[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302618-105":53,"doc-detail-302618-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","2025-instructions-for-form-1040-nr-us-nonresident-alien-income-tax-return","2025 Instructions for Form 1040-NR - U.S. Nonresident Alien Income Tax Return","","2025 Instructions for Form 1040-NR guide nonresident aliens in completing the U.S. Income Tax Return. The instructions explain how the lines on Form 1040-NR generally map to comparable items on the 2025 Forms 1040 and 1040-SR, and which schedules are typically required. Guidance covers completing Schedule OI (Form 1040-NR) and choosing applicable schedules such as Schedule A (itemized deductions) for Form 1040-NR only, and clarifies key restrictions for filing status and certain tax benefits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2025-instructions-for-form-1040-nr-us-nonresident-alien-income-tax-return/302618/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2025-instructions-for-form-1040-nr-us-nonresident-alien-income-tax-return/302618.png","ImageObject",442,249,{"name":88,"@type":89},"Aran","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What schedule must be included with Form 1040-NR?","Question",{"text":108,"@type":109},"You must complete and include Schedule OI (Form 1040-NR), Other Information, with your Form 1040-NR.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When should Schedule A be used?",{"text":113,"@type":109},"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.",{"name":115,"@type":106,"acceptedAnswer":116},"Are numbered schedules on Form 1040 always required with Form 1040-NR?",{"text":117,"@type":109},"No. You may not need to file numbered schedules (Schedules 1 through 3 of Form 1040) or Schedule A (Form 1040-NR). You must file the schedules that apply to your circumstances, especially when the return is more complex.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302618,1790236147,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},137455076865,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","2025 Instructions for Form 1040-NR  \nU.S. Nonresident Alien Income Tax Return  \nForm 1040-NR and Schedules  \nUse the base form and Schedule OI... only the schedules  \nthat are right for you.*  \nInstructions for Form 1040-NR (2025) Catalog Number 11368V  \nJan 29, 2026 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nForm 1040-NR Helpful Hints  \nThe 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.  \nYou 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.  \nYou will need to complete the applicable items on Schedule OI (Form 1040-NR), Other Information, and include that schedule with your Form  \n1040-NR.  \nCAUTION: 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.  \nThough 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  \nU.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.  \nYou 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.  \n• A nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing status.  \n• 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.  \n• 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) .  \n• 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 o","cbCaicw80Hg6158Q","https://ap.wps.com/l/cbCaicw80Hg6158Q","pdf",710735,54,"English","# Form 1040-NR Helpful Hints\n## Schedule selection by circumstance\n## Key cautions and filing restrictions","[{\"question\":\"What schedule must be included with Form 1040-NR?\",\"answer\":\"You must complete and include Schedule OI (Form 1040-NR), Other Information, with your Form 1040-NR.\"},{\"question\":\"When should Schedule A be used?\",\"answer\":\"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.\"},{\"question\":\"Are numbered schedules on Form 1040 always required with Form 1040-NR?\",\"answer\":\"No. You may not need to file numbered schedules (Schedules 1 through 3 of Form 1040) or Schedule A (Form 1040-NR). You must file the schedules that apply to your circumstances, especially when the return is more complex.\"}]","2025 Instructions for Form 1040-NR - U.S. Nonresident Alien Income Tax Return | PDF",1789794592,19]