Part V — 2025 Inst 1040-NR (PDF)

Enhanced Deduction for Seniors

See Part V under Instructions for Schedule 1-A in the Instructions for Form 1040 for details on the enhanced deduction for seniors.

Instructions for Schedule 2 (Form 1040)—Additional Taxes

General Instructions As noted in Form 1040-NR Helpful Hints , earlier, use Schedule 2 (Form 1040) if you have additional taxes that can’t be entered directly on the Form 1040-NR.

Include the amount on Schedule 2, line 3, in the total on Form 1040-NR, line 17.

Enter the amount on Schedule 2, line 21, on Form 1040-NR, line 23b.

When completing a line on Schedule 2 (Form 1040), look to the instructions below for that line, which may direct you to the Schedule 2 instructions found in the Instructions for Form 1040 for guidance.

See the specific line

! instructions below for any CAUTION Exceptions . For example,

see Line 2 below, which has four 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 2 in the Instructions for Form 1040 will apply to you.

Specific Instructions

Line 1a—Excess Advance Premium Tax Credit Payment

See Line 1a under Instructions for Schedule 2 in the instructions for Form 1040 for details on the excess advance premium tax credit payment.

Exception. 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 meet the criteria of one of the exceptions under Married taxpayers in the Instructions for Form 8962.

Line 1b—Repayment of New Clean Vehicle Credit(s) From Schedule A (Form 8936), Part II

If applicable, see Line 1b under Instructions for Schedule 2 in the Instructions for Form 1040 for details.

Line 1c—Repayment of Previously Owned Clean Vehicle Credit(s) From Schedule A (Form 8936), Part IV

If applicable, see Line 1c under Instructions for Schedule 2 in the Instructions for Form 1040 for details.

Line 1d—Recapture of Net EPE

If applicable, see Line 1d under Instructions for Schedule 2 in the Instructions for Form 1040 for details.

Line 1e—Excessive Payments (EPs) on Gross EPE From Form 4255

If applicable, see Line 1e under Instructions for Schedule 2 in the Instructions for Form 1040 for details.

Line 1f—20% EP From Form 4255

If applicable, see Line 1f under Instructions for Schedule 2 in the Instructions for Form 1040 for details.

Line 1y—Other Additions to Tax

If applicable, see Line 1y under Instructions for Schedule 2 in the Instructions for Form 1040 for details.

34 Instructions for Form 1040-NR (2025)

Line 2—Alternative Minimum Tax (AMT)

See Line 2 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on the alternative minimum tax.

Exception 1. For estates and trusts only. If you’re filing for an estate or trust, do the following.

Use Schedule I (Form 1041) and its instructions to find out if you owe the alternative minimum tax. Don’t use the Instructions for Form 1040 to figure whether you owe the alternative minimum tax.
If you disposed of a U.S. real property interest at a gain, you must make a special computation to see if you owe this tax. For details, see Nonresident Aliens in the Instructions for Form 6251.

Exception 2. Only use the guidance for the filing status you checked at the top of page 1 of Form 1040-NR. No other guidance in Line 2, Alternative Minimum Tax, in the Instructions for Schedule 2 found in the Instructions for Form 1040 will apply to you.

Exception 3. The following in the list under Exception in Line 2 under Instructions for Schedule 2 in the Instructions for Form 1040 don’t apply to you.

The reference to income (or loss) from S corporations. Nonresident aliens can’t be shareholders in an S corporation.
Investment interest expense reported on Form 4952 can’t apply to you. Nonresident aliens don’t file Form

Net qualified disaster loss unless you’re a student or business apprentice eligible for benefits under Article 21(2) of the United States– India Income Tax Treaty and you reported a standard deduction on Schedule A (Form 1040-NR), line 7.

Exception 4. See Instructions for Form 6251 to see if you must file the form and then use Form 6251 to figure the amount, if any, of your AMT. Enter the amount from Form 6251, line 11, on line 2.

Line 4—Self-Employment Tax

Enter the amount of any taxes from Schedule SE (Form 1040). See the

Instructions for Schedule SE (Form 1040) for more information.

If you’re a self-employed nonresident alien, you must pay self-employment tax only if an international social security agreement (often called a totalization agreement) in effect determines that you’re covered under the U.S. social security system. See the Instructions for Schedule SE (Form 1040) for information about international social security agreements. Information about totalization agreements is available at IRS.gov. Enter “totalization agreement” in the search box there. You can also find information at SSA.gov/international under “International Agreements.”

If you aren’t required to pay

! self-employment tax but do so CAUTION anyway, you won’t be eligible

to receive social security benefits.

Line 5—Unreported Social Security and Medicare Tax From Form 4137

See Line 5 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on social security and Medicare tax on unreported tip income from Form 4137.

Line 6—Uncollected Social Security and Medicare Tax From Form 8919

See Line 6 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on uncollected social security and Medicare tax on wages from Form 8919.

Exception. Enter the amount from line 6 of Form 8919 on Form 1040-NR, line 1g, as Form 8919, line 6, indicates.

Line 8—Additional Tax on IRAs, Other Qualified Retirement Plans, etc.

See Line 8 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on additional tax on IRAs, other qualified retirement plans, etc.

Line 9—Household Employment Taxes

See Line 9 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on household employment taxes.

Line 10—Reserved for Future Use

Line 11—Additional Medicare Tax

See Line 11 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on the Additional Medicare Tax from Form 8959.

Line 12—Net Investment Income Tax

See Line 12 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on the net investment income tax from Form 8960.

Exception. You’re only liable for the net investment income tax if you’re a dual-status taxpayer (see Dual-Status Taxpayers , earlier). You may owe this tax for the part of the year you were a U.S. resident (see Form 8960 and its instructions).

Line 13—Uncollected Social Security and Medicare or RRTA Tax on Tips or Group-Term Life Insurance

See Line 13 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form W-2, box 12.

Line 14—Interest on Tax Due on Installment Income From the Sale of Certain Residential Lots and Timeshares

See Line 14 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on interest on tax due on installment income from the sale of certain residential lots and timeshares.

Instructions for Form 1040-NR (2025) 35

Line 15—Interest on the Deferred Tax on Gain From Certain Installment Sales With a Sales Price Over $150,000

See Line 15 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on interest on the deferred tax on gain from certain installment sales with a sales price over $150,000.

Line 16—Recapture of Low-Income Housing Credit

See Line 16 under Instructions for Schedule 2 in the Instructions for Form 1040 for details on recapture of low-income housing credit from Form 8611.

Lines 17a Through 17z—Other Additional Taxes

See Line 17a through Line 17z below for details and exceptions.

Line 17a—Recapture of Other Credits

See Line 17a under Instructions for Schedule 2 in the Instructions for Form 1040 for details on recapture of other credits.

Line 17b—Recapture of Federal Mortgage Subsidy

See Line 17b under Instructions for Schedule 2 in the Instructions for Form 1040 for details on recapture of federal mortgage subsidy.

Note: If you owe a recapture tax, you must attach your Form 8828 to the Form 1040-NR for the tax year in which you sold or disposed of your home.

Line 17c—Additional Tax on HSA Distributions

See Line 17c under Instructions for Schedule 2 in the Instructions for Form 1040 for details on additional tax on HSA distributions.

Line 17d—Additional Tax on an HSA

See Line 17d under Instructions for Schedule 2 in the Instructions for

Form 1040 for details on additional tax on an HSA because you didn’t remain an eligible individual.

Line 17e—Additional Tax on Archer MSA Distributions

See Line 17e under Instructions for Schedule 2 in the Instructions for Form 1040 for details on additional tax on Archer MSA distributions from Form 8853.

Line 17f—Additional Tax on Medicare Advantage MSA Distributions

See Line 17f under Instructions for Schedule 2 in the Instructions for Form 1040 for details on additional tax on Medicare Advantage MSA distributions from Form 8853.

Line 17g—Recapture of a Charitable Contribution Deduction Related to a Fractional Interest in Tangible Personal Property

See Line 17g under Instructions for Schedule 2 in the Instructions for Form 1040 for details on recapture of a charitable contribution deduction related to a fractional interest in tangible personal property.

Line 17h—Income You Received From a Nonqualified Deferred Compensation Plan That Fails to Meet the Requirements of Section 409A

See Line 17h under Instructions for Schedule 2 in the Instructions for Form 1040 for details on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A.

Line 17i—Compensation You Received From a Nonqualified Deferred Compensation Plan Described in Section 457A

See Line 17i under Instructions for Schedule 2 in the Instructions for Form 1040 for details on compensation you received from a nonqualified deferred compensation plan described in section 457A.

Line 17j—Section 72(m)(5) Excess Benefits Tax

See Line 17j under Instructions for Schedule 2 in the Instructions for Form 1040 for details on the section 72(m)(5) excess benefits tax.

Line 17k—Golden Parachute Payments

See Line 17k under Instructions for Schedule 2 in the Instructions for Form 1040 for details on golden parachute payments.

Line 17l—Tax on Accumulation Distribution of Trusts

See Line 17l under Instructions for Schedule 2 in the Instructions for Form 1040 for details on tax on accumulation distribution of trusts.

Line 17m—Excise Tax on Insider Stock Compensation From an Expatriated Corporation

See Line 17m under Instructions for Schedule 2 in the Instructions for Form 1040 for details on excise tax on insider stock compensation from an expatriated corporation.

Line 17n—Look-Back Interest Under Section 167(g) or 460(b) From Form 8697 or 8866

See Line 17n under Instructions for Schedule 2 in the Instructions for Form 1040 for details on look-back interest under section 167(g) or 460(b) from Form 8697 or 8866.

Line 17o—Tax on Noneffectively Connected Income for Any Part of the Year You Were a Nonresident Alien From Form 1040-NR

Leave Schedule 2, line 17o, blank, unless you’re a dual-status taxpayer. If you aren’t a dual-status taxpayer, enter the tax on your noneffectively connected income (that is, your income not effectively connected with a U.S. trade or business) on Form 1040-NR, line 23a. See Instructions for Schedule NEC (Form 1040-NR) , later.

36 Instructions for Form 1040-NR (2025)

Line 2—Credit for Child and Dependent Care Expenses

See Line 2 under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the credit for child and dependent care expenses.

Line 3—Education Credits

Leave Schedule 3 (Form 1040), line 3, blank. Persons filing Form 1040-NR cannot claim education credits.

Line 4—Retirement Savings Contributions Credit (Saver’s Credit)

See Line 4 under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the retirement savings contributions credit (saver’s credit).

Exception. Only use the guidance for the filing status you checked at the top of page 1 of Form 1040-NR. No other guidance in Line 4 under Instructions for Schedule 3 in the Instructions for Form 1040 will apply to you.

Line 5—Residential Energy Credits

See Line 5 under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the residential clean energy credit and the energy efficient home improvement credit.

Lines 6a Through 6z—Other Nonrefundable Credits

See Line 6a through Line 6z below for details and exceptions.

Line 6a—General Business Credit From Form 3800

See Line 6a under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the general business credit.

Line 6b—Credit for Prior-Year Minimum Tax From Form 8801

See Line 6b under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the credit for prior-year minimum tax from Form 8801.

Line 17p—Any Interest From Form 8621, Line 16f, Relating to Distributions From, and Dispositions of, Stock of a Section 1291 Fund

Leave Schedule 2, line 17p, blank. Persons filing Form 1040-NR don’t file Form 8621.

Line 17q—Any Interest From Form 8621, Line 24

Leave Schedule 2, line 17q, blank. Persons filing Form 1040-NR don’t file Form 8621.

Line 17z—Any Other Taxes

See Line 17z under Instructions for Schedule 2 in the Instructions for Form 1040 for details on other taxes.

Line 19—Recapture of Net EPE From Form 4255

If applicable, see Line 19 under Instructions for Schedule 2 in the Instructions for Form 1040 for details.

Line 20—Section 965 Net Tax Liability Installment From Form 965-A

Leave Schedule 2 (Form 1040), line 20, blank. Persons filing Form 1040-NR can’t have a section 965 net tax liability installment from Form 965-A.

Instructions for Schedule 3 (Form 1040)—Additional Credits and Payments

General Instructions As noted in Form 1040-NR Helpful Hints , earlier, use Schedule 3 (Form 1040) if you have nonrefundable credits, other than the child tax credit or the credit for other dependents, or other payments and refundable credits.

Include the amount on Schedule 3, line 8, in the amount entered on Form 1040-NR, line 20.

Enter the amount on Schedule 3, line 15, on Form 1040-NR, line 31.

When completing a line of Schedule 3 (Form 1040), look to the instructions below for that line, which

may direct you to the Schedule 3 instructions found in the Instructions for Form 1040 for guidance.

See the specific line

! instructions below for any CAUTION Exceptions . For example,

see Line 1 below, which has five 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 3 in the Instructions for Form 1040 will apply to you.

Specific Instructions

Line 1—Foreign Tax Credit

See Line 1 under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the foreign tax credit.

Exception 1. The TIP, requiring you to see the instructions for Forms 1040 and 1040-SR, line 16, doesn’t apply to you. You can’t make a section 962 election.

Exception 2. If you meet all five requirements in Line 1 under Instructions for Schedule 3 in the Instructions for Form 1040 and the income for which you’re taking the foreign tax credit is income taxed by the United States, enter on Schedule 3 (Form 1040), line 1, the smaller of (a) your total foreign taxes, or (b) the total of the amounts on Form 1040-NR, line 16, and Schedule 2 (Form 1040), line 1a. Otherwise, see Form 1116 to see whether you can take the credit. For details on foreign income taxed by the United States, see Foreign Income Taxed by the United States , earlier.

Exception 3. If an estate or trust is electing the foreign tax credit, the estate or trust must complete Form 1116. Exception 2 above is only for individual taxpayers.

Exception 4. Only use the guidance for the filing status you checked at the top of page 1 of Form 1040-NR. No other guidance in Line 1 under Instructions for Schedule 3 in the Instructions for Form 1040 will apply to you.

Exception 5. The discussion of Form 4563 and Puerto Rico sourced income doesn’t apply to you.

Instructions for Form 1040-NR (2025) 37

Line 6c—Adoption Credit From Form 8839

See Line 6c under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the adoption credit from Form 8839.

Line 6d—Credit for the Elderly or Disabled From Schedule R (Form 1040)

Leave Schedule 3 (Form 1040), line 6d, blank. The credit for the elderly or disabled from Schedule R does not apply to Form 1040-NR filers.

Line 6f—Clean Vehicle Credit From Form 8936

See Line 6f under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the clean vehicle credit from Form 8936.

Line 6g—Mortgage Interest Credit From Form 8396

See Line 6g under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the mortgage interest credit from Form 8396.

Line 6h—District of Columbia First-Time Homebuyer Credit From Form 8859

See Line 6h under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the District of Columbia first-time homebuyer credit from Form 8859.

Line 6i—Qualified Electric Vehicle Credit From Form 8834

See Line 6i under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the qualified electric vehicle credit from Form 8834.

Line 6j—Alternative Fuel Vehicle Refueling Property Credit From Form 8911

See Line 6j under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the alternative fuel vehicle refueling property credit from Form 8911.

Line 6k—Credit to Holders of Tax Credit Bonds From Form 8912

See Line 6k under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the credit to holders of tax credit bonds from Form 8912.

Line 6l—Amount on Form 8978, Line 14

See Line 6l under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the amount from Form 8978.

Exception. If you use the Negative Form 8978 Adjustment Worksheet—Schedule 3 (Line 6l), you will use the same line of Form 1040-NR that is used for Form 1040 or 1040-SR.

Line 6m—Credit for Previously Owned Clean Vehicles From Form 8936

See Line 6m under Instructions for Schedule 3 in the Instructions for Form 1040 for details.

Line 6z—Other Nonrefundable Credits

See Line 6z under Instructions for Schedule 3 in the Instructions for Form 1040 for details on other nonrefundable credits.

Line 9—Net Premium Tax Credit

See Line 9 under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the net premium tax credit.

Exception. 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 net premium tax credit unless you meet the criteria of one of the exceptions under Married taxpayers in the Instructions for Form 8962.

Line 10—Amount Paid With Request for Extension To File

See Line 10 under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the amount paid with a request for extension to file.

Exception. The discussion of Form 2350 does not apply to you. That form is for U.S citizens and resident aliens abroad.

Line 11—Excess Social Security and Tier 1 RRTA Tax Withheld

See Line 11 under Instructions for Schedule 3 in the Instructions for Form 1040 for details on excess social security and tier 1 RRTA tax withheld.

Exception. Only use the guidance for the filing status you checked at the top of page 1 of Form 1040-NR. No other guidance in Line 11 under Instructions for Schedule 3 in the Instructions for Form 1040 will apply to you. You can’t claim excess social security or tier 1 RRTA tax withheld for your spouse.

Line 12—Credit for Federal Tax on Fuels

See Line 12 under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the credit for federal tax on fuels.

Lines 13a Through 13z—Other Payments or Refundable Credits

See Line 13b through Line 13z below for details and exceptions.

Line 13b—Credit for Repayment of Amounts Included in Income From Earlier Years

See Line 13b under Instructions for Schedule 3 in the Instructions for Form 1040 for details on the credit for repayment of amounts included in income from earlier years.

Line 13c—Net Elective Payment Election From Form 3800

See Line 13c under Instructions for Schedule 3 in the Instructions for Form 1040 for details.

38 Instructions for Form 1040-NR (2025)

Line 13d—Deferred Amount of Net Section 965 Tax Liability

Leave Schedule 3 (Form 1040), line 13d, blank. Net section 965 inclusions don’t apply to Form 1040-NR filers.

Line 13z—Other Refundable Credits

See Line 13z under Instructions for Schedule 3 in the Instructions for Form 1040 for details on other refundable credits.

Exception. In Line 13z under Instructions for Schedule 3 in the Instructions for Form 1040, the discussion of section 960 doesn’t apply to you. Persons filing Form 1040-NR can’t claim that credit.

Instructions for Schedule A (Form 1040-NR)—Itemized Deductions

State and Local Income Taxes

Line 1a. You can deduct state and local income taxes you paid or that were withheld from your salary during 2025 on income connected with a U.S. trade or business. If, during 2025, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Also, don’t reduce your deduction by any state or local income tax refund or credit you expect to receive for 2025. Instead, see the instructions for Schedule 1, line 1, earlier, in these instructions.

Safe harbor for certain charitable contributions made in exchange for a state or local income tax credit. If you made a charitable contribution in exchange for a state or local income tax credit and your charitable contribution deduction must be reduced as a result of receiving or expecting to receive the tax credit, you may qualify for a safe harbor that allows you to treat some or all of the disallowed charitable contribution as a payment of state and local income taxes.

The safe harbor applies if you meet the following conditions.

You made a cash contribution to an entity described in section 170(c).

Check with the organization to which you made the donation. The organization should be able to provide you with verification of its charitable status.

1040-NR), line 1b, enter the amount that is the smaller of state and local income taxes from line 1a and $40,000 ($20,000 if married filing separately).

Gifts to U.S. Charities

Lines 2 Through 4

You can deduct contributions or gifts you gave to U.S. organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what you gave to U.S. organizations that work to prevent cruelty to children or animals. Certain whaling captains may be able to deduct expenses paid in 2025 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details.

To verify an organization’s charitable status, you can do the following.

! CAUTION

Before you begin:

• Do not use Schedule A (Form 1040-NR) with Form 1040 or 1040-SR. Use Schedule A (Form 1040-NR) only with Form 1040-NR. Use Schedule A (Form 1040) with Form 1040 or 1040-SR.

Use our online search tool at IRS.gov/TEOS to see if an

organization is eligible to receive tax-deductible contributions.

• Use only these instructions when completing Schedule A (Form 1040-NR). Don’t use these instructions for any other Schedule A.

• Don’t include on Schedule A (Form 1040-NR) items deducted elsewhere, such as on Form 1040-NR or Schedule C, E, or F (Form 1040).

In return for the cash contribution, you received a state or local income tax credit.

Examples of U.S. qualified charita- ble organizations. Examples of U.S. qualified charitable organizations include the following.

Federal, state, and local governments if the gifts are solely for public purposes.
Churches, mosques, synagogues, temples, and other religious organizations.
Scouting America, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way.
Most nonprofit educational organizations, such as colleges, but only if your contribution isn’t a substitute for tuition or other enrollment fees.

Note: Except as provided in Exception next, include only deductions and losses properly allocated and apportioned to income effectively connected with a U.S. trade or business. Don’t include deductions and/or losses that relate to exempt income or to income that isn’t effectively connected with a U.S. trade or business. See section 861(b).

Exception. You can deduct certain charitable contributions and casualty and theft losses even if they do not relate to your effectively connected income. See Gifts to U.S. Charities and Casualty and Theft Losses , later.

You must reduce your charitable contribution amount by the amount of the state or local income tax credit you receive.

If you meet these conditions, and to the extent you apply the state or local income tax credit to this or a prior year’s state or local income tax liability, you may include this amount on line 1a. To the extent you apply a portion of the credit to offset your state or local income tax liability in a subsequent year (as permitted by law), you may treat this amount as state or local income tax paid in the year the credit is applied.

For more information about this safe harbor and examples, see Treas. Reg. 1.164-3(j).

Fraternal orders, if the gifts will be used for the purposes listed under Lines 2 Through 4, earlier.

• Veterans’ groups and certain cultural groups.

Nonprofit hospitals and medical research organizations.

Line 1b. The deduction for state and local taxes is generally limited to $40,000 ($20,000 if married filing separately). On Schedule A (Form

Amounts you can deduct. Contributions can be in cash,

Instructions for Form 1040-NR (2025) 39

Value of blood given to a blood bank.

property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method, but don’t deduct any amounts that were repaid to you.

Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally deduct only the amount that is more than the value of the benefit. But this rule doesn’t apply to certain membership benefits provided in return for an annual payment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526.

Example. You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30.

(including extensions) for filing your return, whichever is earlier. Don’t attach the contemporaneous written acknowledgment to your return. Instead, keep it for your records.

Limit on the amount you can de- duct. See Pub. 526 to figure the amount of your deduction if any of the following applies.

The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred.
Gifts to foreign organizations. But you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. For details and exceptions, see Pub. 526.
Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See section 170(f)(9).
Gifts to groups whose purpose is to lobby for changes in the laws.
Gifts to individuals and groups that are operated for personal profit.

Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040-NR, line 11b.
Your gifts of capital gain property are more than 20% of the amount on Form 1040-NR, line 11b.
You gave gifts of property that increased in value or gave gifts of the use of property.

Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce.

Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a contemporaneous written acknowledgment from the charitable organization showing the information in (1) and (2) next.

The amount of any money contributed and a description (but not value) of any property donated.
Whether the organization did or didn’t give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it doesn’t have to describe or value the benefit.

In figuring whether a gift is $250 or more, don’t combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction.

To be contemporaneous, you must get the written acknowledgment from the charitable organization by the date you file your return or the due date

Amounts you can’t deduct.

Certain contributions to charitable organizations, to the extent that you receive a state or local income tax credit in return for your contribution. See Pub. 526 for more details and exceptions.
Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.
Cost of tuition.

See Safe harbor for certain

TIP charitable contributions made

in exchange for a state or local income tax credit , earlier, under Line 1a , if your cash contribution is disallowed because you received or expected to receive a credit.

An amount paid to or for the benefit of a college or university in exchange for the right to purchase tickets to an athletic event in the college’s or university’s stadium.
Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element of personal pleasure, recreation, or vacation in the travel.
Political contributions.
Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups, unless the contribution or gift is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.
Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 7. See Line 7 , later, for more information on gambling losses.

Line 2—Gifts by Cash or Check

Enter on line 2 the total value of gifts you made in cash or by check (including out-of-pocket expenses) unless a limit on deducting gifts applies to you. For more information about the limits on deducting gifts, see Limit on the amount you can deduct , earlier. If your deduction is limited, you may have a carryover to next year. See Pub. 526 for more information.

Deduction for gifts by cash or check limited. If your deduction for the gifts you made in cash or by check is limited, see Pub. 526 to figure the amount you can deduct. Only enter on line 2 the deductible value of gifts you made in cash or by check.

Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Don’t attach the record to

Value of your time or services.

40 Instructions for Form 1040-NR (2025)

If your total deduction for gifts

! of property is over $500, you CAUTION gave less than your entire

interest in the property, or you made a qualified conservation contribution, your records should contain additional information. See Pub. 526 for details.

Line 4—Carryover From Prior Year

You may have contributions that you couldn’t deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. Generally, the same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. However, carryover amounts from contributions made in 2021 are subject to a 60% limitation if you deduct those amounts in 2025. After applying those limits, enter the amount of your carryover that you’re allowed to deduct this year. See Pub. 526 for details.

Casualty and Theft Losses

Line 6—Casualty or Theft Loss(es)

Complete and attach Form 4684 to figure the amount of your loss. Only enter the amount from Form 4684, line 18, on line 6.

Don’t enter a net qualified

! disaster loss from Form 4684, CAUTION line 15, on line 6. Instead,

enter that amount, if any, on line 7. See Line 7 , later, for information about reporting a net qualified disaster loss.

You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution. See Pub. 547 for the limitations.

You can only deduct nonbusiness/ personal casualty or theft losses attributable to a federally declared disaster and only to the extent that:

The amount of each separate casualty or theft loss is more than $100; and

your tax return. Instead, keep it with your other tax records.

For contributions of $250 or more, you must also have a contemporaneous written acknowledgment from the charitable organization. See Gifts of $250 or more , earlier, for more information. You will still need to keep a record of when you made the cash contribution if the contemporaneous written acknowledgment doesn’t include that information.

Line 3—Other Than by Cash or Check

Enter on line 3 the total value of your contributions of property other than by cash or check unless a limit on deducting gifts applies to you. For more information about the limits on deducting gifts, see Limit on the amount you can deduct , earlier. If your deduction is limited, you may have a carryover to next year. See Pub. 526 for more information.

Deduction for gifts other than by cash or check limited. If your deduction for the contributions of property other than by cash or check is limited, see Pub. 526 to figure the amount you can deduct. Only enter on line 3 the deductible value of your contributions of property other than by cash or check.

Valuing contributions of used items. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub. 561.

Deductions more than $500. If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions.

Contribution of motor vehicle, boat, or airplane. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper

return. The organization may use Form 1098-C to provide the required information.

Note: If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items (see below)), you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for details.

Contributions of clothing and household items. A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule doesn’t apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return.

Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include the following.

How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal.
The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value.
How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property.
Any conditions attached to the gift. If the gift of property is $250 or more, you must also have a contemporaneous written acknowledgment from the charitable organization. See Gifts of $250 or more , earlier, for more information.

Form 8283 doesn’t satisfy the contemporaneous written acknowledgment requirement, and a contemporaneous written acknowledgment isn’t a substitute for the other records you may need to keep if you gave property.

Instructions for Form 1040-NR (2025) 41

The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount shown on Form 1040-NR, line 11b.

An exception to the rule

! limiting the deduction for CAUTION personal casualty and theft

losses to federal casualty losses applies where you have personal casualty gains not attributable to a federally declared disaster. In this case, you may deduct personal casualty losses that aren’t attributable to a federally declared disaster to the extent they don’t exceed your personal casualty gains.

See the Instructions for Form 4684, Casualties and Thefts, and Pub. 547, Casualties, Disasters, and Thefts, for more information.

Other Itemized Deductions

Line 7—Other

Increased standard deduction re- porting for certain students and business apprentices from India. If you’re a student or business apprentice from India who is eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty, if you’re electing the standard deduction, and if you have a net qualified disaster loss on Form 4684, line 15, you can claim an increased standard deduction using Schedule A (Form 1040-NR) by doing the following.

List the amount from Form 4684, line 15, as “Net Qualified Disaster Loss” on the dotted line next to and below line 7 of your Schedule A (Form 1040-NR), and attach Form 4684 to your Schedule A (Form 1040-NR).
List your standard deduction amount as “Standard Deduction Claimed With Qualified Disaster Loss” on the dotted line next to line 7.
Combine the two amounts on line 7 of your Schedule A (Form 1040-NR) and enter the sum on Form 1040-NR, line 12.

property located in the United States, list the amount from Form 4684, line 15, on the dotted lines next to and below line 7 as "Net Qualified Disaster Loss" and include with your other miscellaneous deductions on line 7. Also be sure to attach Form 4684.

! CAUTION

Don’t include your net qualified disaster loss on line 6.

Only certain expenses can be deducted on this line. List the type and amount of each such expense on the dotted lines next to line 7 and enter the total of these expenses on line 7. If you’re filing a paper return and you can’t fit all your expenses on the dotted lines next to line 7, attach a statement instead showing the type and amount of each expense. Enter one total on line 7. Examples of these expenses follow.

Gambling losses effectively connected with a U.S. trade or business (gambling losses include, but aren’t limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8b.
Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.

Instructions for Schedule NEC (Form 1040-NR)—Tax on Income Not Effectively Connected With a U.S. Trade or Business

Do not use Schedule NEC

! (Form 1040-NR) with Form CAUTION 1040 or Form 1040-SR. Use

Schedule NEC (Form 1040-NR) only with Form 1040-NR.

Enter your income in the row that lists the correct category of income and in the column that lists the correct tax rate under a tax treaty or the general U.S. tax rules. Use column (d) if the income is subject to a 0% rate or if the rate isn’t listed in column (a), (b), or (c). Include income only to the extent it’s U.S. source and not effectively connected with the conduct of a trade or business in the United States.

You can download the complete text of most U.S. tax treaties at IRS.gov. Enter “tax treaties” in the search box and click on United States Income Tax Treaties - A to Z .

Withholding of tax at the source. Tax must be withheld at the source on income not effectively connected with a U.S. trade or business that is paid to nonresident aliens. The withholding is generally at a 30% rate. The tax must be withheld by the person who pays the income. For details, see Pub. 519, Pub. 515, and section 1441 and its regulations.

Certain amounts paid for guarantees of indebtedness issued after September 27, 2010, are U.S. source income. If the payments are not made in connection with a U.S. trade or business, tax must be withheld.

Exceptions. There are exceptions to the general rule. The withholding tax rate may be lower or the income may be exempt if your country of tax residence and the United States have a treaty setting lower rates. See Treaty Table 1, Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties, available at IRS.gov/ Individuals/International-Taxpayers/ Tax-Treaty-Tables .

Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details.
Certain unrecovered investment in a pension.
Impairment-related work expenses of a disabled person. For more details, see Pub. 529.

Total Itemized Deductions

Line 8

Enter the total of lines 1b, 5, 6, and 7 on line 8. Also, enter this amount on Form 1040-NR, line 12.

! CAUTION

Don’t enter an amount on any other line of Schedule A (Form 1040-NR).

Net qualified disaster loss report- ing. If you have a net qualified disaster loss on Form 4684, line 15, of

42 Instructions for Form 1040-NR (2025)

The 30% tax applies only to amounts included in gross income. For example, the tax applies only to the part of a periodic annuity or pension payment that is subject to tax. It doesn’t apply to the part that is a return of your cost.

Categories of Noneffectively Connected Income The following list gives only a general idea of the types of income to include on Schedule NEC. The instructions for a specific line include more information and any exceptions to withholding. For more information, see Pub. 519 and Pub. 515.

Income that is fixed or periodic, such as interest (see below for original issue discount), dividends, rents, salaries, wages, premiums, annuities, other compensation, or certain U.S. source alimony received (see the Caution below). Other items of income, such as royalties, may also be subject to the 30% tax.
Gains, other than capital gains, from the sale or exchange of patents, copyrights, and other intangible property.

U.S source alimony you

! received pursuant to a divorce CAUTION or separation agreement

entered into on or before December 31, 2018, is income on your 2025 Form 1040-NR unless that agreement was changed after December 31, 2018, to expressly provide that alimony you received isn’t included in your income. Alimony you received isn’t included in your income if you entered into the divorce or separation agreement after December 31, 2018. For more information, see Pub. 504.

Original issue discount (OID). If you sold or exchanged the obligation, include in income the OID that accrued while you held the obligation minus the amount previously included in income. If you received a payment on an OID obligation, see Pub. 519.
Capital gains in excess of capital losses from U.S. sources during 2025. Include these gains only if you were in the United States at least 183 days during 2025.
Prizes, awards, and certain gambling winnings. Proceeds from lotteries, raffles, etc., are gambling winnings (see Pub. 519 for exceptions). You must report the full

If a U.S. corporation in existence beginning before January 1, 2011, received 80% of its gross income from the active conduct of a foreign business, and continues to receive

amount of your winnings unless you’re a resident of Canada.

TIP

See Lines 10a Through 10c and Line 11 , later.

Lines 1a, 1b, and 1c—Dividends Except as provided next, include all dividends paid by U.S. corporations on line 1a. Include all U.S. source dividends paid by foreign corporations on line 1b. Include all dividend equivalent payments received with respect to section 871(m) transactions on line 1c. A dividend includes a substitute dividend payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction that would be treated as a dividend if it were a distribution on the transferred security.

Dividend equivalent payments. U.S. source dividends also include dividend equivalent payments. Dividend equivalent payments include the following:

80% of its gross income from the active conduct of a foreign business, the part of the dividend attributable to the foreign gross income.

U.S. source dividends paid by certain foreign corporations. For more information, including other exceptions to withholding, see Dividends in Pub. 519 and Pub. 515.
Interest on any tax-exempt original issue discount (OID), such as state or local bonds.

Interest payments on foreign

! bearer obligations (bonds not CAUTION issued in registered format

and held by non-U.S. holders) issued on or after March 19, 2012, aren’t eligible for the portfolio interest exception to withholding.

For more information, including other exceptions to withholding, see Interest Income in Pub. 519 and Interest in Pub. 515.

Interest payments on foreign

! bearer obligations (bonds not CAUTION issued in registered format

and held by non-U.S. holders) issued on or after March 19, 2012, aren’t eligible for the portfolio interest exception to withholding.

Lines 2a Through 2c—Interest Include all interest on the appropriate line 2a, 2b, or 2c.

Exceptions. The following items of interest income that you received as a nonresident alien are generally exempt from the 30% tax.

Interest from a U.S. bank, savings and loan association, or similar institution, and from certain deposits with U.S. insurance companies.
Portfolio interest on obligations issued after July 18, 1984.
Substitute dividends paid pursuant to a securities lending transaction, sale-repurchase transaction, or substantially similar transaction;
A payment that references a U.S. source dividend made pursuant to a specified notional principal contract (NPC); or
A payment that references a U.S. source dividend made pursuant to a specified equity-linked instrument (ELI).

For more information on dividend equivalent payments, see Pub. 519 and Pub. 515. For information on payments with respect to notional principal contracts and equity-linked instruments, see Regulations section 1.871-15.

Exceptions. The following items of dividend income that you received as a nonresident alien are generally exempt from the 30% tax.

Interest-related dividends received from a mutual fund.
Short-term capital gain dividends from a mutual fund only if you were present in the United States for less than 183 days during the tax year.

Line 6—Real Property Income and Natural Resources Royalties Enter income from real property on line 6. Don’t include any income that you elected to treat as effectively connected and included on Schedule 1 (Form 1040), line 5. For more information, see the instructions for Schedule 1, line 5, earlier.

Line 8—Social Security Benefits (and Tier 1 Railroad Retirement Benefits Treated as Social Security) 85% of the U.S. social security and equivalent railroad retirement benefits you received are taxable. This amount is treated as U.S. source income not effectively connected with a U.S. trade or business. It is subject to the 30% tax rate, unless exempt or taxed at a reduced rate under a U.S. tax treaty. Social security benefits include any

Instructions for Form 1040-NR (2025) 43

Taxable distributions from an ABLE account. For more information, see Pub. 907.
Certain gains from the sale or exchange of any personal property.

Note: Certain gains from the sale or exchange of personal property are taxable regardless if you received a Form 1099-K for the transaction(s). For more information, see Pub. 519. If your gain is taxable, see the instructions for Schedule 1, Line 24z, earlier.

Losses from sales or exchanges of capital assets in excess of gains aren’t allowed.
If you had a gain or loss on disposing of a U.S. real property interest, see Dispositions of U.S. Real Property Interests , earlier.

• If you transferred 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, see the Instructions for Schedule P (Form 1040-NR) , later.

Include all applicable gains

! regardless of whether you CAUTION received a Form 1099-K from

a third party settlement organization or a credit card company.

Instructions for Schedule OI (Form 1040-NR) Other Information

Include all applicable gains

! regardless of whether you CAUTION received a Form 1099-K from

a third party settlement organization or a credit card company.

monthly benefit under title II of the Social Security Act or the part of a tier 1 railroad retirement benefit treated as a social security benefit. They don’t include any Supplemental Security Income (SSI) payments.

You should receive a Form SSA-1042S showing the total social security benefits paid to you in 2025 and the amount of any benefits you repaid in 2025. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1042S.

Enter 85% of the total amount from box 5 of all of your Forms SSA-1042S and Forms RRB-1042S in the appropriate column of line 8 of Schedule NEC. Attach a copy of each Form SSA-1042S and RRB-1042S to the front of Form 1040-NR.

Social security information. Social security beneficiaries can get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA-1099 or Form SSA-1042S if needed. For more information and to set up an account, go to SSA.gov/ myaccount .

Form RRB-1099 or Form RRB-1042S. If you need a replacement Form RRB-1099 or Form RRB-1042S, call the Railroad Retirement Board at 877-772-5772 or go to RRB.gov .

Line 9—Capital Gain Enter the amount from Schedule NEC (Form 1040-NR), line 18.

Lines 10a Through 10c—Gambling—Residents of Canada If you’re a resident of Canada who isn’t engaged in the trade or business of gambling, enter all gambling winnings on line 10a. Include proceeds from lotteries and raffles. Do not include winnings from blackjack, baccarat, craps, roulette, or big-6 wheel. You can deduct your U.S. source gambling losses to the extent of your U.S. source gambling winnings. Enter your gambling losses on line 10b. Enter your net gambling income on line 10c, column (c). If line 10b is more than line 10a, enter -0- on line 10c. A net loss from gambling activities is not deductible.

Line 11—Gambling—Residents of Countries Other Than Canada If you aren’t engaged in the trade or business of gambling and are a resident of a country that has a tax treaty with the United States, you may be exempt by treaty from paying tax on gambling winnings. If your gambling winnings are exempt by treaty, enter all gambling winnings on line 11, column (d), specifying 0%. You must know the terms of the tax treaty between the United States and the country of which you claim to be a resident to properly claim an exemption from withholding. You can download the complete text of most U.S. tax treaties at IRS.gov. Enter “tax treaties” in the search box and click on United States Income Tax Treaties - A to Z .

If you aren’t engaged in the trade or business of gambling and are a resident of a country without a tax treaty with the United States or a resident of a country with a tax treaty that doesn’t provide a reduced rate of, or exemption from, withholding for gambling winnings, enter all gambling winnings on line 11, column (c).

Include proceeds from lotteries and raffles. Do not include winnings from blackjack, baccarat, craps, roulette, or big-6 wheel. You can’t offset losses against winnings and report the difference unless the winnings and losses are from the same session.

If you have winnings from

TIP blackjack, baccarat, craps,

roulette, or big-6 wheel, and the casino gave you a Form 1042-S showing that tax was withheld, enter these winnings on line 11, column (d), and enter 0% as the tax rate. You can claim a refund of the tax.

• Prizes and awards.

Tax withheld pursuant to section 5000C on specified federal procurement payments.

Lines 16 Through 18—Capital Gains and Losses From Sales or Exchanges of Property If you have capital gains and losses from the sales or exchanges of property, consider the following.

Include these gains and losses only if you were in the United States at least 183 days during 2025. They aren’t subject to U.S. tax if you were in the United States less than 183 days during the tax year.
In determining your net gain, don’t use the capital loss carryover.

Line 12—Other Include all U.S. source income that hasn’t been reported on another line or isn’t excluded from tax. Examples include the following.

Certain alimony payments you received (See the Caution under Categories of Noneffectively Connected Income , earlier).

Do not use Schedule OI

! (Form 1040-NR) with Form CAUTION 1040 or Form 1040-SR. Use

Schedule OI (Form 1040-NR) only with Form 1040-NR.

Answer all questions.

44 Instructions for Form 1040-NR (2025)

second “Yes” box if you checked the first “Yes” box and at least one of the following statements applies to the trust.

The trust (or any part of the trust) is treated as a grantor trust under the grantor trust rules (sections 671 through 679), whether or not the person who is treated as the owner of the trust is a U.S. person.
The trust made a distribution or loan to a U.S. person during the tax year. A distribution (direct or indirect) or loan includes the uncompensated use of trust property (section 643(i)(2) (E)).
The trust received a contribution from a U.S. person during the tax year.

See the Instructions for Form 3520.

A U.S. person is a U.S. citizen or resident alien, a domestic partnership, a domestic corporation, any estate other than a foreign estate, a domestic trust, or any other person who isn’t a foreign person. See Pub. 519 for more information.

Item K If you received total compensation of $250,000 or more for 2025, check the first “Yes” box. If you checked the first “Yes” box, check the second “Yes” box if you’re using an alternative method to determine the source of the compensation. Total compensation includes all compensation from sources within and outside the United States.

If you check the second “Yes” box, you must attach a statement to your return. For details about the statement and the alternative method, see Services Performed Partly Within and Partly Outside the United States , earlier.

Item L If you’re claiming exemption from income tax under a U.S. income tax treaty with a foreign country on Form 1040-NR, you must provide all the information requested in item L.

Line 1. If you’re a resident of a treaty country (that is, you qualify as a resident of that country within the meaning of the tax treaty between the United States and that country), you must know the terms of the tax treaty between the United States and that country to properly complete item L. You can download the complete text of most U.S. tax treaties at IRS.gov.

Item A List all countries of which you were a citizen or national during the tax year.

Item B List the foreign country in which you claimed residence for federal tax purposes during the tax year.

Item C If you’ve ever completed immigration Form I-485 and submitted the form to the U.S. Citizenship and Immigration Services, or have ever completed a Form DS-230 or Form DS-260 and submitted it to the Department of State, you’ve applied to become a Green Card holder (lawful permanent resident) of the United States. As of September 1, 2013, the electronic DS-260, Online Immigrant Visa Application and Registration, replaced the paper-based DS-230, Application for Immigrant Visa and Alien Registration, for all immigrant visa applications.

Item D If you checked “Yes” for D1 or D2, you may be a U.S. tax expatriate and special rules may apply to you. See Expatriation Tax in chapter 4 of Pub. 519 for more information.

Item E If you had a visa on the last day of the tax year, enter your visa type. Examples include the following.

B-1 Temporary Business Visitor.
F-1 Academic Student.
H-1B Person in Specialty Occupation.
J-1 Exchange Visitor.

If you don’t have a visa, enter your U.S. immigration status on the last day of the tax year. For example, if you entered under the visa waiver program, enter “VWP” and the name of the Visa Waiver Program Country.

If you were present in the United States on the last day of the tax year, and you have no U.S. immigration status, enter “Present in U.S.—No U.S. immigration status.” If you weren’t present in the United States on the last day of the tax year, and you have no U.S. immigration status, enter “Not present in U.S.—No U.S. immigration status.”

Item F If you ever changed your visa type or U.S. immigration status, check the

“Yes” box. For example, you entered the United States in 2024 on an F-1 visa as an academic student. On August 21, 2025, you changed to an H-1B visa as a teacher. You will check the “Yes” box and enter on the dotted line “Changed status from F-1 student to H-1B teacher on August 21, 2025.”

Item G Enter the dates you entered and left the United States during 2025 on short business trips or to visit family, go on vacation, or return home briefly. If necessary, attach another page to list the additional dates.

If you’re a resident of Canada or Mexico and commute to work in the United States on more than 75% of the workdays during your working period, you’re a regular commuter and don’t need to enter the dates you entered and left the United States during the year. Commute means to travel to work and return to your residence within a 24-hour period. Check the appropriate box for Canada or Mexico and skip to item H. See Days of Presence in the United States in chapter 1 of Pub. 519.

If you were in the United States on January 1, 2025, enter “01/01/25” as the first date you entered the United States. If you were in the United States on December 31, don’t enter any date departed.

Item H Review your entry and passport stamps or other records to count the number of days you were actually present in the United States during the years listed. Generally, a day of presence is any day that you’re physically present in the United States at any time during the 24-hour period beginning at 12:01 a.m. For the list of exceptions to the days you must count as actually present in the United States, see Substantial Presence Test and Days of Presence in the United States in chapter 1 of Pub. 519. If you weren’t in the United States on any day of the year, enter -0-.

Item I If you filed a U.S. income tax return for a prior year, enter the latest year for which you filed a return and the form number you filed.

Item J If you’re filing this return for a trust, check the first “Yes” box. Check the

Instructions for Form 1040-NR (2025) 45

and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.

You claim an international social security agreement (often called a totalization agreement), or a diplomatic or consular agreement, reduces or modifies the taxation of income.
You’re a partner in a partnership or a beneficiary of an estate or trust that reports the required information on its return.
The payments or items of income that are otherwise required to be disclosed total no more than $10,000.

Item M

Line 1. Check the box if 2025 is the first year you’re making an election to treat income from real property located in the United States as effectively connected with a U.S. trade or business under section 871(d). 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 that property.

The election will remain effective for all future tax years unless you revoke it. See Income From Real Property in chapter 4 of Pub. 519 for more details on how to make and revoke this election.

Line 2. Check the box if:

You’ve made an election in a previous tax year to treat income from real property located in the United States as effectively connected with a U.S. trade or business under section 871(d), and
You haven’t revoked that election.

Enter “tax treaties” in the search box and click on United States Income Tax Treaties - A to Z . Technical explanations for many of those treaties are also available at that site.

Column (a), Country. Enter the treaty country that qualifies you for treaty benefits.

Column (b), Tax treaty article. Enter the number of the treaty article that exempts the income from U.S. tax.

Column (c), Number of months claimed in prior tax years. Enter the number of months in prior tax years for which you claimed an exemption from U.S. tax based on the specified treaty article.

Column (d), Amount of exempt income in current tax year. Enter the amount of income in the current tax year that is exempt from U.S. tax based on the specified treaty article.

Line (e), Total. Add the amounts in column (d). Enter the total on Schedule OI (Form 1040-NR), item L, line 1e; and on Form 1040-NR, page 1, line 1k. Do not include this amount on any other line of the Form 1040-NR. Attach any Form 1042-S you received for treaty-exempt income to Form 1040-NR, page 1. If required, also attach Form 8833. See Treaty-based return position disclosure , later.

Example. Andrea is a citizen of Italy and was a resident there until September 2024, when Andrea moved to the United States to accept a position as a high school teacher at an accredited public school. Andrea came to the United States on a J-1 visa (Exchange Visitor) and signed a contract to teach for 2 years at this U.S. school. Andrea began teaching in September 2024 and plans to continue teaching through May 2026. Andrea’s salary per school year is $40,000. Andrea plans to return to Italy in June 2026 and resume Andrea’s Italian residence. For calendar year 2025, Andrea earned $40,000 from the teaching position, which is exempt from income tax per the tax treaty between the United States and Italy.

For tax year 2025, Andrea completes Schedule OI, item L, by entering “Italy” in column (a); the

applicable tax treaty article, “20,” in column (b); the number of months of treaty-exempt income in prior years, “4,” in column (c); and the amount of exempt income in the current tax year, “$40,000,” in column (d). Andrea will report the total amount of exempt income in row (e), “$40,000,” on Form 1040-NR, line 1k.

Line 2. Check “Yes” if you were subject to tax in a foreign country on any of the income reported in column (d) of line 1.

Line 3. Check “Yes” if you’re claiming tax treaty benefits pursuant to a Competent Authority determination allowing you to do so. You must attach to your tax return a copy of the Competent Authority determination letter.

If you’re claiming tax treaty

! benefits and you failed to CAUTION submit adequate

documentation to a withholding agent, you must attach to your tax return all information that would’ve otherwise been required on the withholding tax document (for example, all information required on Form W-8BEN (Individuals), Form W-8BEN-E (Entities), or Form 8233).

Treaty-based return position dis- closure. If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you must generally report certain information on Form 8833 and attach it to Form 1040-NR. If you fail to report the required information, you will be charged a penalty of $1,000 for each failure, unless you show that such failure is due to reasonable cause and not willful neglect. For more details, see Form 8833 and its instructions.

Exceptions. You don’t have to file Form 8833 for any of the following. See Pub. 519 for more items.

You claim a treaty that reduces the withholding tax on interest, dividends, rents, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.
You claim a treaty that reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security

46 Instructions for Form 1040-NR (2025)

gain (loss), enter the amount on Schedule P (Form 1040-NR), Part II, line 10.

If an amount is reported in box 20 with code AD, Deemed section 1250 unrecaptured gain, enter the amount on Schedule P (Form 1040-NR), Part II, line 11.

Specific Instructions

Part I—Foreign Partner’s Interests in Certain Partnerships Transferred During Tax Year Report the transfer for up to four partnership interests on the Schedule P (Form 1040-NR). If you’re required to report your transfer of more than four partnership interests on Schedule P (Form 1040-NR), report the required information for those additional transfers on attached separate sheets using the same size and format as shown on the schedule.

Entities treated as partnerships for federal tax purposes include domestic or foreign limited liability partnerships (LLPs), limited liability companies (LLCs), and publicly traded partnerships within the meaning of section 7704(c)(1) that aren’t classified as corporations for federal income tax purposes. Don’t include any interest in any entity classified as a disregarded entity as described under Regulations section 301.7701-2(c)(2).