respect to its stock because, in your particular circumstances, the transaction qualifies as a redemption of stock under section 302, you must attach a statement that describes the transaction and presents the facts necessary to establish that the payment was a complete redemption, a substantially disproportionate redemption, or not essentially equivalent to a dividend.

Items To Note

Special rules for former U.S. citi- zens and former U.S. long-term residents. If you renounced your U.S. citizenship or terminated your long-term resident status, you may be subject to special rules. See Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents (Expatriates) , later.

Self-employment tax. You must pay self-employment tax on your self-employment income if an international social security agreement in effect between your country of tax residence and the United States provides that you are covered under the U.S. social security system. Enter the tax on Schedule 2 (Form 1040), line 4. See Line 4 under Instructions for Schedule 2 , later, for additional information. Enter the deductible part of your self-employment tax on Schedule 1 (Form 1040), line 15. Attach Schedule SE (Form 1040). See the Instructions for Schedule SE (Form 1040) for additional information.

Social security or Medicare taxes withheld in error. If you’re a foreign student or exchange visitor on an F-1, J-1, M-1, or Q visa, and social security or Medicare taxes were withheld on

• Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

• Form 8840, Closer Connection Exception Statement for Aliens.

• Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition.

10 Instructions for Form 1040-NR (2025)

Generally, you’re treated as present in the United States on any day that you’re physically present in the country at any time during the day. However, there are exceptions to this rule. In general, don’t count the following as days of presence in the United States for the substantial presence test.

those treaties are also available at that site.

Resident Alien or Nonresident Alien If you’re not a citizen of the United States, specific rules apply to determine if you’re a resident alien or a nonresident alien for federal tax purposes. Generally, you’re considered a resident alien if you meet either the green card test or the substantial presence test for 2025. (These tests are explained in Green Card Test and Substantial Presence Test , later.) Even if you don’t meet either of these tests, you may be able to choose to be treated as a U.S. resident for part of 2025. See First-Year Choice in chapter 1 of Pub. 519 for details.

Generally, you’re considered a nonresident alien for the year if you’re not a U.S. resident under either of these tests. However, see Dual-Resident Taxpayer , later, if you’re a resident of the United States under these tests but are eligible to claim benefits as a resident of a foreign country under a U.S. income tax treaty.

For more details on resident and nonresident status, the tests for residence, and the exceptions to them, see chapter 1 of Pub. 519.

Green Card Test You’re a resident for federal tax purposes if you were a lawful permanent resident (immigrant) of the United States at any time during 2025. (Also, see Dual-Status Taxpayers , later.) In most cases, you are a lawful permanent resident if the USCIS (or its predecessor organization, INS) has issued you a Form I-551, Permanent Resident Card, also known as a green card.

You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned.

An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U.S. consular officer.

Your resident status is considered to have been taken away from you if the U.S. Government issues you a

final administrative or judicial order of exclusion or deportation. When your resident alien status is considered to have been administratively or judicially determined to be abandoned depends on who initiates the determination.

If the USCIS or U.S. consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. If you initiate the determination, your resident status is considered to be abandoned when you file either of the following documents—along with your Form I-551 with the USCIS or a U.S. consular officer.

• USCIS Form I-407 (Record of Abandonment of Lawful Permanent Resident Status).

• A letter stating your intent to abandon your resident status.

When filing by mail, you must send your filing by certified mail, return receipt requested (or the foreign equivalent), and keep a copy and proof that it was mailed and received.

Until you have proof your letter

! was received, you remain a CAUTION resident for federal tax

purposes even if the USCIS wouldn’t recognize the validity of your green card because it’s more than 10 years old or because you’ve been absent from the United States for a period of time.

For more details, see Green Card Test in chapter 1 of Pub. 519. Also, see USCIS.gov/i-407 .

Substantial Presence Test You are considered a U.S. resident if you meet the substantial presence test for 2025. You meet this test if you were physically present in the United States for at least:

1. 31 days during 2025; and

2. 183 testing days during the 3-year period of 2025, 2024, and 2023, as calculated using the following chart.

3. Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.

4. Days you are an exempt

individual (defined next).

2. Days you’re in the United States for less than 24 hours when you’re in transit between two places outside the United States.

3. Days you were temporarily in the United States as a regular crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a territory of the United States unless you otherwise engaged in trade or business on such day.

4. Days you intend, but are unable, to leave the United States because of a medical condition that arose while you were in the United States.

5. Days you’re in the United States under a NATO visa as a member of a force or civilian component to NATO. However, this exception doesn’t apply to an immediate family member who is present in the United States under a NATO visa. A dependent family member must count every day of presence for purposes of the substantial presence test.

You may need to file Form

! 8843 to exclude days of CAUTION presence in the United States

if you meet (4) or (6) above. For more information on the requirements, see Form 8843 in chapter 1 of Pub. 519.

Instructions for Form 1040-NR (2025) 11

Exempt individual. For purposes of the substantial presence test, an exempt individual is anyone in one of the following categories.

• An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.

• A teacher or trainee who is temporarily present under a “J” or “Q” visa, who substantially complies with the requirements of the visa.

• A student who is temporarily present under an “F”, “A”, “M” or “Q” visa, who substantially complies with the requirements of the visa.

• A professional athlete who is temporarily in the United States to compete in a charitable sports event.

When and Where Should You File?

Individuals. If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 4th month after your tax year ends. A return for the 2025 calendar year is due by April 15, 2026 .

If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

Note: Alien individuals with “Q” visas are treated as students, teachers, or trainees and, as such, are exempt individuals for purposes of the substantial presence test if they otherwise qualify. “Q” visas are issued to aliens participating in certain international cultural exchange programs.

See chapter 1 of Pub. 519 for more details regarding exempt individuals and days of presence in the United States for the substantial presence test.

You can’t be an exempt

! individual indefinitely. CAUTION Generally, you won’t be an

exempt individual as a teacher or trainee in 2025 if you were exempt as a teacher, trainee, or student for any part of 2 of the preceding 6 years. You won’t be an exempt individual as a student in 2025 if you were exempt as a teacher, trainee, or student for any part of more than 5 calendar years. However, there are exceptions to these limits. See Substantial Presence Test in chapter 1 of Pub. 519 for more information.

Closer Connection to Foreign Country

• Establish that during 2025 you had a tax home in a foreign country, and

• Establish that during 2025 you had a closer connection to one foreign country in which you had a tax home than to the United States.

You may have a closer connection to two foreign countries (but not more than two) if you meet certain conditions. See chapter 1 of Pub. 519 for more information.

You aren’t eligible for the closer connection exception if you have an application pending for adjustment of status to that of a lawful permanent resident or if you have applied, or have taken steps to apply, for lawful permanent residence. See chapter 1 of Pub. 519 for more information.

You must file a fully completed Form 8840 with the IRS to claim the closer connection exception. See Form 8840 in chapter 1 of Pub. 519. Each spouse must file a separate Form 8840 to claim the closer connection exception.

Dual-Resident Taxpayer

You’re a dual-resident taxpayer if you’re a resident of both the United States and a foreign country under each country’s tax laws. If the income tax treaty between the United States and that foreign country contains a provision for resolving conflicting claims of residence (often referred to as “tie-breaker” rules), and you determine that you’re a resident of the foreign country under that provision, you can be treated as a nonresident of the United States for purposes of figuring out your income tax liability if you file a Form 1040-NR and attach a Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). A dual-resident taxpayer may also be eligible for U.S. competent authority assistance. See Rev. Proc. 2015-40, 2015-35 I.R.B. 236, available at IRS.gov/irb/ 2015-35_IRB#RP-2015-40 or its successor. You can download the complete text of most U.S. tax treaties at IRS.gov. Go to IRS.gov, enter “tax treaties” in the search box at the top of the page, and click on United States Income Tax Treaties - A to Z . Technical explanations for many of those treaties are also available at that site.

If you didn’t receive wages as an employee subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 6th month after your tax year ends. A return for the 2025 calendar year is due by June 15, 2026.

Estates and trusts. If you file for a nonresident alien estate or trust that has an office in the United States, file the return by the 15th day of the 4th month after the tax year ends. If you file for a nonresident alien estate or trust that does not have an office in the United States, file the return by the 15th day of the 6th month after the tax year ends.

Note: If the due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next business day.

If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.

Where To File

E-file . If you e-file your return, there’s no need to mail it. See You can electronically file ( e-file ) your Form 1040-NR , earlier, or IRS.gov for more information. However, if you choose to mail it, filing instructions and addresses are below.

Individuals. If you aren’t enclosing a payment, mail Form 1040-NR to:

Where To File next provides the current address for mailing your return. Use these addresses for Forms 1040-NR filed in 2026. The address for returns filed after 2026 may be different. See IRS.gov/ Form1040NR for any updates.

Even though you would otherwise meet the substantial presence test, you can be treated as a nonresident alien if you:

• Were present in the United States for fewer than 183 days during 2025,

12 Instructions for Form 1040-NR (2025)

Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA

If enclosing a payment, mail Form 1040-NR to:

Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA

Estates and trusts. If you aren’t enclosing a payment, mail Form 1040-NR to:

Department of the Treasury Internal Revenue Service Kansas City, MO 64999 USA

If enclosing a payment, mail Form 1040-NR to:

Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA

What if you can’t file on time? See What if You Can’t File on Time? in the Instructions for Form 1040.

Private Delivery Services See Private Delivery Services in the Instructions for Form 1040 for details on private delivery services.

Only the U.S. Postal Service

! can deliver to P.O. boxes. You CAUTION can’t use a private delivery

service to make tax payments required to be sent to a P.O. box.

Election To Be Taxed as a Resident Alien You can elect to be taxed as a U.S. resident for the whole year if all of the following apply.

• You were married.

• Your spouse was a U.S. citizen or resident alien on the last day of the tax year.

Resident in chapter 1 of Pub. 519 to your return. Don’t use Form 1040-NR.

If you make the election to be treated as a resident alien, your worldwide income for the whole year must be included on a Form 1040 or 1040-SR and will be taxed under U.S. tax laws. You must agree to keep the records, books, and other information needed to figure the tax. You must file a joint return for the year 2025 if 2025 is the year in which you made the election. If you made the election in an earlier year, you can file a joint return or separate return for 2025. You must include your worldwide income for the whole year whether you file a joint or separate return. See Nonresident Spouse Treated as a Resident in chapter 1 of Pub. 519.

You can only make this

! election once. If your election CAUTION is later terminated, you aren’t

permitted to make this election in any future taxable year. Also, if you make this election, you may forfeit the right to claim benefits otherwise available under a U.S. tax treaty. For more information about the benefits that might otherwise be available, see the specific treaty.

Dual-Status Taxpayers

If you elect to be taxed as a

! resident alien (discussed in CAUTION Election To Be Taxed as a

Resident Alien , earlier), the special instructions and restrictions discussed here don’t apply.

Dual-Status Year A dual-status year is one in which you change status between nonresident and resident alien. Different U.S. income tax rules apply to each status.

Most dual-status years are the years of arrival or departure. Before you arrive in the United States, you’re a nonresident alien. After you arrive, you may or may not be a resident, depending on the circumstances.

If you become a U.S. resident, you stay a resident until you leave the United States or are no longer a lawful permanent resident of the United States. You may become a nonresident alien when you leave if you meet both of the following conditions.

• After leaving (or after your last day of lawful permanent residency if you

met the green card test, defined earlier) and for the remainder of the calendar year of your departure, you have a closer connection to a foreign country than to the United States.

• During the next calendar year, you aren’t a U.S. resident under either the

green card test or the substantial presence test, defined earlier.

See chapter 1 of Pub. 519 for more information.

What and Where To File for a Dual-Status Year If you were a U.S. resident on the last day of the tax year, file Form 1040 or 1040-SR. Enter “Dual-Status Return” across the top and attach a statement showing your income for the part of the year you were a nonresident. You can use Form 1040-NR as the statement; enter “Dual-Status Statement” across the top. Don’t sign the Form 1040-NR. If you aren’t enclosing a payment, mail your return and statement to:

Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA

If enclosing a payment, mail your return to:

Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA

If you were a nonresident on the last day of the tax year, file Form 1040-NR. Enter “Dual-Status Return” across the top and attach a statement showing your income for the part of the year you were a U.S. resident. You can use Form 1040 or 1040-SR as the statement; enter “Dual-Status Statement” across the top. Don’t sign the Form 1040 or 1040-SR. If you aren’t enclosing a payment, mail your return and statement to:

Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA

If enclosing a payment, mail your return to:

• You file a joint return for the year of the election using Form 1040 or 1040-SR.

To make this one-time election, you must attach the statement described in Nonresident Spouse Treated as a

Instructions for Form 1040-NR (2025) 13

Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA

Statements. Any statement you file with your return must show your name, address, and identifying number (defined in Identifying Number, later).

Former U.S. long-term residents are required to file Form 8854, Initial and Annual Expatriation Statement, with their dual-status return for the last year of U.S. residency. To determine if you’re a former U.S. long-term resident, see Expatriation Tax in chapter 4 of Pub. 519.

Income Subject to Tax for Dual-Status Year As a dual-status taxpayer not filing a joint return, you’re taxed on income from all sources for the part of the year you were a resident alien. Generally, you’re taxed on income only from U.S. sources for the part of the year you were a nonresident alien. However, all income effectively connected with the conduct of a trade or business in the United States is taxable.

Income you received as a dual-status taxpayer from sources outside the United States while a resident alien is taxable even if you became a nonresident alien after receiving it and before the close of the tax year. Conversely, income you received from sources outside the United States while a nonresident alien isn’t taxable in most cases even if you became a resident alien after receiving it and before the close of the tax year. Income from U.S. sources is generally taxable whether you received it while a nonresident alien or a resident alien (unless specifically exempt under the Internal Revenue Code or a tax treaty provision).

Restrictions for Dual-Status Taxpayers

Standard deduction. You can’t take the standard deduction even for the part of the year you were a resident alien.

Head of household. You can’t use the Head of household Tax Table column or Section D of the Tax Computation Worksheet in the Instructions for Form 1040.

Joint return. You can’t file a joint return unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien , earlier) instead of a dual-status taxpayer.

Tax rates. If you were married and a nonresident of the United States for all or part of the tax year and you don’t make the election, discussed earlier, to be taxed as a resident alien, you must use the Married filing separately column in the Tax Table or Section C of the Tax Computation Worksheet in the Instructions for Form 1040 to figure your tax on income effectively connected with a U.S. trade or business. If you were married, you can’t use the Single Tax Table column or Section A of the Tax Computation Worksheet in the Instructions for Form 1040. But see Married Filing Separately , later, for an exception.

Tax credits. You can’t take the earned income credit, the credit for the elderly or disabled, or any education credit unless you elect to be taxed as a resident alien (see Election To Be Taxed as a Resident Alien , earlier) instead of a dual-status taxpayer.

See chapter 6 of Pub. 519 for information on other credits.

How To Figure Tax for a Dual-Status Year When you figure your U.S. tax for a dual-status year, you’re subject to different rules for the part of the year you were a resident and the part of the year you were a nonresident.

All income for the period of residence and all income that is effectively connected with a trade or business in the United States for the period of nonresidence, after allowable deductions, is combined and taxed at the same rates that apply to U.S. citizens and residents. For the period of residence, allowable deductions include all deductions on Schedule A (Form 1040), including medical expenses, real property taxes, and certain interest.

Note: Schedule A (Form 1040) isn’t the same as Schedule A (Form 1040-NR). See the Instructions for Schedule A (Form 1040). Those instructions are not the same as the Instructions for Schedule A (Form 1040-NR) , which appear later in these instructions.

Income that isn’t effectively connected with a trade or business in the United States for the period of nonresidence is generally subject to the flat 30% rate or lower treaty rate. No deductions are allowed against this income.

If you were a resident alien on the last day of the tax year and you’re filing Form 1040 or 1040-SR, include the tax on the noneffectively connected income on Schedule 2 (Form 1040), line 17o.

If you’re filing Form 1040-NR, enter the tax from the Tax Table, Tax Computation Worksheet, Form 8615, Schedule D Tax Worksheet, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule J (Form 1040) on Form 1040-NR, line 16; and the tax on the noneffectively connected income on Form 1040-NR, line 23a. Include any net investment income tax from Form 8960 for the part of the year you were a U.S. resident on Schedule 2 (Form 1040), line 12. See Form 8960 and its instructions for more details.

Credit for taxes paid. You’re allowed a credit against your U.S. income tax liability for certain taxes you paid, or are considered to have paid, or that were withheld from your income. These include the following.

1. Tax withheld from wages earned in the United States and taxes withheld at the source from various items of income from U.S. sources other than wages. This includes U.S. tax withheld on dispositions of U.S. real property interests.

• When filing Form 1040 or 1040-SR, show the total tax withheld on Form 1040 or 1040-SR, line 25d. Enter amounts from the attached statement (Form 1040-NR, lines 25d through 25g) in the space to the right of line 25d on Form 1040 or 1040-SR, and identify and include them in the amount on line 25d on Form 1040 or 1040-SR.

• When filing Form 1040-NR, show the total tax withheld on Form 1040-NR, lines 25d through 25g. Enter the amount from the attached statement (Form 1040 or 1040-SR, line 25d) in the space to the right of line 25d on Form 1040-NR, and identify and include it in the amount on line 25d on Form 1040-NR.

2. Estimated tax paid with Form 1040-ES or Form 1040-ES (NR).

14 Instructions for Form 1040-NR (2025)

Income You Can Elect To Treat as Effectively Connected With a U.S. Trade or Business You can elect to treat some items of income as effectively connected with a U.S. trade or business. The election applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. This includes:

• Gains from the sale or exchange of such property or an interest in such property, but see the TIP below;

7. Whether the election is under section 871(d) or a tax treaty.

8. Details of any previous elections and revocations of the real property election.

Note: Once made, the section 871 election will remain in effect until revoked with the consent of the Commissioner. A new section 871 election may not be made until after

3. Tax paid with Form 1040-C at the time of departure from the United States. When filing Form 1040 or 1040-SR, include the tax paid with Form 1040-C with the total payments on line 33 on Form 1040 or 1040-SR. Identify the payment in the area to the left of the entry.

How To Report Income on Form 1040-NR

Community Income If either you or your spouse (or both you and your spouse) was a nonresident alien at any time during the tax year and you had community income during the year, treat the community income according to the applicable community property laws except as follows.

• Gains on the disposal of timber, coal, or iron ore with a retained economic interest;

• Earned income of a spouse, other than trade or business income or partnership distributive share income. The spouse whose services produced the income must report it on that spouse’s separate return.

• Trade or business income, other than partnership distributive share income. Treat this income as received by the spouse carrying on the trade or business and report it on that spouse’s return.

• Partnership distributive share income (or loss). Treat this income (or loss) as received by the spouse who is the partner and report it on that spouse’s return.

• Rents from real estate; or

• Rents and royalties from mines, oil or gas wells, or other natural resources.

• Income derived from the separate property of one spouse that isn’t earned income, trade or business income, or partnership distributive share income. The spouse with the separate property must report this income on that spouse’s separate return.

Use Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, to figure the portion of the income allocated to you. Attach your completed Form 8958 to your tax return. See Pub. 555, Community Property, for more details.

Kinds of Income You must divide your income for the tax year into the following three categories.

1. Income effectively connected with a U.S. trade or business. This income is taxed at the same rates that apply to U.S. citizens and residents.

Report this income on page 1 of Form 1040-NR. Pub. 519 describes this income in greater detail.

2. U.S. income not effectively connected with a U.S. trade or business. This income is taxed at 30% unless a treaty between your country of residence (as defined under the treaty) and the United States has set a lower rate that applies to you. Report this income on Schedule NEC (Form 1040-NR). Pub. 519 describes this income in greater detail.

Note: Use line 23c on page 2 of Form 1040-NR to report the 4% tax on U.S. source gross transportation income.

3. Income exempt from U.S. tax. If the income is exempt from tax by treaty, complete item L of Schedule OI (Form 1040-NR) and line 1k on page 1 of Form 1040-NR.

Digital assets. See Digital Assets, later.

Income from a sharing (or gig) economy activity. If you use one of the many online platforms available to provide goods and services, you may be involved in what is known as the sharing (or gig) economy. If you receive income from a sharing (or gig) economy activity, it’s generally taxable even if you don’t receive a Form 1099-NEC, Nonemployee Compensation; Form 1099-MISC, Miscellaneous Information; Form W-2, Wage and Tax Statement; or some other income statement. To learn more about this income, go to IRS.gov/Gig .

Dispositions of U.S. Real Property Interests Gain or loss on the disposition of a U.S. real property interest (see Pub. 519 for definition) is taxed as if the gain or loss were effectively connected with the conduct of a U.S. trade or business.

Report gains and losses on the disposition of U.S. real property interests on Schedule D (Form 1040) and Form 1040-NR, line 7a. Also, net gains may be subject to the alternative minimum tax. See Line 2 under Instructions for Schedule 2, later. See Real Property Gain or Loss in chapter 4 of Pub. 519 for more information.

You don’t need to make an

TIP election to treat your gain from

the disposition of a U.S. real property interest as effectively connected income. Dispositions of U.S. real property interests are automatically treated as effectively connected income. See Dispositions of U.S. Real Property Interests , earlier.

To make the election, attach a statement to your return for the year of the election. Include the following items in your statement.

1. That you’re making the election.

2. A complete list of all of your real property, or any interest in real property, located in the United States (including location). Give the legal identification of U.S. timber, coal, or iron ore in which you have an interest.

3. The extent of your ownership in the real property.

4. A description of any substantial improvements to the property.

5. Your income from the property.

6. The dates you owned the property.

Instructions for Form 1040-NR (2025) 15

Identifying Number

Social Security Number (SSN) See Social Security Number (SSN) in the Instructions for Form 1040 for information on SSNs.

Exception. When you bring your Form SS-5 to your local SSA office:

• If you’re an F-1 or M-1 student, you must also show your Form I-20; or

• If you’re a J-1 or J-2 exchange visitor, you must also show your Form DS-2019.

IRS Individual Taxpayer Identification Numbers (ITINs) See IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens in the Instructions for Form 1040 for details on ITINs.

Employer Identification Number (EIN) If you’re filing Form 1040-NR for an estate or trust, enter the EIN of the estate or trust. If the estate or trust doesn’t have an EIN, you must apply for one. For details on how to get an EIN, see Form SS-4 and its instructions, which are available at IRS.gov. Enter “SS-4” in the search box. For more details, see IRS.gov/ Businesses/EIN .

Filing Status The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanations.

Remember to provide your

TIP country of residency, or state

that you’re a U.S. national, on Schedule OI (Form 1040-NR), item A or B, as applicable. Certain tax benefits, such as the child tax credit and the credit for other dependents, are only available to residents of Canada and Mexico and to U.S. nationals, and, to a limited extent, to residents of South Korea and India.

U.S. national. A U.S. national is a citizen of the United States, or a person who, though not a citizen of the United States, owes permanent allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.

the fifth year in which the revocation occurs.

Foreign Income Taxed by the United States You may be required to report some income from foreign sources on your U.S. return if the income is effectively connected with a U.S. trade or business. For this foreign income to be treated as effectively connected with a U.S. trade or business, you must have an office or other fixed place of business in the United States to which the income can be attributed. For more information, including a list of the types of foreign source income that must be treated as effectively connected with a U.S. trade or business, see chapter 4 of Pub. 519.

Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents (Expatriates) The expatriation tax provisions apply to certain U.S. citizens who have lost their citizenship and long-term residents who have ended their residency. You’re a former U.S. long-term resident if you were a lawful permanent resident of the United States (green card holder) in at least 8 of the last 15 tax years ending with the year your residency ends.

For more information on the expatriation tax provisions, see Expatriation Tax in chapter 4 of Pub. 519; the Instructions for Form 8854; and Notice 2009-85 (for expatriation after June 16, 2008), 2009-45 I.R.B. 598, available at IRS.gov/irb/ 2009-45_IRB#NOT-2009-85 .

Line Instructions for Form 1040-NR

for those schedules following the line instructions for Form 1040-NR later.

Name and Address

Individuals Enter your name, street address, city or town, and country on the appropriate lines. Include an apartment number after the street address, if applicable.

Estates and Trusts Enter the exact name of the estate or trust from the Form SS-4, Application for Employee Identification Number, you used to apply for the EIN. You must include different information for estates and trusts that are engaged in a trade or business in the United States.

Not engaged in a trade or busi- ness. Attach a statement to Form 1040-NR with your name, title, address, and the names and addresses of any U.S. grantors and beneficiaries.

Engaged in a trade or business in the United States. Attach a statement to Form 1040-NR with your name, title, address, and the names and addresses of all beneficiaries.

Name Change See Name Change in the Instructions for Form 1040 if your name has changed.

Address Change See Address Change in the Instructions for Form 1040 if your address has changed.

P.O. Box See P.O. Box in the Instructions for Form 1040 for information on P.O. boxes.

Foreign Address See Foreign Address in the Instructions for Form 1040 if you have a foreign address.

Death of a Taxpayer See Death of a Taxpayer under General Information in the Instructions for Form 1040 if you’re filing a return for a deceased taxpayer.

For 2025, there are two

! important features of these CAUTION line instructions.

• You need the 2025 Instructions for Form 1040. Throughout these line instructions, you will be referred to those instructions for guidance. Exceptions are listed where applicable.

! CAUTION

• Some of the lines on Schedule 1 (Form 1040), Schedule 2 (Form 1040), and Schedule 3 (Form 1040) may have changed. See those schedules. See also the instructions

16 Instructions for Form 1040-NR (2025)

Single See Single in the Instructions for Form 1040 for details on the Single filing status.

Married Filing Separately Your filing status is Married filing separately if you’re married, even if you aren’t separated.

Exception. Married persons who live apart: Some married nonresident aliens who have a child and who don’t live with their spouse can file as single. If you meet all five of the following tests and you’re a married resident of Canada or Mexico, you’re a married U.S. national, you’re a married resident of South Korea, or you’re a married student or business apprentice eligible for the benefits of Article 21(2) of the United States– India Income Tax Treaty, check the box for the “Single filing status” at the top of page 1 of Form 1040-NR. On Schedule OI, enter your country of residency (item B) or, if applicable, that you’re a U.S. national (item A).

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Qualifying Surviving Spouse See Qualifying Surviving Spouse in the Instructions for Form 1040 for details on the Qualifying surviving spouse filing status.

Dependents See Dependents, Qualifying Child for Child Tax Credit, and Credit for Other Dependents under Who Qualifies as Your Dependent in the Instructions for Form 1040 for details on dependents.

Exception. Only U.S. nationals and residents of Canada and Mexico can claim a dependent on the same terms as U.S. citizens. Residents of South Korea and students or business apprentices from India who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may claim dependents on the more limited terms described in chapter 5 of Pub. 519. No other person filing a Form 1040-NR can claim a qualifying dependent.

Rounding Off to Whole Dollars See Rounding Off to Whole Dollars in the Instructions for Form 1040.

Income Effectively Connected With U.S. Trade or Business The instructions for this section assume you’ve decided that the income involved is effectively connected with a U.S. trade or business in which you were engaged. The tax status of income also depends on its source. Under some circumstances, items of income from foreign sources are treated as effectively connected with a U.S. trade or business. Other items are reportable as effectively connected or not effectively connected with a U.S. trade or business, depending on how you elect to treat them. See chapter 4 of Pub. 519.

Line 1a

Total Amount From Form(s) W-2, Box 1

See Line 1a—Total Amount From Form(s) W-2, Box 1, in the Instructions for Form 1040 for the types of income includible on line 1a of Form 1040-NR.

Exception. Enter on line 1a of Form 1040-NR only the wages, salaries, tips, and other compensation reported in box 1 of Form(s) W-2 effectively

1. You lived apart from your spouse for the last 6 months of 2025. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.

2. You file a separate return from your spouse.

3. You paid over half the cost of keeping up your home for 2025.

4. Your home was the main home of your child, stepchild, or foster child for more than half of 2025. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time the child lived in the home. If the child was born or died in 2025, you can still file as single as long as the home was that child’s main home for more than half of the part of the year the child was alive in

6. You could have claimed the child as a dependent or could claim the child except that the child’s other parent claims the child as a dependent under the rules for children of divorced or separated parents. See Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

Exception. You can’t check the “Qualifying surviving spouse” box for 2025, unless you also satisfy the two criteria below.

1. For 2025, you were a resident of Canada, Mexico, or South Korea, or were a U.S. national; or you were a student or business apprentice from India eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty.

2. You were a resident alien or U.S. citizen the year your spouse died. This refers to your actual status, not the election that some nonresident aliens can make to be taxed as U.S. residents.

Estate Your filing status is “Estate” if you are a personal representative filing a tax return on behalf of a deceased individual who would have had to file a Form 1040-NR. For more information, see Pub. 559, Survivors, Executors, and Administrators.

Trust Your filing status is “Trust” if you’re filing a tax return on behalf of a foreign trust that must pay U.S. tax on certain U.S.-sourced income or income effectively connected to a U.S. trade or business. For more information, see Pub. 519, U.S. Tax Guide for Aliens.

Digital Assets See Digital Assets in the Instructions for Form 1040 for details on digital assets.

Note: If you disposed of any digital assets by gift, also see U.S. federal estate and gift tax in the Reminders of Pub. 519.

Instructions for Form 1040-NR (2025) 17

compensation (other than certain fringe benefits).

Fringe Benefits

Certain fringe benefits (such as housing and educational expenses) are sourced on a geographic basis. The source of the fringe benefit compensation is generally your principal place of work. The amount of the fringe benefit compensation must be reasonable and you must keep records that are adequate to support the fringe benefit compensation.

You may be able to use an

TIP alternative method to

determine the source of your compensation and/or fringe benefits if the alternative method more properly determines the source of the compensation.

connected with a U.S. trade or business . Only U.S. source income is included on line 1a as effectively connected wages. Don’t include any income on line 1a of Form 1040-NR that isn’t treated as effectively connected to a U.S. trade or business even if it is listed in Line 1a of the Instructions for Form 1040.

If you received scholarship or

TIP fellowship grants that weren’t

reported to you on Form W-2, you will now report these amounts on Schedule 1, line 8r. See the instructions for Schedule 1, line 8r, later.

Amounts Exempt Under a Treaty

Wages, salaries, tips, and other compensation that you claim are exempt from U.S. tax under an income tax treaty should not be reported on line 1a. Instead, include these amounts on line 1k and complete item L of Schedule OI (Form 1040-NR). Generally, if you submitted a properly completed Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, to claim an exemption from withholding based on a treaty, your employer wouldn’t have withheld tax on the exempt amount and would’ve reported the exempt amount on a Form 1042-S and not in box 1 of Form W-2. However, if you didn’t submit a Form 8233 to your employer or if you submitted a Form 8233 to your employer but your employer withheld tax on the exempt amount because it couldn’t readily determine your eligibility for the exemption, you can claim the exemption on Form 1040-NR by reducing your line 1a wages by the exempt amount. You will need to complete item L on Schedule OI (Form 1040-NR) and attach a statement to your return containing all information that would have otherwise been required on a Form 8233 to explain your eligibility for the exemption. See the examples next.

Example 1. Jean is a citizen of France who came to the United States on an F-1 visa in 2024 for the primary purpose of studying at an accredited university. In 2025, Jean completed a paid summer internship with a U.S.

company. Jean earned $8,000 from this internship. Under Article 21 (Students and Trainees) of the income tax treaty with France, Jean can exempt up to $5,000 of personal services income from U.S. tax. Jean submitted a valid Form 8233 to Jean’s employer to claim an exemption from withholding for the portion of Jean’s wages that is exempt under the treaty. Jean received a Form 1042-S from Jean’s employer showing the $5,000 exempt amount and a Form W-2 showing $3,000 of wages in box 1. On Jean’s 2025 Form 1040-NR, Jean should report $3,000 on line 1a, include $5,000 on line 1k, and complete item L on Schedule OI (Form 1040-NR). Jean should attach both the Form W-2 and the Form 1042-S to Jean’s return.

Example 2. The facts are the same as above except that Jean didn’t realize Jean was eligible for a $5,000 exemption when Jean began work and didn’t submit a Form 8233 to Jean’s employer claiming the exemption amount. All of Jean's wages from the internship were withheld upon and reported in box 1 on Jean’s Form W-2. On Jean’s Form 1040-NR, Jean should report $3,000 on line 1a, include $5,000 on line 1k, and complete item L on Schedule OI (Form 1040-NR). Jean should attach the Form W-2 to Jean’s Form 1040-NR. Jean should also attach a statement to Jean’s Form 1040-NR containing all information that would have otherwise been required on a Form 8233 to justify the exemption claimed.

Services Performed Partly Within and Partly Outside the United States

If you performed services as an employee both inside and outside the United States, you must allocate your compensation between U.S. and non-U.S. sources.

Compensation (other than certain fringe benefits) is generally sourced on a time basis. To figure your U.S. source income, divide the number of days you performed labor or personal services within the United States by the total number of days you performed labor or personal services within and outside the United States. Multiply the result by your total

For 2025, if your total compensation (including fringe benefits) is $250,000 or more and you allocate your compensation using an alternative method, check the “Yes” boxes in item K of Schedule OI (Form 1040-NR). Also, attach to Form 1040-NR a statement that contains the following information.

1. The specific compensation or the specific fringe benefit for which an alternative method is used.

2. For each such item, the alternative method used to allocate the source of the compensation.

3. For each such item, a computation showing how the alternative allocation was computed.

4. A comparison of the dollar amount of the compensation sourced within and outside the United States under both the alternative method and the time or geographical method for determining the source.

You must keep documentation showing why the alternative method more properly determines the source of the compensation.

Missing or Incorrect Form W-2?

See Missing or Incorrect Form W-2? in the Instructions for Form 1040 if you’re missing a Form W-2 or have an incorrect Form W-2.

18 Instructions for Form 1040-NR (2025)

Line 1b—Household Employee Wages Not Reported on Form(s) W-2 See Line 1b in the Instructions for Form 1040 for details on household employee wages not reported on Form(s) W-2.

Line 1c—Tip Income Not Reported on Line 1a See Line 1c in the Instructions for Form 1040 for details on tip income not reported on line 1a.

Line 1d—Medicaid Waiver Payments Not Reported on Form(s) W-2, Box 1 See Line 1d in the Instructions for Form 1040 for details on certain Medicaid waiver payments.

Line 1e—Taxable Dependent Care Benefits From Form 2441, Line 26 See Line 1e, in the Instructions for Form 1040 for details on taxable dependent care benefits from Form 2441, line 26.

Line 1f—Employer-Provided Adoption Benefits From Form 8839, Line 31 See Line 1f, in the Instructions for Form 1040 for details on employer-provided adoption benefits from Form 8839, line 31.

Line 1g—Wages From Form 8919, Line 6 Enter the total of your wages from Form 8919, line 6.

Line 1h—Other Earned Income See Line 1h in the Instructions for Form 1040 for details on other earned income.

Line 1k—Treaty-Exempt Income Report on line 1k the total of all your income that is exempt from tax by an income tax treaty, including both effectively connected income and not effectively connected income. Do not include this exempt income on any other line of Form 1040-NR. You must also complete item L of Schedule OI (Form 1040-NR) to report income that is exempt from U.S. tax.

Attach any Form 1042-S you received for treaty-exempt income. If required, attach Form 8833. See Treaty-based return position disclosure , later.

Line 2a—Tax-Exempt Interest See Line 2a in the Instructions for Form 1040 for details on tax-exempt interest.

Exception 1. The interest won’t be includible on line 2a of Form 1040-NR unless it’s effectively connected with a trade or business. If the interest wasn’t effectively connected with a U.S. trade or business and was U.S. source, see Schedule NEC (Form 1040-NR), line 2a, 2b, or 2c, later.

Exception 2. Do not include interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest isn’t effectively connected with a U.S. trade or business. See Exception 2 under Line 2b—Taxable Interest, below.

Line 2b—Taxable Interest See Line 2b in the Instructions for Form 1040.

Exception 1. Report on line 2b only your taxable interest income from assets effectively connected with a U.S. trade or business.

Exception 2. If you received interest not effectively connected with a U.S. trade or business, report it on Schedule NEC (Form 1040-NR) unless it’s tax exempt under a treaty and the withholding agent didn’t withhold tax on the payment. If the interest is tax exempt under a treaty, include the tax-exempt amount on line 1k and complete item L of Schedule OI (Form 1040-NR). If the interest is tax exempt under a treaty but the withholding agent withheld tax, report the interest on Schedule NEC (Form 1040-NR), line 2. Use column d and show 0% for the appropriate rate of tax. You can download the complete text of most U.S. tax treaties at IRS.gov. Go to IRS.gov, enter tax treaties in the search box at the top of the page, and click on United States Income Tax Treaties - A to Z .

Technical explanations for many of those treaties are also available at that site.

Exception 3. Don’t include on line 2b interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance

companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest isn’t effectively connected with a U.S. trade or business.

Line 3a—Qualified Dividends See Line 3a in the Instructions for Form 1040 for details on qualified dividends.

Exception. Only report qualified dividends effectively connected with a trade or business on Form 1040-NR, line 3a. If the qualified dividends weren’t effectively connected with a U.S. trade or business and were U.S. source, report them on Schedule NEC (Form 1040-NR), line 1a, 1b, or 1c.

Line 3b—Ordinary Dividends See Line 3b in the Instructions for Form 1040 for details on ordinary dividends.

Exception. Only report ordinary dividends effectively connected with a trade or business on Form 1040-NR, line 3b. If the ordinary dividends weren’t effectively connected with a U.S. trade or business and are U.S. source, report them on Schedule NEC (Form 1040-NR), line 1a, 1b, or 1c.

Lines 4a, 4b, and 4c

Lines 4a and 4b—IRA Distributions See Lines 4a and 4b in the Instructions for Form 1040 for details on IRA distributions.

Line 4c See Line 4c in the Instructions for Form 1040 for details.

Line 5a, 5b, and 5c

Lines 5a and 5b—Pensions and Annuities See Lines 5a and 5b in the Instructions for Form 1040 for details on pensions and annuities.

Exception 1. Only report pensions and annuities effectively connected with a U.S. trade or business on Form 1040-NR, lines 5a and 5b. If the pensions and annuities weren’t effectively connected with a U.S. trade or business and were U.S. source, report them on Schedule NEC (Form 1040-NR), line 7.

Exception 2. In addition to entering pension and annuity amounts from box 1 of Form 1099-R, you may also

Instructions for Form 1040-NR (2025) 19

enter pension and annuity amounts from box 2 of Form 1042-S.

Exception 3. Attach Form 1042-S or 1099-R to Form 1040-NR if any federal income tax was withheld.

Effectively Connected Pension Distributions

If you performed services in the United States, your income is generally effectively connected with a U.S. trade or business. (See section 864 for details and exceptions.)

If you worked in the United States after December 31, 1986, the part of each pension distribution that is attributable to the services you performed after 1986 is income that is effectively connected with a U.S. trade or business.

Example. You worked in the United States from January 1, 1980, through December 31, 1989 (10 years). You now receive monthly pension payments from your former U.S. employer’s pension plan. 70% of each payment is attributable to services you performed during 1980 through 1986 (7 years) and 30% of each payment is attributable to services you performed during 1987 through 1989 (3 years). Include 30% of each pension payment in the total amount that you report on line 5a. Include 70% of each payment in the total amount that you report in the appropriate column on Schedule NEC (Form 1040-NR), line 7.

In most cases, the effectively connected pension distribution will be fully taxable in the United States, so you must include it on line 5b. However, in some situations, you can report a lower amount on line 5b. The most common situations are where:

Fully Taxable Pensions and Annuities

See Fully Taxable Pensions and Annuities under Lines 5a and 5b in the Instructions for Form 1040 for details.

Exception. On line 5b, include the total pension or annuity payments from box 2 of Form(s) 1042-S, if any, with the total of payments from box 1 of Form(s) 1099-R.

Partially Taxable Pensions and Annuities

See Partially Taxable Pensions and Annuities under Lines 5a and 5b in the Instructions for Form 1040 for details.

Exception 1. On line 5a, include the total pension or annuity payments from box 2 of Form(s) 1042-S, if any, with the total of payments from box 1 of Form(s) 1099-R. If your Form 1042-S or Form 1099-R does not show the taxable amount, you must figure the taxable amount and include that amount on line 5b. If your annuity is paid under a qualified plan and your annuity starting date was after July 1, 1986, see Simplified Method , later.

Exception 2. If your annuity is paid under a nonqualified plan or paid under a qualified plan and your annuity starting date was before July 2, 1986, you may be required to use the General Rule. If you’re required to use the General Rule, you can ask the IRS to figure the taxable part for a $1,000 fee. For more information about the General Rule, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can include that amount on line 5b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method. If you received Form 1042-S, you must figure the taxable part by using the General Rule or the Simplified Method.

Simplified Method

See Simplified Method under Lines 5a and 5b in the Instructions for Form 1040 for details on the Simplified Method.

Simplified Method Worksheet—Lines 5a and 5b

See the Simplified Method Worksheet—Lines 5a and 5b in the Instructions for Form 1040.

Exception 1. On each line on which a Form 1099-R (or a Form 1099-R, box 1) total is entered, also include the totals from your Forms 1042-S (or Forms 1042-S, box 2).

Exception 2. Enter the amount on the same line of Form 1040-NR as you are directed to enter it on Form 1040 or 1040-SR.

Lump-Sum Distributions

See Lump-Sum Distributions under Lines 5a and 5b in the Instructions for Form 1040 for details on lump-sum distributions.

Line 5c See Line 5c in the Instructions for Form 1040 for details.

Line 6—Reserved for Future Use Leave line 6 blank.

Line 7a—Capital Gain or (Loss) See Line 7a in the Instructions for Form 1040 for details on capital gain or loss.

Exception. Only report effectively connected capital gains or losses connected with a trade or business on Form 1040-NR, line 7a. If the capital gains or losses weren’t effectively connected with a U.S. trade or business and were U.S. source, report them on Schedule NEC (Form 1040-NR), line 16.

Line 7b See Line 7b in the Instructions for Form 1040 for details.

Line 12—Itemized Deductions or Standard Deduction Enter the total itemized deductions, if any, from line 8 of Schedule A (Form 1040-NR). See the instructions for Schedule A, line 8, later, for more details.

Standard deduction for certain res- idents of India. Students or business apprentices may be able to take the standard deduction on Form 1040-NR, line 12, instead of their itemized deductions if they are eligible

• All or a part of your pension payment is exempt from U.S. tax,

• A part of your pension payment is attributable to after-tax contributions to the pension plan, or

• The payment is rolled over to another retirement plan.

See chapter 2 of Pub. 519; Pub. 575, Pension and Annuity Income; or Pub. 939, General Rule for Pensions and Annuities, for more information.

20 Instructions for Form 1040-NR (2025)

the Instructions for Form 1040 for details on the worksheet.

Exception 1. When applying the discussion, including the Qualified Dividends and Capital Gain Tax Worksheet, to Form 1040-NR, you will use the same lines of Form 1040-NR that are used for Form 1040 or 1040-SR.

Exception 2. The Form 2555 and its Foreign Earned Income Tax Worksheet discussions, including those in the Qualified Dividends and Capital Gain Tax Worksheet, don’t apply to you. That form isn’t filed by persons filing Form 1040-NR.

Exception 3. Estates and trusts, when completing the Qualified Dividends and Capital Gain Tax Worksheet, must use Tax Rate Schedule W, later, instead of the Tax Table or the Tax Computation Worksheet in the Instructions for Form 1040.

Schedule J (Form 1040)

See Schedule J under Line 16—Tax in the Instructions for Form 1040.

Foreign Earned Income Tax Worksheet—Line 16 Don’t use the Foreign Earned Income Tax Worksheet—Line 16 section under Line 16 in the Instructions for Form 1040. That worksheet is for persons filing Form 2555. Form 2555 isn’t filed by persons filing Form 1040-NR.

Line 19—Child Tax Credit and Credit for Other Dependents See Line 19 in the Instructions for Form 1040 for details on the child tax credit and the credit for other dependents. Also, see the Instructions for Schedule 8812 (Form 1040).

Exception. To claim the child tax credit or the credit for other dependents on Form 1040-NR in full, you must be a U.S. national or a resident of Canada or Mexico. Residents of South Korea and India can claim the credits on Form 1040-NR to the extent described in chapter 5 of Pub. 519. No other persons filing Form 1040-NR can claim the child tax credit or the credit for other dependents.

for benefits under Article 21(2) of the United States–India Income Tax Treaty. They will enter, on Form 1040-NR, line 12, the standard deduction amount found for their filing status on Form 1040 or 1040-SR. See chapter 5 of Pub. 519 for details. Also, see Standard Deduction under Line 12e—Standard Deduction or Itemized Deductions in the Instructions for Form 1040. If they must use the Standard Deduction Worksheet for Dependents—Line 12e in the Instructions for Form 1040, they should enter the amount on the same line of Form 1040-NR as they are directed to enter it on Form 1040 or 1040-SR.

Lines 13a, 13b, and 13c

Line 13a—Qualified Business Income Deduction (Section 199A Deduction)

See Line 13a in the Instructions for Form 1040 for details on the qualified business income deduction.

Exception. You must have income effectively connected with a U.S. trade or business.

Line 13b—Deduction for Exemptions for Estates and Trusts Only

A trust or estate can claim an exemption only to the extent of its income that is effectively connected with a U.S. trade or business.

! CAUTION

You can’t claim an exemption deduction in 2025 if you’re an individual.

Estates. Enter $600 on line 13b.

Trusts. If you’re filing for a trust whose governing instrument requires it to distribute all of its income currently, enter $300 on line 13b.

If you’re filing for a qualified disability trust (defined in section 642(b)(2)(C)(ii)), enter $5,100 on line 13b.

If you’re filing for any other trust, enter $100 on line 13b.

Line 13c—Additional deductions from Schedule 1-A, line 38 If you are eligible to claim a deduction for no tax on tips, no tax on overtime, and/or the enhanced deduction for

seniors, enter on line 13c the amount, if any, from Schedule 1-A, line 38. See Schedule 1–A (Form 1040) and the Instructions for Schedule 1-A for more information.

Line 16—Tax See Line 16 in the Instructions for Form 1040 for details on taxes includible on this line, and for whether you must use the Tax Table or the Tax Computation Worksheet in those instructions to figure your tax.

Exception 1. If you’re filing for an estate or trust, use Tax Rate Schedule W, later, to figure the tax.

Exception 2. Do not include on line 16 any of the following that are listed in those instructions. They do not apply to persons filing Form 1040-NR.

• Tax due to making a section 962 election.

• Recapture of an education credit from Form 8863.

• Tax from Form 8621.

• Any amounts due to section 965.

Exception 3. Do not use the Foreign Earned Income Tax Worksheet. You aren’t eligible for the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555.

Exception 4. The IRS won’t figure the tax for you.

Form 8615

See Form 8615 under Line 16—Tax in the Instructions for Form 1040 for details on Form 8615.

Exception. The child must have more than $2,700 of unearned income that is effectively connected with a U.S. trade or business.

Note: The Form 8615 must be filed for a child even if the child is a nonresident alien.

Schedule D Tax Worksheet

See Schedule D Tax Worksheet under Line 16—Tax in the Instructions for Form 1040 for details on the worksheet.

Qualified Dividends and Capital Gain Tax Worksheet

See Qualified Dividends and Capital Gain Tax Worksheet under Line 16 in

Instructions for Form 1040-NR (2025) 21

Lines 23a Through 23d—Other Taxes

Line 23c—Transportation Tax

Nonresident alien individuals are subject to a 4% tax on U.S. source gross transportation income that isn’t effectively connected with a U.S. trade or business. However, the term “U.S. source gross transportation income” doesn’t include any such income that is taxable in a territory of the United States under the provisions of the Internal Revenue Code as applied to that territory.

of your return Form(s) 8805. A foreign trust or estate must also attach to the back of Form 1040-NR copies of the Form(s) 8805 it must furnish to its beneficiaries with the Schedule(s) T completed.

Refunds of taxes shown on

! Forms 8805, 8288-A, or CAUTION 1042-S may be delayed for up

to 6 months. See Refund Information , later.

Line 26—2025 Estimated Tax Payments See Line 26 in the Instructions for Form 1040 for details on 2025 estimated tax payments.

Exception. Substitute “ITIN or SSN” every place SSN is mentioned. For the discussion in this section, you can use an ITIN as well as an SSN.

Line 27—Reserved for Future Use Leave line 27 blank. Don’t follow the instructions in Line 27—Earned Income Credit (EIC) in the Instructions for Form 1040. The earned income credit (EIC) can’t be claimed by persons filing Form 1040-NR.

Line 28—Additional Child Tax Credit See Line 28 in the Instructions for Form 1040 for details on the additional child tax credit.

Exception. To claim the additional child tax credit in full, you must be a U.S. national or a resident of Canada or Mexico. Residents of South Korea and India can claim the credits to the extent described in Pub. 519. No other persons filing Form 1040-NR can claim the additional child tax credit even if they otherwise meet the criteria for taking those credits.

Line 29—Credit for Amount Paid With Form 1040-C Enter any amount you paid with Form 1040-C for 2025. Don’t follow the instructions in Line 29—American Opportunity Credit, in the Instructions for Form 1040. The American opportunity credit can’t be claimed by persons filing Form 1040-NR.

Line 30—Refundable Adoption Credit See Line 30–Refundable Adoption Credit in the Instructions for Form

For purposes of this tax, transportation income will be treated as not effectively connected with the conduct of a trade or business in the United States unless:

1. You had a fixed place of business in the United States involved in the earning of transportation income, and

2. At least 90% of your U.S. source gross transportation income was attributable to regularly scheduled transportation. Or, in the case of income from the leasing of a vessel or aircraft, it was attributable to a fixed place of business in the United States. See chapter 4 of Pub. 519 for rules, definitions, and exceptions.

You may be exempt from this tax because of a treaty or an exchange of notes between the United States and the country of which you’re a resident. If the country of which you’re a resident doesn’t impose tax on the shipping or aircraft income of U.S. persons, you may also be exempt from this tax. If you’re exempt from the tax by treaty or exchange of notes, complete Form 8833 and attach it to this return. Also, complete item L of Schedule OI (Form 1040-NR) and include the amount on line 1k of Form 1040-NR. If you’re exempt from the tax for any other reason, you must attach a statement to Form 1040-NR identifying your country of residence and the law and provisions under which you claim exemption from the tax.

If you owe this tax, you must attach a statement to your return that includes the information described in chapter 4 of Pub. 519.

Payments

Line 25—Federal Income Tax Withheld

Line 25a—Form(s) W-2

See Line 25a in the Instructions for Form 1040 for details.

Line 25b—Form(s) 1099

See Line 25b in the Instructions for Form 1040 for details.

Line 25c—Other Forms

See Line 25c in the Instructions for Form 1040 for details.

Exception. Don’t include tax withheld on Form 8805, Form 8288-A, and 1042-S on Form 1040-NR, line 25c. The taxes withheld on those forms are reported on Form 1040-NR, lines 25e, 25f, and 25g, respectively.

Line 25e—Form(s) 8805

Enter on line 25e any tax withheld by a partnership and shown on Form(s) 8805. Attach a copy of all Form(s) 8805 to the back of your return.

Line 25f—Form(s) 8288-A

Enter on line 25f any tax withheld under section 1445 (related to dispositions of U.S. real property interests) or under section 1446(f)(1) (related to dispositions of interests in partnerships engaged in the conduct of a trade or business in the United States) and shown on Form(s) 8288-A. Attach a copy of all Form(s) 8288-A to the front of your return.

Line 25g—Form(s) 1042-S

Enter on line 25g the total amount shown as federal income tax withheld under chapter 3 or 4 on your Form(s) 1042-S. The withholding credit should be shown in box 10 of your Form(s) 1042-S. Attach Form(s) 1042-S to the front of your return.

Be sure to attach to the front

TIP of your return a copy of all

Form(s) W-2, 1042-S, SSA-1042S, RRB-1042S, and 8288-A. Attach to the front of your return Form(s) 1099-R if tax was withheld. Be sure to attach to the back

22 Instructions for Form 1040-NR (2025)

1040 for details on refundable adoption credit.

Refund

Line 34—Amount Overpaid See Line 34 in the Instructions for Form 1040 for details on the amount overpaid.

Exception. The Injured Spouse discussion doesn’t apply to you. A person filing Form 1040-NR can’t file a joint return.

Lines 35a Through 35e—Amount Refunded to You See Lines 35a Through 35d in the Instructions for Form 1040 for details on what to report on lines 35a through 35d.

Exception 1. If you’re having your refund (or part of it) directly deposited to a traditional IRA or Roth IRA, you must establish the IRA at a U.S. bank or other financial institution in the United States before you request direct deposit.

Exception 2. If you request a refund of tax withheld on a Form 1042-S, Form 8805, or Form 8288-A, we may need additional time to process the refund. Allow up to 6 months for these refunds to be issued.

Line 35e

If you want your refund mailed outside the United States to an address not listed on page 1 of Form 1040-NR, enter that address on line 35e. See Foreign Address , earlier, for information on entering a foreign address.

Note: If the address on page 1 of Form 1040-NR isn’t in the United States, you can enter an address in the United States on line 35e. However, if the address on page 1 of Form 1040-NR is in the United States, the IRS can’t mail a refund to a different address in the United States.

Line 36—Applied to Your 2026 Estimated Tax See Line 36 in the Instructions for Form 1040 for details.

Amount You Owe See Amount You Owe in the Instructions for Form 1040 for details.

Line 37—Amount You Owe See Line 37 in the Instructions for Form 1040 for details on what to report on Form 1040-NR, line 37, and payment options.

Note: You will include any applicable estimated tax penalty you figured in the amount on line 37. See Line 38, later.

Exception 1. If you want to pay electronically but don’t have a U.S. bank account, go to IRS.gov/ Individuals/International-Taxpayers/ Foreign-Electronic-Payments for more information.

Exception 2. If you’re paying by check or money order, the check or money order must be drawn on a U.S. financial institution. Write “2025 Form 1040-NR” and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V.

Line 38—Estimated Tax Penalty See Line 38 in the Instructions for Form 1040 for details on the estimated tax penalty.

“Form 1040-NR” for “Form 1040 or 1040-SR”in this section, unless Exception 1 or Exception 2 applies.

Exception 1. You can have an agent in the United States prepare and sign your return if you couldn’t do so for one of the following reasons.

• You were ill or injured.

• You weren’t in the United States (including Puerto Rico) at any time during the 60 days before the return was due.

Exception. When computing the tax shown on your return for the current and prior year, use the same lines on Form 1040-NR as are referred to for Form 1040 or 1040-SR, except:

• Substitute “lines 25d through 25g” for “line 25d” throughout, and

• Ignore the reference to line 27 on the Form 1040.

Note: Line 29 on the Form 1040-NR is still applicable for your tax computation.

Figuring the penalty. See Figuring the Penalty under Line 38—Estimated Tax Penalty in the Instructions for Form 1040 for details on the estimated tax penalty.

Third Party Designee See Third Party Designee in the Instructions for Form 1040 for details on the third party designee.

Exception. The phone number you enter for the designee must be a U.S. phone number.

Sign Your Return See Sign Your Return in the Instructions for Form 1040 for details on signing your return. Substitute

• Other reasons approved by the IRS, which you explain in writing to:

Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA

Exception 2. The discussion of joint returns doesn’t apply to you. A person filing Form 1040-NR can’t file a joint return.

Identity Protection PIN See Identity Protection PIN in the Instructions for Form 1040 for details on Identity Protection Personal Identification Numbers (IP PINs).

Phone Number and Email Address See Phone Number and Email Address under Identity Protection PIN in the Instructions for Form 1040 for details on phone numbers and email addresses.

Paid Preparer Must Sign Your Return See Paid Preparer Must Sign Your Return in the Instructions for Form 1040 for details on paid preparers.

Assemble Your Return See Assemble Your Return in the Instructions for Form 1040 for details on assembling your return.

Exception. Attach a copy of Forms W-2, 1042-S, SSA-1042S, RRB-1042S, 2439, and 8288-A to the front of Form 1040-NR. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Forms W-2 and any Forms W-2c. Also, attach Form(s) 1099-R to the front of Form 1040-NR if tax was withheld. Attach Form 8805 to the back of your return. Enclose, but don’t attach, any payment.

Instructions for Form 1040-NR (2025) 23

Exception 1. If you must use the tax computation worksheets based on the line 16 instructions, use the Section A worksheet for Single, the Section B worksheet for Qualifying surviving spouse, or the Section C worksheet for Married filing separately, as applicable, and enter the amount on Form 1040-NR, line 16.

Exception 2. As noted earlier, if you’re filing for an estate or trust, you must use Tax Rate Schedule W, later, to figure your tax.

2025 Tax Table See the 2025 Tax Table in the Instructions for Form 1040 to determine your tax. For an example of how to locate your tax for the Form 1040-NR, see the 2025 Form 1040-NR Sample Table below.

Exception 1. Because you’re filing Form 1040-NR, you have only three filing statuses: Single, Married filing separately, or Qualifying surviving spouse. Don’t use the amounts in the column for Head of household. Use the amounts in the Married filing jointly column only if you’re a Qualifying surviving spouse.

2025 Form 1040-NR Sample Table

Exception 2. If you’re filing for an estate or trust, you must use Tax Rate Schedule W, later, to figure your tax.

Exception 3. Because you can’t file a joint return, use the 2025 Form 1040-NR Sample Table below instead of the one under the 2025 Tax Table in the Instructions for Form 1040.

2025 Tax Computation Worksheet—Line 16 See the 2025 Tax Computation Worksheet—Line 16 in the Instructions for Form 1040.

24 Instructions for Form 1040-NR (2025)

General Information

The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

How To Avoid Common Mistakes See How To Avoid Common Mistakes in the Instructions for Form 1040.

Exception 1. Be sure to enter your identifying number (SSN or ITIN) on page 1 of Form 1040-NR. Be sure to enter the SSN, ITIN, or ATIN of your dependents under Dependents on page 1 of Form 1040-NR.

Exception 2. Information about standard deductions only applies to students and business apprentices eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty.

Exception 3. You aren’t eligible to claim an earned income credit as a Form 1040-NR filer.

Exception 4. You can claim the premium tax credit for dependents only if you are a U.S. national; resident of Canada, Mexico, or South Korea; or a student or business apprentice eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. If you’re filing Form 1040-NR and considered married for federal tax purposes, you can’t claim the premium tax credit unless you meet the criteria of one of the exceptions under Married taxpayers in the Instructions for Form 8962.

Innocent Spouse Relief Innocent Spouse Relief in the Instructions for Form 1040 doesn’t apply to Form 1040-NR filers. Form 1040-NR filers can’t file a joint return.

Income Tax Withholding and Estimated Tax Payments for 2026 See Income Tax Withholding and Estimated Tax Payments for 2026 in the Instructions for Form 1040 for more details.

Secure Your Tax Records From Identity Theft See Secure Your Tax Records From Identity Theft in the Instructions for Form 1040 for more details.

How Do You Make a Gift To Reduce Debt Held By the Public? See How Do You Make a Gift To Reduce Debt Held By the Public? in the Instructions for Form 1040 for more details.

How Long Should Records Be Kept? See How Long Should Records Be Kept? in the Instructions for Form 1040 for more details.

How Do You Amend Your Tax Return? See Amended Return in the Instructions for Form 1040 for more details.

Note: Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. See IRS.gov/Filing/ AmendedReturn for more information.

Need a Copy of Your Tax Return Information? See Need a Copy of Your Tax Return Information? in the Instructions for Form 1040 for more details.

Exception. If you’re calling to get a free transcript and you’re outside the United States, call 267-941-1000. This number isn’t toll free.

For more information on

TIP withholding or estimated tax Death of a Taxpayer

payments, see chapter 8, See Death of a Taxpayer in the Paying Tax Through Withholding or Instructions for Form 1040 for more Estimated Tax , in Pub. 519. details.

Past Due Returns See Past Due Returns in the Instructions for Form 1040 for more details.

How To Get Tax Help If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

Tax reform. Tax reform legislation impacting federal taxes, credits, and deductions was enacted in P.L. 119-21, commonly known as the One Big Beautiful Bill Act on July 4, 2025. Go to IRS.gov/OBBB for more information and updates on how this legislation affects your taxes.

Preparing and filing your tax re- turn. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

• Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms.

Instructions for Form 1040-NR (2025) 25

However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

Getting answers to your tax questions. On IRS.gov, you can get up-to-date information

law.

• VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

• IRS.gov/Help : A variety of tools to help you get answers to some of the most common tax questions.

• IRS.gov/ITA : The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

• IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

• TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

• You may also be able to access tax information in your e-filing software.

• MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

• Required to sign the return, and

• Required to include their preparer tax identification number (PTIN).

• Primarily responsible for the overall substantive accuracy of your return,

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Business tax account. If you are a sole proprietor, a partnership, or an S corporation, you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/BusinessAccount for more information.

IRS social media. Go to IRS.gov/ SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English and ASL.

• Youtube.com/irsvideos .

• Youtube.com/irsvideosASL .

Over-the-Phone Interpreter (OPI) Service. The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole.

Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille-ready, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp .

Alternative media preference. Form 9000, Alternative Media Preference, or Form 9000 (SP) allows you to elect to receive certain types of written correspondence in the following formats.

• Standard Print.

• Large Print.

Using online tools to help prepare your return. Go to IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant ( IRS.gov/EITCAssistant )

determines if you’re eligible for the earned income credit (EIC).

• The Online EIN Application

( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.

• The Tax Withholding Estimator

( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• The Sales Tax Deduction Calculator

( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

Although the tax preparer

! always signs the return, you’re CAUTION ultimately responsible for

providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/ employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

26 Instructions for Form 1040-NR (2025)

• Braille.

• Audio (MP3).

• Plain Text File (TXT)

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/ DisasterRelief to review the available disaster tax relief.

Getting tax forms and publica- tions. Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/ OrderForms to place an order.

Mobile-friendly forms. You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You’ll have the option to submit your form(s) online or download a copy for mailing. You’ll need scans of your documents to support your submission. Go to IRS.gov/MobileFriendlyForms for more information.

Getting tax publications and in- structions in eBook format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple’s iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account .

Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount .

Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/ DirectDeposit for more information on where to find a bank or credit union that can open an account online.

• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds

! before mid-February for CAUTION returns that claimed the EIC or

the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Making a tax payment. The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

• IRS Direct Pay : Pay taxes from your bank account. It’s free and secure, and no sign-in is required. You can change or cancel within two days of scheduled payment.

• Debit Card, Credit Card, or Digital Wallet : Choose an approved payment

processor to pay online or by phone.

Ways to check on the status of your refund.

• Go to IRS.gov/Refunds .

• Download the official IRS2Go app to your mobile device to check your refund status.

Reporting and resolving your tax-related identity theft issues.

• Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

• Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Note: The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick and easy.

Access your online account (indi- vidual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account.

• Electronic Federal Tax Payment System :This is the best option for

businesses. Enrollment is required.

• View the amount you owe and a breakdown by tax year.

• Cash : You may be able to pay your taxes with cash at a participating retail store.

• See payment plan details or apply for a new payment plan.

• Make a payment or view 5 years of payment history and any pending or scheduled payments.

• Access your tax records, including key data from your most recent tax return, and transcripts.

• Check or Money Order : Mail your payment to the address listed on the notice or instructions.

• View digital copies of select notices from the IRS.

• The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft , the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

• Same-Day Wire : You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

• Approve or reject authorization requests from tax professionals.

Get a transcript of your return. With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most

• Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .

Instructions for Form 1040-NR (2025) 27

IRS system, process, or procedure just isn’t working as it should.

What if I can’t pay now? Go to IRS.gov/Payments for more information about your options.

• Apply for an online payment agreement ( IRS.gov/OPA ) to meet

your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

• Use the Offer in Compromise Pre- Qualifier to see if you can settle your

tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Filing an amended return. Go to IRS.gov/Form1040X for information and updates.

Checking the status of your amen- ded return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from

! the date you filed your CAUTION amended return for it to show

up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

IRS Document Upload Tool. You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/ DUT .

Schedule LEP. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TAC to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

——————————————

Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.

The Taxpayer Advocate Service (TAS) Is Here To Help You

What Is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.

How Can TAS Help Me?

TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free .

• TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an

• To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov . The

site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS.

• TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS . (Be sure not to include any personal identifiable information.)

How Do I Contact TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

• Go to www.TaxpayerAdvocate.IRS.gov/ Contact-Us ,

• Check your local directory, or

• Call TAS toll free at 877-777-4778.

What Are My Rights as a Taxpayer?

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/ Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.

Interest and Penalties See Interest and Penalties in the Instructions for Form 1040 for more details.

Refund Information See Refund Information in the Instructions for Form 1040 for more details.

Exception. The processing of refund requests of tax withheld and reported on a Form 1042-S, Form 8805, or Form 8288-A may require additional time. Allow up to 6 months for these refunds to be issued.

28 Instructions for Form 1040-NR (2025)

Line 4—Other Gains or (Losses)

See Line 4 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on other gains or losses.

Exception. The assets must have been used in a U.S. trade or business.

Line 5—Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, etc.

Form 1040-NR filers can’t be shareholders in S corporations. Even though the text for line 5 on Schedule 1 (Form 1040) mentions S corporations, the reference to S corporations doesn’t apply to Form 1040-NR filers.

Report income or loss from rental real estate, royalties, partnerships, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs) on Schedule 1 (Form 1040), line 5. Use Schedule E (Form 1040) to figure the amount to enter on Schedule 1 (Form 1040), line 5, and attach Schedule E (Form 1040) to your return. For more information, see the Instructions for Schedule E (Form 1040).

If you’re electing to treat

TIP income from real property

located in the United States as effectively connected with a U.S. trade or business, report the rental income or loss on Schedule 1 (Form 1040), line 5. See Income You Can Elect To Treat as Effectively Connected With a U.S. Trade or Business , earlier, for more details on how to make the election. If you haven’t made or don’t make the election, report the rental income on Schedule NEC (Form 1040-NR), line 6. See Income From Real Property in chapter 4 of Pub. 519 for more details.

Line 6—Farm Income or (Loss)

Report farm income and expenses on line 6. Use Schedule F (Form 1040) to figure the amount to enter on line 6 and attach Schedule F (Form 1040) to your return. For more information, see the Instructions for Schedule F (Form 1040). Also, see Pub. 225, Farmer’s Tax Guide, for a list of important dates that apply to farmers.

Instructions for Schedule 1 (Form 1040)—Additional Income and Adjustments to Income

General Instructions As noted in Form 1040-NR Helpful Hints , earlier, use Schedule 1 (Form 1040) to report income or adjustments to income that can’t be entered directly on Form 1040-NR.

Additional income is entered on Schedule 1, Part I. The amount on line 10 of Schedule 1 is entered on Form 1040-NR, line 8.

Adjustments to income are entered on Schedule 1, Part II. The amount on line 26 is entered on Form 1040-NR, line 10.

When completing a line on Schedule 1 (Form 1040), look to the instructions below for that line, which may direct you to the Schedule 1 instructions found in the Instructions for Form 1040 for guidance.

If, for tax year 2025, you

TIP received a Form(s) 1099-K

that shows payments that were included in error (for example, money for gifts or reimbursements) or for personal items that sold at a loss (for example, an old refrigerator), enter the amount that was included in error or for personal items sold at a loss in the entry space at the top of Schedule 1. See the Instructions for Schedule 1 in the Instructions for Form 1040.

See the specific line

! instructions below for any CAUTION Exceptions . For example,

see Line 1 below, which has three exceptions. Also, only use the guidance for the filing status you checked at the top of page 1 of Form 1040-NR. No other guidance under Instructions for Schedule 1 in the Instructions for Form 1040 will apply to you.

Additional Income

Line 1—Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

See Line 1 under Instructions for Schedule 1 in the Instructions for Form 1040 for details.

Exception 1. The state or local income tax must be of a U.S. state or local government.

Exception 2. Ignore the TIP. The only reason none of your refund would be taxable is if in the year you paid the state or local income tax, you didn’t claim these tax payments as an itemized deduction on Schedule A (Form 1040-NR). For example, you were a student or business apprentice eligible for the benefits of the United States–India Income Tax Treaty, Article 21(2), and you elected to use the standard deduction for the tax year the state or local income tax was paid.

Exception 3. Use Itemized Deduction Recoveries in Pub. 525 instead of the State and Local Income Tax Refund Worksheet in the Instructions for Form 1040.

Lines 2a and 2b—Alimony Received

Leave lines 2a and 2b of Schedule 1 (Form 1040) blank. Don’t follow the instructions in Lines 2a and 2b under Instructions for Schedule 1 in the Instructions for Form 1040. A person filing Form 1040-NR doesn’t report alimony on lines 2a and 2b. You will report certain alimony received on Schedule NEC (Form 1040-NR), line 12.

Line 3—Business Income or (Loss)

See Line 3 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on business income or loss.

Exception 1. Report only your effectively connected income and expenses from Schedule C (Form 1040).

Exception 2. Include any income you received as a dealer in stocks, securities, and commodities through your U.S. office or dependent agent. If you dealt in these items through an independent agent, such as a U.S. broker, custodian, or commissioned agent, your income may not be considered effectively connected with a U.S. business.

Instructions for Form 1040-NR (2025) 29

Line 7—Unemployment Compensation

See Line 7 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on unemployment compensation.

Lines 8a Through 8z—Other Income

See Lines 8a Through 8z under Instructions for Schedule 1 in the Instructions for Form 1040 for details on other income, but see Line 8a through Line 8z below for exceptions.

Line 8a—Net Operating Loss

See Line 8a under Instructions for Schedule 1 in the Instructions for Form 1040 for details on net operating losses.

Line 8b—Gambling

See Line 8b under Instructions for Schedule 1 in the Instructions for Form 1040 for details on gambling winnings.

Exception 1. Gambling winnings entered on line 8b must be from an effectively connected U.S. trade or business. If they aren’t from an effectively connected U.S. trade or business, but are U.S. sourced, enter the income on Schedule NEC (Form 1040-NR).

Exception 2. For details on gambling losses that are effectively connected to a U.S. trade or business, see the instructions for Schedule A (Form 1040-NR), line 7, later.

Line 8c—Cancellation of Debt

See Line 8c under Instructions for Schedule 1 in the Instructions for Form 1040 for details on cancellation of debt.

Exception. For Form 1040-NR filers, canceled debt in box 2 of Form 1042-S should be included on Schedule 1 (Form 1040), line 8c. For canceled debt that is U.S. source and effectively connected with a U.S. trade or business, see Pub. 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals).

Line 8d—Foreign Earned Income Exclusion From Form 2555

Leave Schedule 1 (Form 1040), line 8d, blank. The foreign earned income exclusion and housing exclusion from Form 2555 don’t apply to Form 1040-NR filers.

Line 8e—Income From Form 8853

See Line 8e under Instructions for Schedule 1 in the Instructions for Form 1040 for details on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.

Line 8f—Income From Form 8889

See Line 8f under Instructions for Schedule 1 in the Instructions for Form 1040 for details on Form 8889, Health Savings Accounts (HSAs).

Line 8g—Alaska Permanent Fund Dividends

Leave Schedule 1 (Form 1040), line 8g, blank. Alaska Permanent Fund dividends don’t apply to Form 1040-NR filers.

Line 8h—Jury Duty Pay

Leave Schedule 1 (Form 1040), line 8h, blank. Jury duty pay doesn’t apply to Form 1040-NR filers.

Line 8i—Prizes and Awards

See Line 8i under Instructions for Schedule 1 in the Instructions for Form 1040 for details on prizes and awards.

Exception. The prizes and awards must be from your trade or business.

Line 8j—Activity Not Engaged in for Profit Income

Leave Schedule 1 (Form 1040), line 8j, blank. Form 1040-NR filers don’t include income on this line because this income isn’t from a trade or business. Include this income on Schedule NEC (Form 1040-NR) on the applicable line.

Line 8k—Stock Options

See Line 8k under Instructions for Schedule 1 in the Instructions for

Form 1040 for details on stock options.

Line 8l—Income From the Rental of Personal Property if You Engaged in the Rental for Profit But Were Not in the Business of Renting Such Property

Leave line 8l blank. Include this income on Schedule NEC (Form 1040-NR), line 6.

Line 8m—Olympic and Paralympic Medals and USOC Prize Money

See Line 8m under Instructions for Schedule 1 in the Instructions for Form 1040 for details on Olympic and Paralympic medals and USOC prize money.

Exception. The medals and prize money must be from your U.S. trade or business.

Line 8n—Section 951(a) Inclusion

Leave Schedule 1 (Form 1040), line 8n, blank. The section 951(a) inclusion doesn’t apply to Form 1040-NR filers.

Line 8o—Section 951A(a) Inclusion

Leave Schedule 1 (Form 1040), line 8o, blank. The section 951A(a) inclusion doesn’t apply to Form 1040-NR filers.

Line 8p—Section 461(l) Excess Business Loss Adjustment

See Line 8p under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the section 461(l) excess business loss adjustment.

Line 8q—Taxable Distributions From an ABLE Account

See Line 8q under Instructions for Schedule 1 in the Instructions for Form 1040 for details on taxable distributions from an ABLE account.

Exception. See the instructions for Schedule NEC (Form 1040-NR), line 12, later.

30 Instructions for Form 1040-NR (2025)

Note: For this example, you won’t enter any amount on line 8r of Schedule 1 (Form 1040) because the entire scholarship income shown in box 2 of Form 1042-S is exempt from tax by the treaty.

Line 8s—Nontaxable Amount of Medicaid Waiver Payments Included on Form 1040, Line 1a or 1d

See Line 8s under Instructions for Schedule 1 in the Instructions for Form 1040 for details on Medicaid waiver payments.

Exception. Substitute “Form 1040-NR” for any reference to Forms 1040 or 1040-SR.

Note: You won’t have Medicaid waiver payments unless you’re a student or business apprentice eligible for the benefits in Article 21(2) of the United States–India Income Tax Treaty.

Line 8t—Pension or Annuity From a Nonqualified Deferred Compensation Plan or a Nongovernmental Section 457 Plan

See Line 8t under Instructions for Schedule 1 in the Instructions for Form 1040 for a pension or annuity from a nonqualified deferred compensation plan or nongovernmental section 457 plan.

Line 8u—Wages Earned While Incarcerated

See Line 8u under Instructions for Schedule 1 in the Instructions for Form 1040 for details on wages earned while incarcerated.

Line 8v—Digital Assets Not Reported Elsewhere

See Line 8v under Instructions for Schedule 1 in the Instructions for Form 1040 for details on digital assets.

Line 8z—Other Income

See Line 8z under Instructions for Schedule 1 in the Instructions for

Line 8r—Scholarship and Fellowship Grants Not Reported on Form W-2

Generally, enter the amount of scholarship and fellowship grants from U.S. sources and not reported on Form W-2, reduced by the total amount exempt by treaty. However, if you were a degree candidate at an eligible educational organization, generally include on line 8r only the amounts you used for expenses other than tuition, fees, and required, course-related expenses. For example, amounts used for room, board, and travel must be reported on line 8r.

Note: Attach any Form(s) 1042-S you receive from the educational organization to page 1 of the Form 1040-NR. Scholarship and fellowship grants are reported in box 2 of Form 1042-S.

Note: Generally, you can’t exclude from your gross income the part of any scholarship or fellowship grant that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. This applies even if all candidates for a degree must perform the services to receive the degree.

For more information about tax requirements for scholarships and fellowships, see Pub. 519 and chapter 1 of Pub. 970.

Note: Under some treaties, scholarship or fellowship grant income isn’t exempt from tax if the income is received in exchange for the performance of services, such as teaching, research, or other services. Also, many tax treaties don’t permit an exemption from tax on scholarship or fellowship grant income unless the income is from sources outside the United States. If you’re a resident of a treaty country, you must know the terms of the tax treaty between the United States and the treaty country to claim treaty benefits on Form 1040-NR. See the instructions for item L of Schedule OI, later, for details.

Example 1. You’re a citizen of a country that doesn’t have an income tax treaty in force with the United States. You’re a candidate for a degree at ABC University (located in

the United States) and considered temporarily present in the country. You’re receiving a full scholarship from ABC University, which is an eligible educational institution. You aren’t required to perform any services, such as teaching, research, or other services, to get the scholarship, and you have no other sources of income. The total amounts you received from ABC University during 2025 are as follows.

Tuition and fees $25,000 Required books, supplies, and equipment 1,000 Room and board 9,000

$35,000

The Form 1042-S you received from ABC University for 2025 shows $9,000 in box 2 and $1,260 (14% of $9,000) in box 10.

Note: Box 2 shows only $9,000 because withholding agents (such as ABC University) aren’t required to report section 117 qualified expenses (required tuition, fees, books, supplies, and equipment) on Form 1042-S. You would enter $9,000 on line 8r of Schedule 1 (Form 1040) only.

Example 2. The facts are the same as in Example 1 , except that you’re a citizen of a country that has an income tax treaty with the United States that includes a provision that exempts scholarship income, and you were a resident of that country for income tax purposes immediately before arriving in the United States to attend ABC University.

When completing your tax return, do the following.

• Provide all the required information in item L of Schedule OI (Form 1040-NR). Enter the $9,000 shown in box 2 of Form 1042-S into column (d) of the schedule.

• Enter $9,000 from box L1(e) of Schedule OI (Form 1040-NR) on line 1k of Form 1040-NR.

• Enter $1,260 on line 25g of Form 1040-NR to report the withholding shown in box 10 of Form 1042-S.

Instructions for Form 1040-NR (2025) 31

Form 1040 for details on other income.

Exception 1. If you sold a personal item at a gain, don’t report this amount on line 8z. For more information about reporting this gain, see Pub. 519, and the instructions for Schedule NEC (Form 1040-NR), line 12, later.

Exception 2. The bullet discussing “reimbursements or other amounts received for items deducted in an earlier year” only applies to items deducted on a Schedule A (Form 1040-NR). The items listed as examples in the bullet in the Instructions for Schedule 1 are only deductible on Schedule A (Form 1040).

Exception 3. Gifts or bequests you receive from a foreign person aren’t taxable regardless of the amount.

Adjustments to Income

Line 11—Educator Expenses

See Line 11 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on educator expenses.

Exception. The expenses must be related to your effectively connected income.

Line 12—Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

See Line 12 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on these business expenses.

Exception 1. The expenses must be related to your effectively connected income.

Exception 2. Don’t include performing-arts-related expenses as a write-in on line 8z of Schedule 1 (Form 1040).

Line 13—Health Savings Account (HSA) Deduction

See Line 13 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the HSA deduction.

Line 14—Moving Expenses for Members of the Armed Forces

See Line 14 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on these moving expenses.

Line 15—Deductible Part of Self-Employment Tax

See Line 15 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the deductible part of self-employment tax.

Line 16—Self-Employed SEP, SIMPLE, and Qualified Plans

See Line 16 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on self-employed SEP, SIMPLE, and qualified plans.

Line 17—Self-Employed Health Insurance Deduction

See Line 17 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the self-employed health insurance deduction.

Exception 1. The rules for a shareholder in an S corporation don’t apply to you. Nonresident aliens can’t be shareholders in an S corporation.

Exception 2. The discussion of the Schedule A medical expense deduction on line 3 of the Self-Employed Health Insurance Deduction Worksheet doesn’t apply to you. Your Schedule A (which is called Schedule A (Form 1040-NR)) doesn’t have a line for medical expense deductions.

Exception 3. Form 2555 discussions don’t apply to you. You aren’t eligible for the foreign earned income and foreign housing benefits on Form 2555.

Exception 4. You can claim the premium tax credit for dependents only if you’re a U.S. national; a resident of Canada, Mexico, or South Korea; or a student or a business apprentice eligible for the benefits of Article 21(2) of the United States– India Income Tax Treaty. If you’re filing Form 1040-NR and considered

married for federal tax purposes, you can’t claim the premium tax credit unless you also meet the criteria of one of the exceptions under Married taxpayers in the Instructions for Form 8962.

Line 18—Penalty on Early Withdrawal of Savings

See Line 18 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the penalty on early withdrawal of savings.

Lines 19a, 19b, and 19c—Alimony Paid

Leave lines 19a, 19b, and 19c blank on Schedule 1 (Form 1040). You aren’t eligible for an alimony deduction if you’re filing Form 1040-NR.

Line 20—IRA Deduction

See Line 20 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the IRA deduction.

Exception 1. When reading that section, including when completing the IRA Deduction Worksheet, follow only the guidance for the filing status you checked at the top of page 1 of Form 1040-NR.

Exception 2. Don’t use your spouse’s earned income, or your or your spouse’s alimony and separate maintenance payments, when determining whether you can take the IRA deduction.

Exception 3. Don’t apply Form 2555 discussions to your situation. You can’t file that form.

Exception 4. You must have taxable compensation effectively connected with a U.S. trade or business.

Line 21—Student Loan Interest Deduction

See Line 21 under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the student loan interest deduction.

Exception 1. When reading that section, including when completing the Student Loan Interest Deduction Worksheet in that section, follow only

32 Instructions for Form 1040-NR (2025)

and court costs for actions involving certain unlawful discrimination claims.

Exception. Don’t include on line 24h attorney fees and court costs for actions involving certain unlawful discrimination claims to the extent the gross income from such actions is not effectively connected.

Line 24i—Attorney Fees and Court Costs You Paid in Connection With an Award From the IRS for Information You Provided That Helped the IRS Detect Tax Law Violations

See Line 24i under Instructions for Schedule 1 in the Instructions for Form 1040 for details on attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations.

Line 24j—Housing Deduction From Form 2555

Leave Schedule 1 (Form 1040), line 24j, blank. The housing deduction from Form 2555 doesn’t apply to Form 1040-NR filers.

Line 24k—Excess Deductions of Section 67(e) Expenses From Schedule K-1 (Form 1041)

See Line 24k under Instructions for Schedule 1 in the Instructions for Form 1040 for details on excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041).

Line 24z—Other Adjustments

See Line 24z under Instructions for Schedule 1 in the Instructions for Form 1040 for details on other adjustments.

the guidance for the filing status you checked at the top of page 1 of Form 1040-NR.

Exception 2. If you checked the “Married filing separately” box at the top of page 1 of Form 1040-NR, you can’t take the student loan interest deduction.

Line 22—Reserved for Future Use

Leave line 22 blank.

Line 23—Archer MSA Deduction

See Form 8853.

Line 24—Other Adjustments

See Line 24a through Line 24z below for details and exceptions.

Line 24a—Jury Duty Pay

Leave Schedule 1 (Form 1040), line 24a, blank. Jury duty pay doesn’t apply to Form 1040-NR filers.

Line 24b—Deductible Expenses From the Rental of Personal Property Engaged in for Profit

Leave Schedule 1 (Form 1040), line 24b, blank unless the expenses arise from a U.S. trade or business. Form 1040-NR filers can’t deduct expenses from the rental of personal property engaged in for profit, but not as part of a U.S. trade or business.

Line 24c—Nontaxable Amount of the Value of Olympic and Paralympic Medals and USOC Prize Money Reported on Line 8m

See Line 24c under Instructions for Schedule 1 in the Instructions for Form 1040 for details on the nontaxable amount of the value of

Olympic and Paralympic medals and USOC prize money.

Line 24d—Reforestation Amortization and Expenses

See Line 24d under Instructions for Schedule 1 in the Instructions for Form 1040 for details on reforestation amortization and expenses.

Line 24e—Repayment of Supplemental Unemployment Benefits Under the Trade Act of 1974

See Line 24e under Instructions for Schedule 1 in the Instructions for Form 1040 for details on repayment of supplemental unemployment benefits under the Trade Act of 1974.

Line 24f—Contributions to Section 501(c)(18)(D) Pension Plans

See Line 24f under Instructions for Schedule 1 in the Instructions for Form 1040 for details on contributions to section 501(c)(18)(D) pension plans.

Line 24g—Contributions by Certain Chaplains to Section 403(b) Plans

See Line 24g under Instructions for Schedule 1 in the Instructions for Form 1040 for details on contributions by certain chaplains to section 403(b) plans.

Line 24h—Attorney Fees and Court Costs for Actions Involving Certain Unlawful Discrimination Claims

See Line 24h under Instructions for Schedule 1 in the Instructions for Form 1040 for details on attorney fees

Instructions for Form 1040-NR (2025) 33

Instructions for Schedule 1-A (Form 1040)—Additional Deductions

General Instructions As noted in Form 1040-NR Helpful Hints , earlier, use Schedule 1-A (Form 1040) to report additional deductions that can’t be entered directly on Form1040-NR.

These additional deductions include deductions for no tax on tips, no tax on overtime, and the enhanced deduction for seniors. The amount on line 38 of Schedule 1-A is entered on Form 1040-NR, line 13c.

When completing a line on Schedule 1-A (Form 1040), look to the instructions below for that line, which may direct you to the Schedule 1-A instructions found in the Instructions for Form 1040 for guidance.

See the specific line

! instructions below for CAUTION Exceptions , if any. Also, only

use the guidance for the filing status you checked at the top of page 1 of Form 1040-NR. No other guidance under Instructions for Schedule 1-A in the Instructions for Form 1040 will apply to you.

Specific Instructions