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Form 1040-NR Instruktioner

Instruktioner for Form 1040-NR, U.S. Nonresident Alien Income Tax Return

Rev. 2023

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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form  
1040-NR  
U.S. Nonresident Alien Income Tax Return  
Contents  
Page Contents  
Page Contents  
Page  
Form 1040-NR Helpful Hints . . . . . . . 2  
What's New . . . . . . . . . . . . . . . . . . 5  
Filing Requirements . . . . . . . . . . . . . 6  
Effectively Connected  
Instructions for Schedule 3  
Income (ECI) . . . . . . . . . . . 16  
(Form 1040) . . . . . . . . . . . . 35  
Payments . . . . . . . . . . . . . . . 21  
Refund . . . . . . . . . . . . . . . . . 21  
Amount You Owe . . . . . . . . . . 22  
Third Party Designee . . . . . . . . 22  
Sign Your Return . . . . . . . . . . . 22  
Assemble Your Return . . . . . . . 22  
2023 Tax Table . . . . . . . . . . . . 23  
Instructions for Schedule A  
(Form 1040-NR) . . . . . . . . . 37  
Resident or Nonresident  
Instructions for Schedule  
Alien . . . . . . . . . . . . . . . . . 10  
NEC (Form 1040-NR) . . . . . . 40  
When and Where Should  
Instructions for Schedule OI  
You File? . . . . . . . . . . . . . . 11  
(Form 1040-NR) . . . . . . . . . 43  
Election To Be Taxed as a  
Instructions for Schedule P  
Resident Alien . . . . . . . . . . . . 12  
(Form 1040-NR) . . . . . . . . . 45  
Dual-Status Taxpayers . . . . . . . . . . 12  
How To Report Income . . . . . . . . . . 14  
Line Instructions . . . . . . . . . . . . . . 15  
Name and Address . . . . . . . . . 15  
Identifying Number . . . . . . . . . 15  
Filing Status . . . . . . . . . . . . . . 15  
Dependents . . . . . . . . . . . . . . 16  
2023 Tax Computation  
Tax Topics . . . . . . . . . . . . . . . 48  
Worksheet—Line 16 . . . 23  
Disclosure, Privacy Act, and  
General Information . . . . . . . . . 24  
Refund Information . . . . . . . . . 27  
Paperwork Reduction Act  
Notice . . . . . . . . . . . . . . . . 48  
Instructions for Schedule 1  
How To Get Tax Help . . . . . . . . . . . 24  
(Form 1040) . . . . . . . . . . . . 28  
Index . . . . . . . . . . . . . . . . . . . . . 51  
Section references are to the Internal  
Revenue Code unless otherwise noted.  
Instructions for Schedule 2  
(Form 1040) . . . . . . . . . . . . 32  
Form 1040-NR and Schedules  
Use the base form and Schedule OI...  
only the schedules  
that are right for you.*  
NEC  
A P  
(Form 1040-NR)  
(Form 1040-NR)  
1040-NR  
OI  
* You may need to ꢀle additional schedules not listed. See instructions.  
Jan 19, 2024  
Cat. No. 11368V  
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 2023 Forms 1040, U.S. Individual Income  
Tax Return, and 1040-SR, U.S. Income Tax Return for Seniors.  
You may also need the three Form 1040 numbered schedules: Schedule 1 (Form 1040), Additional Income and Adjustments to Income; 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.  
IF YOU . . .  
THEN USE . . .  
Can claim deductions and losses properly allocated and apportioned to income effectively connected  
Schedule A (Form 1040-NR)  
with a U.S. trade or business. Do not include deductions and/or losses that relate to exempt income or to Note. Do not use Schedule A (Form 1040-NR)  
income that is not effectively connected with a U.S. trade or business.  
with Form 1040 or Form 1040-SR. Use Schedule A  
(Form 1040-NR) only with Form 1040-NR. With  
Form 1040 or 1040-SR, use Schedule A (Form  
1040).  
Have income not effectively connected with a U.S. trade or business.  
Schedule NEC (Form 1040-NR)  
Had a gain or loss from your 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.  
Schedule P (Form 1040-NR)  
Have additional income, such as business or farm income or loss, unemployment compensation, or prize  
or award money from a U.S. trade or business.  
Schedule 1 (Form 1040), Part I  
Have any adjustments to income to claim, such as student loan interest deduction, self-employment tax  
deduction, or educator expenses.  
Schedule 1 (Form 1040), Part II  
Schedule 2 (Form 1040), Part I  
Schedule 2 (Form 1040), Part II  
Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment.  
Owe other taxes, such as self-employment tax, household employment taxes, and additional tax on  
individual retirement arrangements (IRAs) or other qualified retirement plans and tax-favored accounts.  
Can claim a nonrefundable credit (other than the child tax credit or the credit for other dependents), such  
as the foreign tax credit or general business credit.  
Schedule 3 (Form 1040), Part I  
Can claim a refundable credit (other than the additional child tax credit), such as the net premium tax  
credit.  
Schedule 3 (Form 1040), Part II  
Have other payments, such as an amount paid with a request for an extension to file or excess social  
security tax withheld.  
Instructions for Form 1040-NR (2023)  
2
 
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:  
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  
websiteTaxpayerAdvocate.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  
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 (2023)  
3
 
You can electronically file (e-file) your Form 1040-NR.  
E-filing your returns—safe, quick, and easy  
Why do millions of Americans ꢀle their taxes electronically?  
Security—The IRS uses the latest encryption technology to safeguard your information.  
Flexible Payments—File early; pay by the due date of your return (not counting  
extensions)—April 15, 2024 (for most people).  
Greater Accuracy—Fewer errors mean faster processing.  
Quick Receipt—Get an acknowledgment that your return was received and accepted.  
Go Green—Reduce the amount of paper used.  
Faster Refunds—Join the eight in 10 taxpayers who get their  
refunds faster by using direct deposit and e-ꢀle.  
IRS e-file: It’s Safe.  
It’s Easy. It’s Time.  
Joining the more than 150 million Americans who are already using e-ꢀle is easy. Just ask your tax preparer or  
use commercial software. IRS e-ꢀle is the safest, most secure way to transmit your tax return to the IRS. Since  
1990, the IRS has processed more than 2 billion e-ꢀled tax returns safely and securely. There’s no paper return  
to be lost or stolen.  
Most tax return preparers are now required to use IRS e-ꢀle. If you are asked if you want to e-ꢀle, just give it a try.  
IRS e-ꢀle is now the norm, not the exception.  
IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms at  
IRS.gov/Forms.  
Make your tax payments online—it’s easy.  
You can make payments online, by phone, or from a mobile device. Paying online is safe and secure;  
it puts you in control of paying your tax bill and gives you peace of mind. You determine the payment  
date, and you will receive an immediate conꢀrmation from the IRS. Go to IRS.gov/Payments to see  
all your online payment options.  
Instructions for Form 1040-NR (2023)  
4
   
April 1, 2021, and for leave taken after distributions from their eligible  
Affordable Care Act—What  
You Need To Know  
March 31, 2021, and before October  
1, 2021, are now reported on  
retirement plan that is paid directly to  
them and is used to pay for health  
See Affordable Care Act—What You  
Need To Know in the Instructions for  
Form 1040 for details.  
Schedule 3, line 13z. See Schedule H insurance premiums. For more  
(Form 1040) for more information.  
information, see Insurance Premiums  
for Retired Public Safety Officers  
under Lines 5a and 5b in the  
Instructions for Form 1040.  
Exception to the 10% additional  
tax for early distributions. The  
exception to the 10% additional tax for  
early distributions includes the  
following.  
Alternative motor vehicle credit.  
The alternative motor vehicle credit  
has expired.  
New clean vehicle credit. The  
credit for new qualified plug-in electric  
drive motor vehicles has changed.  
This credit is now known as the clean  
vehicle credit. The maximum amount  
of the credit and some of the  
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  
Distributions from a retirement plan  
in connection with federally declared  
disasters.  
Due date of return. File Form  
1040-NR by April 15, 2024, if you  
were an employee and received  
wages subject to U.S. income tax  
withholding. If you live in Maine or  
Massachusetts, you have until April  
17, 2024, because of the Patriots’ Day  
and Emancipation Day holidays.  
requirements to claim the credit have  
changed. The credit is still reported on  
Form 8936 and Schedule 3, line 6f.  
For more information, see Form 8936.  
Previously owned clean vehicle  
credit. This credit is available for  
previously owned clean vehicles  
acquired and placed in service after  
2022. For more information, see Form  
8936.  
Distributions from a retirement plan  
made to someone who is terminally ill.  
Distributions to firefighters at age  
50 or with 25 years of service under  
the plan.  
See Form 5329 and Pub. 590-B for  
more information.  
New Schedule P (Form 1040-NR).  
A nonresident alien, foreign trust, or  
foreign estate will use new  
Reminders  
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.  
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  
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.  
Worksheet in the Instructions for Form  
1040, you will now use the Form 7206,  
instead of Pub. 535, to figure your  
deduction.  
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.  
Qualified disability trusts. The  
exemption amount for a qualified  
disability is $4,700 for 2023.  
Additional child tax credit amount  
increased. The maximum additional  
child tax credit amount has increased  
to $1,600 for each qualifying child.  
Qualified charitable distribution  
one-time election. Beginning in  
2023, you can elect to make a  
one-time distribution up to $50,000  
from an individual retirement account  
to charities through a charitable  
remainder trust, a charitable  
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  
New lines on Schedule 3.  
remainder unitrust, or a charitable gift  
annuity funded only by qualified  
charitable distributions. See Pub.  
590-B for more information.  
Line 5 has been separated into  
lines 5a and 5b so that the residential  
clean energy credit and the energy  
efficient home improvement credit  
reported on Form 5695 each have  
their own line.  
dual-status taxpayer, a fiscal-year  
taxpayer, a trust, or an estate. For  
these and other exceptions, see  
Notice 2020-70.  
Increase in required minimum dis-  
tribution age. If you reach age 72 in  
2023, the required beginning date for  
your first required minimum  
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.  
New line 6m was added to report  
the credit for previously owned clean  
vehicles from Form 8936.  
distribution from a retirement plan is  
April 1, 2025. See Pub. 590-B for  
more information.  
Line 13c will be used to report the  
elective payment election amount  
from Form 3800.  
Insurance premiums for retired  
public safety officers. Eligible  
retired public safety officers can  
exclude from income up to $3,000 of  
Credits for qualified sick and fami-  
ly leave wages. The credits for  
qualified sick and family leave wages  
paid in 2023 for leave taken before  
Instructions for Form 1040-NR (2023)  
5
 
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  
2023 was less than or equal to  
the income, you will need to file Form  
1040-NR for 2023 to pay the  
underwithheld tax or claim a refund of  
the overwithheld tax.  
Filing Requirements  
Do You Have To File?  
File Form 1040-NR if any of the  
Form 1040-NR, later, apply to you.  
Even if you don’t otherwise  
have to file a return, you  
TIP  
should file one if you can get  
$13,850 if single ($27,700 if a  
You must still meet (1), (2), or  
money back. For example, you should  
qualifying surviving spouse). See  
chapters 5 and 7 of Pub. 519 for more  
details on these treaty benefits.  
(3) below to be exempt from  
!
file if one of the following applies.  
CAUTION  
filing a 2023 Form 1040-NR.  
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.  
Exceptions. You don’t need to file  
Form 1040-NR if you meet (1), (2), or  
(3) below.  
3. You were a partner in a U.S.  
partnership that was not engaged in a  
trade or business in the United States  
during 2023 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.  
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, 7, and 8, and  
a. Additional child tax credit.  
b. Credit for federal tax on fuels.  
c. Premium tax credit.  
If the partnership withheld  
You should also consider filing a  
return if you received a Form 1099-B  
(or substitute statement). See Pub.  
501 for more details.  
taxes on this income in 2023  
!
CAUTION  
but the tax withheld and  
reported in box 10 of Form 1042-S  
was less or more than the tax due on  
Schedule NEC (Form 1040-NR), lines  
1 through 12).  
Instructions for Form 1040-NR (2023)  
6
 
Table A. Who Must File Form 1040-NR  
You must file Form 1040-NR if any of the following conditions apply to you.  
1. You were a nonresident alien engaged in a trade or business in the United States during 2023. You must file even if:  
a. You have no income from a trade or business conducted in the United States,  
b. You have no U.S. source income, or  
c. Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code.  
However, if you have no gross income* for 2023, do not complete the schedules for Form 1040-NR other than Schedule OI (Form 1040-NR).  
Instead, attach a list of the kinds of exclusions you claim and the amount of each.  
2. You were a nonresident alien not engaged in a trade or business in the United States during 2023 and:  
a. You received income from U.S. sources that is reportable on Schedule NEC, lines 1 through 12; and  
b. Not all of the U.S. tax that you owe was withheld from that income.  
3. You owe any special taxes, including any of the following.  
a. Alternative minimum tax.  
b. Additional tax on a qualified plan, including an IRA, or other tax-favored account. (If you’re filing a return only because you owe this tax, you  
can file Form 5329 by itself.)  
c. Household employment taxes. (If you’re filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself.)  
d. Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer who didn’t withhold  
these taxes.  
e. Recapture of first-time homebuyer credit. See the instructions for Schedule 2, line 10, later.  
f. Write-in taxes or recapture taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on  
group-term life insurance and additional taxes on health savings accounts (HSAs). See the instructions for Schedule 2, line 13, or Schedule 2,  
line 17d, later.  
4. You received HSA, Archer Medical Savings Account (MSA), or Medicare Advantage MSA distributions. See the instructions for Schedule 2,  
5. You had net earnings from self-employment of at least $400 and you are a resident of a country with whom the United States has an international  
social security agreement (often called a totalization agreement). See the instructions for Schedule 2, line 4, later.  
6. Advance payments of the premium tax credit were made for you or a dependent who enrolled in coverage through the Marketplace. You or  
whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments.  
7. You’re the personal representative for a deceased person who would have had to file Form 1040-NR. A personal representative can be an  
executor, administrator, or anyone who is in charge of the deceased person's property.  
8. You represent an estate or trust that has to file Form 1040-NR. 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 when completing the Form 1040-NR.  
Refer to the Instructions for Form 1040 only as necessary.  
!
CAUTION  
If you’re filing Form 1040-NR for a foreign trust, you may 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.  
9. You held a qualified investment in a qualified opportunity fund (QOF) at any time during the year. You must file your return with Form 8997  
attached. See Form 8997 for additional reporting requirements.  
10. You’re a dual-resident taxpayer and you would like to be treated as a nonresident of the United States for purposes of figuring your income tax  
liability. You may need to file your return with a Form 8833 attached. See Form 8833 for additional information.  
* Gross income means all income you received in the form of money, goods, property, and services that isn’t exempt from tax. In most cases, it  
includes only income from U.S. sources. Gross income includes gains, but not losses, from asset transactions. Gross income from a business  
means, for example, the amount on Schedule C (Form 1040), line 7; or Schedule F (Form 1040), line 9. But, in figuring gross income, don’t reduce  
your income by any losses, including any loss on Schedule C (Form 1040), line 7; or Schedule F (Form 1040), line 9.  
student or business apprentice  
the premium tax credit unless you  
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.  
eligible for the benefits of Article 21(2) meet the criteria of one of the  
of the United States–India Income Tax exceptions under Married taxpayers in  
Treaty. See Pub. 974.  
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 2023.  
A personal representative can be an  
executor, administrator, or anyone  
who is in charge of the deceased  
person's property.  
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 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  
Exception 3. If you’re filing Form  
1040-NR and considered married for  
federal tax purposes, you can’t claim  
Canada, Mexico, or South Korea; or a  
Instructions for Form 1040-NR (2023)  
7
       
Note. Payments of gross proceeds  
from the sale of securities or regulated  
futures contracts are generally exempt  
from backup withholding. If you  
How To Complete Form 1040-NR  
Using the Simplified Procedure  
Filing for an estate or trust. If  
you’re filing Form 1040-NR for a  
nonresident alien estate or trust,  
change the form to reflect the  
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.  
received such payments and they  
were subjected to backup withholding,  
specify the type of payment on line 12  
and show the amount in column (d).  
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.  
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.  
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  
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.  
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.  
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.  
Simplified Procedure for  
Claiming Certain Refunds  
You can use this procedure only if you  
meet all of the following conditions for  
the tax year.  
Lines 1a through 12 of  
Line 24. Enter your total income  
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  
tax liability on line 24.  
Line 25b. Enter the total amount of  
U.S. tax withheld from Form(s) 1099.  
You were a nonresident alien.  
You were not engaged in a trade or  
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.  
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.  
Line 33. Add lines 25d, 25e, 25f,  
25g, 26, and 32. This is the total tax  
you have paid.  
Your U.S. income tax liability was  
fully satisfied through withholding of  
tax at the source.  
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  
Refunded to You, later, for more  
details.  
You’re filing Form 1040-NR solely to  
circumstances.  
claim a refund of U.S. tax withheld at  
the source under chapter 3 or tax  
withheld under chapter 4 (FATCA).  
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%.  
Gains and losses from the  
sale or exchange of U.S. real  
property interests are taxed as  
TIP  
if you’re engaged in a trade or  
business in the United States.  
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.  
Example. Dale is a nonresident  
alien individual. The only U.S. source  
income Dale received during the year  
was as follows.  
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  
Signature. You must sign and  
date your tax return. See Sign Your  
Return, later.  
4 dividend payments.  
12 interest payments.  
All payments were reported to Dale  
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.  
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  
procedure.  
payments. Dale isn’t required to report  
any of the interest payments.  
Instructions for Form 1040-NR (2023)  
8
   
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  
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  
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.  
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  
your wages in error, you may want to  
file Form 843, Claim for Refund and  
Request for Abatement, to request a  
If you’re claiming an exemption  
from withholding on a distribution from refund of these taxes. For more  
a mutual fund or real estate  
information, see Students and  
investment trust (REIT) with respect to Exchange Visitors in chapter 8 of Pub.  
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.  
519, U.S. Tax Guide for Aliens.  
Other reporting requirements. You  
may also have to file other forms,  
including the following.  
explanations for many of those  
treaties are also available at that site.  
Form 8833, Treaty-Based Return  
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  
Position Disclosure Under Section  
6114 or 7701(b).  
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  
Form 8840, Closer Connection  
Exception Statement for Aliens.  
Form 8843, Statement for Exempt  
Individuals and Individuals With a  
Medical Condition.  
withholding. See Regulations section  
1.1441-2(a).  
Form 8938, Statement of Specified  
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  
Foreign Financial Assets.  
transaction and presents the facts  
necessary to establish that the  
payment was a complete redemption,  
a substantially disproportionate  
redemption, or not essentially  
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.  
equivalent to a dividend.  
Items To Note  
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.  
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  
(Expatriates), later.  
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.  
Additional Information  
Portfolio interest. If you’re claiming  
Self-employment tax. You must pay  
a refund of U.S. tax withheld from  
self-employment tax on your  
portfolio interest, include a description self-employment income if an  
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  
of the relevant debt obligation,  
including the name of the issuer,  
CUSIP number (if any), interest rate,  
and the date the debt was issued.  
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  
Interest payments on foreign  
bearer obligations issued on  
!
CAUTION  
or after March 19, 2012,  
generally aren’t eligible for the  
portfolio interest exception to  
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  
withholding. For more information, see  
Interest Income in chapter 3 of Pub.  
519 and Reduced Rates of  
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.  
Withholding on Interest in Pub. 515.  
information on receiving IRS  
Withholding on distributions. If  
you’re claiming an exemption from  
withholding on a distribution from a  
assistance in completing the forms).  
Instructions for Form 1040-NR (2023)  
9
           
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.  
resident status may be initiated by  
you, the USCIS, or a U.S. consular  
officer.  
(a)  
Year  
(b)  
(c)  
(d)  
Days of  
physical  
presence  
Multiplier Testing  
days  
(multiply  
(b) times  
(c))  
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  
2023  
2022  
2021  
1.000  
0.333  
0.167  
Total testing days (add column  
(d))  
Resident Alien or  
Nonresident Alien  
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
depends on who initiates the  
If you’re not a citizen of the United  
States, specific rules apply to  
determination.  
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.  
1. Days you commute to work in  
the United States from a residence in  
Canada or Mexico if you regularly  
commute from Canada or Mexico.  
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.  
determine if you’re a resident alien or  
a nonresident alien for federal tax  
purposes. Generally, you’re  
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  
considered a resident alien if you  
meet either the green card test or the  
substantial presence test for 2023.  
(These tests are explained in Green  
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 2023. See  
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.  
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  
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.  
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.  
Until you have proof your letter  
was received, you remain a  
!
CAUTION  
resident for federal tax  
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.  
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.  
Green Card Test  
You’re a resident for federal tax  
purposes if you were a lawful  
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  
permanent resident (immigrant) of the  
United States at any time during 2023.  
(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.  
For more details, see Green Card  
Test in chapter 1 of Pub. 519. Also see  
Substantial Presence Test  
You are considered a U.S. resident if  
you meet the substantial presence  
test for 2023. You meet this test if you  
were physically present in the United  
States for at least:  
substantial presence test.  
6. Days you are an exempt  
individual (defined next).  
You continue to have resident  
status under this test unless the status  
is taken away from you or is  
You may need to file Form  
1. 31 days during 2023; and  
8843 to exclude days of  
!
CAUTION  
presence in the United States  
administratively or judicially  
2. 183 testing days during the  
3-year period of 2023, 2022, and  
2021, as calculated using the  
following chart.  
if you meet (4) or (6) above. For more  
information on the requirements, see  
Form 8843 in chapter 1 of Pub. 519.  
determined to have been abandoned.  
An administrative or judicial  
determination of abandonment of  
Instructions for Form 1040-NR (2023)  
10  
           
Establish that during 2023 you had  
When and Where Should  
You File?  
Exempt individual. For purposes of  
the substantial presence test, an  
exempt individual is anyone in one of  
the following categories.  
a tax home in a foreign country, and  
Establish that during 2023 you had  
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 2023 calendar year is  
due by April 15, 2024. If you live in  
Maine or Massachusetts, you have  
until April 17, 2024, because of the  
Patriots’ Day and Emancipation Day  
holidays.  
a closer connection to one foreign  
country in which you had a tax home  
than to the United States unless you  
had a closer connection to two foreign  
countries.  
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.  
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.  
A teacher or trainee who is  
temporarily present under a J” or “Q”  
visa, who substantially complies with  
the requirements of the visa.  
If you file after this date, you may  
have to pay interest and penalties.  
See Interest and Penalties, later.  
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 2023  
calendar year is due by June 17,  
2024.  
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.  
A student who is temporarily  
present under an “F,” “J,” “M,” or “Q”  
visa, who substantially complies with  
the requirements of the visa.  
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.  
A professional athlete who is  
temporarily in the United States to  
compete in a charitable sports event.  
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.  
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  
Note. If the due date for filing falls on  
a Saturday, Sunday, or legal holiday,  
file by the next business day.  
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/  
You can’t be an exempt  
individual indefinitely.  
!
CAUTION  
Generally, you won’t be an  
If you were serving in, or in support  
exempt individual as a teacher or  
trainee in 2023 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 2023 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  
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.  
If you e-file your return, there’s no  
need to mail it. However, if you choose  
to mail it instead, filing instructions  
and addresses are at the end of these  
instructions.  
Where To File next provides the  
current address for mailing your  
return. Use these addresses for  
Forms 1040-NR filed in 2024. The  
address for returns filed after 2024  
may be different. See IRS.gov/  
Form1040NR for any updates.  
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.  
Presence Test in chapter 1 of Pub.  
519 for more information.  
Closer Connection to Foreign  
Country  
Technical explanations for many of  
those treaties are also available at that  
site.  
Even though you would otherwise  
meet the substantial presence test,  
you can be treated as a nonresident  
alien if you:  
Where To File  
E-file. If you e-file your return, there’s  
no need to mail it. See You can  
Were present in the United States  
1040-NR, earlier, or IRS.gov for more  
information. However, if you choose to  
for fewer than 183 days during 2023,  
Instructions for Form 1040-NR (2023)  
11  
             
mail it, filing instructions and  
addresses are below.  
If you make the election to be  
treated as a resident alien, your  
calendar year of your departure, you  
have a closer connection to a foreign  
country than to the United States.  
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 2023 if 2023  
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 2023. 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.  
Individuals. If you aren’t enclosing a  
During the next calendar year, you  
payment, mail Form 1040-NR to:  
aren’t a U.S. resident under either the  
presence test, defined earlier.  
Department of the Treasury  
Internal Revenue Service  
Austin, TX 73301-0215  
U.S.A.  
See chapter 1 of Pub. 519 for more  
information.  
What and Where To File for a  
Dual-Status Year  
If enclosing a payment, mail Form  
1040-NR to:  
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  
Internal Revenue Service  
P.O. Box 1303  
Charlotte, NC 28201-1303  
U.S.A.  
You can only make this  
Estates and trusts. If you aren’t  
enclosing a payment, mail Form  
1040-NR to:  
election once. If your election  
statement; enter “Dual-Status  
!
CAUTION  
is later terminated, you aren't  
Statement” across the top. Don’t sign  
the Form 1040-NR. If you aren’t  
enclosing a payment, mail your return  
and statement to:  
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.  
Department of the Treasury  
Internal Revenue Service  
Kansas City, MO 64999  
U.S.A.  
Department of the Treasury  
Internal Revenue Service  
Austin, TX 73301-0215  
U.S.A.  
If enclosing a payment, mail Form  
1040-NR to:  
If enclosing a payment, mail your  
return to:  
Internal Revenue Service  
P.O. Box 1303  
Dual-Status Taxpayers  
If you elect to be taxed as a  
Charlotte, NC 28201-1303  
U.S.A.  
Internal Revenue Service  
P.O. Box 1303  
resident alien (discussed in  
!
CAUTION  
Charlotte, NC 28201-1303  
U.S.A.  
Resident Alien, earlier), the special  
instructions and restrictions discussed  
here don’t apply.  
What if you can’t file on time? See  
What if You Can't File on Time? in the  
Instructions for Form 1040.  
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  
Dual-Status Year  
Private Delivery Services  
A dual-status year is one in which you  
change status between nonresident  
and resident alien. Different U.S.  
See Private Delivery Services in the  
Instructions for Form 1040 for details  
on private delivery services.  
income tax rules apply to each status.  
Election To Be Taxed as a  
Resident Alien  
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.  
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:  
You can elect to be taxed as a U.S.  
resident for the whole year if all of the  
following apply.  
You were married.  
Department of the Treasury  
Internal Revenue Service  
Austin, TX 73301-0215  
U.S.A.  
Your spouse was a U.S. citizen or  
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  
resident alien on the last day of the tax  
year.  
You file a joint return for the year of  
the election using Form 1040 or  
1040-SR.  
If enclosing a payment, mail your  
return to:  
nonresident alien when you leave if  
you meet both of the following  
conditions.  
To make this one-time election, you  
must attach the statement described  
in Nonresident Spouse Treated as a  
Resident in chapter 1 of Pub. 519 to  
your return. Don’t use Form 1040-NR.  
Internal Revenue Service  
P.O. Box 1303  
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  
Charlotte, NC 28201-1303  
U.S.A.  
Instructions for Form 1040-NR (2023)  
12  
         
No deductions are allowed against  
this income.  
Statements. Any statement you file  
with your return must show your  
name, address, and identifying  
number (defined in Identifying  
Number, later).  
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  
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  
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  
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  
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  
resident, see Expatriation Tax in  
chapter 4 of Pub. 519.  
Income Subject to Tax for  
Dual-Status Year  
Separately, later, for an exception.  
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.  
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  
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  
earlier) instead of a dual-status  
taxpayer.  
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.  
See chapter 6 of Pub. 519 for  
information on other credits.  
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  
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  
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  
received it while a nonresident alien or  
a resident alien (unless specifically  
exempt under the Internal Revenue  
Code or a tax treaty provision).  
allowable deductions, is combined  
and taxed at the same rates that apply 25g) in the space to the right of  
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.  
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.  
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  
instead of a dual-status taxpayer.  
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.  
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.  
2. Estimated tax paid with Form  
1040-ES or Form 1040-ES (NR).  
Income that isn’t effectively  
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  
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.  
Instructions for Form 1040-NR (2023)  
13  
         
on line 33 on Form 1040 or 1040-SR.  
Identify the payment in the area to the  
left of the entry.  
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.  
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:  
How To Report Income on  
Form 1040-NR  
Community Income  
If either you or your spouse (or both  
you and your spouse) was a  
Gains from the sale or exchange of  
such property or an interest in such  
property, but see the TIP below;  
Gains on the disposal of timber,  
coal, or iron ore with a retained  
economic interest;  
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.  
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.  
Rents from real estate; or  
Rents and royalties from mines, oil  
or gas wells, or other natural  
resources.  
You don’t need to make an  
Earned income of a spouse, other  
election to treat your gain from  
the disposition of a U.S. real  
TIP  
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.  
property interest as effectively  
Digital assets. See Digital Assets,  
connected income. Dispositions of  
U.S. real property interests are  
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  
automatically treated as effectively  
connected income. See Dispositions  
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.  
To make the election, attach a  
statement to your return for the year of  
the election. Include the following  
items in your statement.  
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.  
1. That you’re making the election.  
2. A complete list of all of your real  
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  
property, or any interest in real  
Income derived from the separate  
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.  
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.  
3. The extent of your ownership in  
Dispositions of U.S. Real  
Property Interests  
the real property.  
4. A description of any substantial  
improvements to the property.  
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  
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  
5. Your income from the property.  
6. The dates you owned the  
connected with the conduct of a U.S.  
trade or business.  
property.  
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.  
completed Form 8958 to your tax  
return. See Pub. 555, Community  
Property, for more details.  
Report gains and losses on the  
disposition of U.S. real property  
interests on Schedule D (Form 1040)  
and Form 1040-NR, line 7. Also, net  
gains may be subject to the alternative  
minimum tax. See Line 1 under  
Instructions for Schedule 2, later. See  
Real Property Gain or Loss in  
chapter 4 of Pub. 519 for more  
information.  
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.  
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  
the 5th year in which the revocation  
occurs.  
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  
Foreign Income Taxed by the  
United States  
You may be required to report some  
income from foreign sources on your  
2. U.S. income not effectively  
connected with a U.S. trade or  
Instructions for Form 1040-NR (2023)  
14  
                 
U.S. return if the income is effectively  
connected with a U.S. trade or  
Exception. When you bring your  
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.  
Form SS-5 to your local SSA office:  
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  
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.  
Estates and Trusts  
Enter the exact name of the estate or  
trust from the Form SS-4, Application  
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.  
business, see chapter 4 of Pub. 519.  
Special Rules for Former U.S.  
Citizens and Former U.S.  
Long-Term Residents  
(Expatriates)  
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 entity 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,  
The expatriation tax provisions apply  
to certain U.S. citizens who have lost  
their citizenship and long-term  
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.  
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.  
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.  
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/  
Filing Status  
Name Change  
See Name Change in the Instructions  
for Form 1040 if your name has  
changed.  
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  
Address Change  
See Address Change in the  
Instructions for Form 1040 if your  
address has changed.  
country of residency, or that  
you’re a U.S. national, on  
TIP  
Line Instructions for  
Form 1040-NR  
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.  
P.O. Box  
See P.O. Box in the Instructions for  
Form 1040 for information on P.O.  
boxes.  
For 2023, there are three  
important features of these  
!
CAUTION  
line instructions.  
You need the 2023 Instructions for  
Foreign Address  
See Foreign Address in the  
Instructions for Form 1040 if you have  
a foreign address.  
Form 1040. Throughout these line  
instructions, you will be referred to  
those instructions for guidance.  
Exceptions are listed where  
applicable.  
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.  
Death of a Taxpayer  
See Death of a Taxpayer under  
Some of the lines on Form 1040-NR  
have changed. See 2023 Form  
1040-NR. See also the line  
General Information in the Instructions nationals include American Samoans  
for Form 1040 if you’re filing a return  
for a deceased taxpayer.  
and Northern Mariana Islanders who  
chose to become U.S. nationals  
instead of U.S. citizens.  
instructions for Form 1040-NR later.  
Some of the lines on Schedule 1  
(Form 1040), Schedule 2 (Form  
1040), and Schedule 3 (Form 1040)  
have changed. See those schedules.  
See also the instructions for those  
schedules following the line  
Identifying Number  
Social Security Number (SSN)  
See Social Security Number (SSN) in  
the Instructions for Form 1040 for  
information on SSNs.  
Single  
See Single in the Instructions for Form  
1040 for details on the Single filing  
status.  
instructions for Form 1040-NR later.  
Instructions for Form 1040-NR (2023)  
15  
                             
Foster child. A foster child is any  
Your Dependent in the Instructions for  
Married Filing Separately  
child placed with you by an authorized Form 1040 for details on dependents.  
Your filing status is Married filing  
separately if you’re married, even if  
you aren’t separated.  
placement agency or by judgment,  
Exception. Only U.S. nationals and  
decree, or other order of any court of  
residents of Canada and Mexico can  
competent jurisdiction.  
claim a dependent on the same terms  
Exception. Married persons who live  
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.  
Qualifying Surviving Spouse  
apart: Some married nonresident  
aliens who have a child and who don’t See Qualifying Surviving Spouse in  
live with their spouse can file as  
single. If you meet all five of the  
the Instructions for Form 1040 for  
details on the Qualifying surviving  
spouse filing status.  
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  
Exception. You can’t check the  
"Qualifying surviving spouse" box for  
2023, unless you also satisfy the two  
criteria below.  
1. For 2023, 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.  
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).  
Rounding Off to Whole  
Dollars  
See Rounding Off to Whole Dollars in  
the Instructions for Form 1040.  
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.  
1. You lived apart from your  
spouse for the last 6 months of 2023.  
Temporary absences for special  
circumstances, such as for business,  
medical care, school, or military  
service, count as time lived in the  
home.  
Income Effectively  
Connected With U.S. Trade  
or Business  
The instructions for this section  
assume you’ve decided that the  
income involved is effectively  
Estate  
connected with a U.S. trade or  
business in which you were engaged.  
The tax status of income also  
2. You file a separate return from  
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.  
your spouse.  
3. You paid over half the cost of  
keeping up your home for 2023.  
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  
4. Your home was the main home  
of your child, stepchild, or foster child  
for more than half of 2023. 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 2023, 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  
2023.  
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.  
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.  
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.  
5. 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  
Digital Assets  
See Digital Assets in the Instructions  
for Form 1040 for details on digital  
assets.  
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  
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  
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.  
Note. If you disposed of any digital  
assets by gift, also see U.S. federal  
estate and gift tax in the Reminders of  
Publication 519.  
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.  
Dependents  
See Dependents, Qualifying Child for  
Child Tax Credit, and Credit for Other  
Dependents under Who Qualifies as  
connected to a U.S. trade or business  
Instructions for Form 1040-NR (2023)  
16  
               
even if it is listed in Line 1a of the  
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  
are sourced on a geographic basis.  
The source of the fringe benefit  
Instructions for Form 1040.  
compensation is generally your  
If you received scholarship or  
principal place of work. The amount of  
the fringe benefit compensation must  
be reasonable and you must keep  
fellowship grants that weren’t  
reported to you on Form W-2,  
TIP  
you will now report these amounts on  
Schedule 1, line 8r. See the  
instructions for Schedule 1, line 8r,  
later.  
showing $3,000 of wages in box 1. On records that are adequate to support  
Jean’s 2023 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.  
the fringe benefit compensation.  
You may be able to use an  
alternative method to  
TIP  
determine the source of your  
Amounts Exempt Under a Treaty  
compensation and/or fringe benefits if  
the alternative method more properly  
determines the source of the  
compensation.  
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  
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  
For 2023, 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.  
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  
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  
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.  
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.  
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.  
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  
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.  
Services Performed Partly Within  
and Partly Outside the United  
States  
1040-NR by reducing your line 1a  
wages by the exempt amount. You will  
need to complete item L on  
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.  
You must keep documentation  
showing why the alternative method  
more properly determines the source  
of the compensation.  
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.  
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  
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.  
Example 1. Jean is a citizen of  
France who came to the United States  
on an F-1 visa in 2022 for the primary  
purpose of studying at an accredited  
university. In 2023, Jean completed a  
paid summer internship with a U.S.  
company. Jean earned $8,000 from  
this internship. Under Article 21  
performed labor or personal services  
within and outside the United States.  
Multiply the result by your total  
compensation (other than certain  
fringe benefits).  
Line 1b—Household Employee  
Wages Not Reported on  
Form(s) W-2  
See Line 1b—Household Employee  
Wages Not Reported on Form(s) W-2  
in the Instructions for Form 1040 for  
details on household employee wages  
not reported on Form(s) W-2.  
(Students and Trainees) of the income  
tax treaty with France, Jean can  
Fringe Benefits  
exempt up to $5,000 of personal  
services income from U.S. tax. Jean  
submitted a valid Form 8233 to Jean’s  
Certain fringe benefits (such as  
housing and educational expenses)  
Instructions for Form 1040-NR (2023)  
17  
     
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 1c—Tip Income Not  
Reported on Line 1a  
Line 2a—Tax-Exempt Interest  
See Line 2a—Tax-Exempt Interest in  
the Instructions for Form 1040 for  
details on tax-exempt interest.  
See Line 1c—Tip Income Not  
Reported on Line 1a in the  
Instructions for Form 1040 for details  
on tip income not reported on line 1a.  
Exception 1. The interest won’t be  
Line 3a—Qualified Dividends  
includible on line 2a of Form 1040-NR  
unless it’s effectively connected with a See Line 3a—Qualified Dividends in  
trade or business. If the interest wasn’t the Instructions for Form 1040 for  
effectively connected with a U.S. trade details on qualified dividends.  
Line 1d—Medicaid Waiver  
Payments Not Reported on  
Form(s) W-2, Box 1  
See Line 1d—Medicaid Waiver  
Payments Not Reported on Form(s)  
W-2, Box 1 in the Instructions for Form  
1040 for details on certain Medicaid  
waiver payments.  
or business and was U.S. source, see  
Exception. Only report qualified  
Schedule NEC (Form 1040-NR),  
dividends effectively connected with a  
line 2a, 2b, or 2c, later.  
trade or business on Form 1040-NR,  
Exception 2. Do not include interest  
from a U.S. bank, savings and loan  
association, credit union, or similar  
institution (or from certain deposits  
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  
Line 1e—Taxable Dependent  
Care Benefits From Form 2441,  
Line 26  
with U.S. insurance companies) that is (Form 1040-NR), line 1a, 1b, or 1c.  
exempt from tax under a tax treaty or  
Line 3b—Ordinary Dividends  
under section 871(i) because the  
See Line 1e—Taxable Dependent  
Care Benefits From Form 2441,  
See Line 3b—Ordinary Dividends in  
the Instructions for Form 1040 for  
details on ordinary dividends.  
interest isn’t effectively connected  
with a U.S. trade or business. See the  
instructions under Line 2b—Taxable  
Interest, Exception 2, later.  
Line 26, in the Instructions for Form  
1040 for details on taxable dependent  
care benefits from Form 2441, line 26.  
Exception. Only report ordinary  
dividends effectively connected with a  
trade or business on Form 1040-NR,  
line 3b. If the ordinary dividends  
Line 2b—Taxable Interest  
Line 1f—Employer-Provided  
Adoption Benefits From Form  
8839, Line 29  
See Line 1f—Employer-Provided  
Adoption Benefits From Form 8839,  
Line 29, in the Instructions for Form  
1040 for details on employer-provided  
adoption benefits from Form 8839,  
line 29.  
See Line 2b—Taxable Interest in the  
Instructions for Form 1040.  
weren’t effectively connected with a  
U.S. trade or business and are U.S.  
source, report them on Schedule NEC  
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  
Lines 4a and 4b—IRA  
Distributions  
See Lines 4a and 4b—IRA  
Distributions in the Instructions for  
Form 1040 for details on IRA  
distributions.  
Line 1g—Wages From Form  
8919, Line 6  
Enter the total of your wages from  
Form 8919, line 6.  
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  
Lines 5a and 5b—Pensions and  
Annuities  
See Lines 5a and 5b—Pensions and  
Annuities 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  
enter pension and annuity amounts  
from box 2 of Form 1042-S.  
Line 1h—Other Earned Income  
See Line 1h—Other Earned Income in  
the Instructions for Form 1040 for  
details on other earned income.  
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  
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.  
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.  
Attach any Form 1042-S you  
received for treaty-exempt income. If  
required, attach Form 8833. See  
disclosure, later.  
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  
Exception 3. Attach Form 1042-S or  
1099-R to Form 1040-NR if any  
federal income tax was withheld.  
Instructions for Form 1040-NR (2023)  
18  
               
with the total of payments from box 1  
of Form(s) 1099-R.  
you are directed to enter it on Form  
1040 or 1040-SR.  
Effectively Connected Pension  
Distributions  
Partially Taxable Pensions and  
Annuities  
Lump-Sum Distributions  
If you performed services in the  
United States, your income is  
See Lump-Sum Distributions under  
Lines 5a and 5b in the Instructions for  
Form 1040 for details on lump-sum  
distributions.  
generally effectively connected with a  
U.S. trade or business. (See section  
864 for details and exceptions.)  
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  
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.  
Line 6—Reserved for Future  
Use  
Leave line 6 blank.  
Line 7—Capital Gain or (Loss)  
See Line 7—Capital Gain or (Loss) 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 7. 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.  
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  
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  
annuity starting date was before July  
2, 1986, you must generally 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.  
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.  
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.  
In most cases, the effectively  
Standard deduction for certain res-  
idents of India. Students or  
connected pension distribution will be  
fully taxable in the United States, so  
you must include it on line 5b.  
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  
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 12—Itemized Deductions or  
Standard Deduction in the Instructions  
for Form 1040. If they must use the  
Standard Deduction Worksheet for  
Dependents—Line 12 in the  
However, in some situations, you can  
report a lower amount on line 5b. The  
most common situations are where:  
All or a part of your pension  
Simplified Method  
payment is exempt from U.S. tax,  
A part of your pension payment is  
See Simplified Method under Lines 5a  
and 5b in the Instructions for Form  
1040 for details on the Simplified  
Method.  
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.  
Simplified Method  
Worksheet—Lines 5a and 5b  
See the Simplified Method  
Worksheet—Lines 5a and 5b in the  
Instructions for Form 1040.  
Fully Taxable Pensions and  
Annuities  
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.  
Exception 1. On each line on which  
See Fully Taxable Pensions and  
a Form 1099-R (or a Form 1099-R,  
Annuities under Lines 5a and 5b in the box 1) total is entered, also include  
Instructions for Form 1040 for details.  
the totals from your Forms 1042-S (or  
Forms 1042-S, box 2).  
Exception. On line 5b, include the  
total pension or annuity payments  
from box 2 of Form(s) 1042-S, if any,  
Exception 2. Enter the amount on  
the same line of Form 1040-NR as  
Instructions for Form 1040-NR (2023)  
19  
       
Schedule J (Form 1040)  
Lines 13a, 13b, and 13c  
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.  
Line 13a—Qualified Business  
Income Deduction (Section 199A  
Deduction)  
See Schedule J under Line 16—Tax in  
the Instructions for Form 1040.  
Foreign Earned Income Tax  
Worksheet—Line 16  
See Line 13—Qualified Business  
Income Deduction (Section 199A  
Deduction) 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.  
Exception 4. The IRS won’t figure  
the tax for you.  
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.  
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 $2,500 of unearned income  
that is effectively connected with a  
U.S. trade or business.  
Line 19—Child Tax Credit and  
Credit for Other Dependents  
Line 13b—Deduction for  
Exemptions for Estates and Trusts  
Only  
See Line 19—Child Tax Credit and  
Credit for Other Dependents 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).  
Note. The Form 8615 must be filed  
for a child even if the child is a  
nonresident alien.  
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.  
Schedule D Tax Worksheet  
You can't claim an exemption  
Exception. To claim the child tax  
credit or the credit for other  
deduction in 2023 if you’re an  
See Schedule D Tax Worksheet under  
Line 16—Tax in the Instructions for  
Form 1040 for details on the  
worksheet.  
!
CAUTION  
individual.  
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.  
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  
Qualified Dividends and Capital  
Gain Tax Worksheet  
currently, enter $300 on line 13b.  
See Qualified Dividends and Capital  
Gain Tax Worksheet under  
Line 16—Tax in 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.  
If you’re filing for a qualified  
disability trust (defined in section  
642(b)(2)(C)(ii)), enter $4,700 on  
line 13b.  
Lines 23a Through 23d—Other  
Taxes  
Line 23c—Transportation Tax  
If you’re filing for any other trust,  
enter $100 on line 13b.  
Line 16—Tax  
See Line 16—Tax 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.  
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.  
Exception 2. The Form 2555 and its  
Foreign Earned Income Tax  
Exception 1. If you’re filing for an  
estate or trust, use Tax Rate  
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.  
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.  
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.  
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:  
Tax due to making a section 962  
election.  
Recapture of an education credit  
1. You had a fixed place of  
business in the United States involved  
in the earning of transportation  
income, and  
from Form 8863.  
Tax from Form 8621.  
Any amounts due to section 965.  
Instructions for Form 1040-NR (2023)  
20  
                 
2. At least 90% of your U.S.  
Line 25e—Form(s) 8805  
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.  
source gross transportation income  
was attributable to regularly  
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.  
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.  
Line 25f—Form(s) 8288-A  
Enter on line 25f any tax withheld  
under section 1445 (related to  
Line 28—Additional Child Tax  
Credit  
See Line 28—Additional Child Tax  
Credit 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.  
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  
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)  
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.  
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.  
Line 29—Credit for Amount  
Paid With Form 1040-C  
Enter any amount you paid with Form  
1040-C for 2023. Don’t follow the  
instructions in Line 29—American  
Opportunity Credit, in the Instructions  
for Form 1040. The American  
Be sure to attach to the front  
of your return a copy of all  
Form(s) W-2, 1042-S,  
TIP  
If you owe this tax, you must attach  
a statement to your return that  
includes the information described in  
chapter 4 of Pub. 519.  
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  
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.  
opportunity credit can’t be claimed by  
persons filing Form 1040-NR.  
Refund  
Line 34—Amount Overpaid  
See Line 34—Amount Overpaid 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.  
Payments  
Line 25—Federal Income Tax  
Withheld  
Line 25a—Form(s) W-2  
Refunds of taxes shown on  
See Line 25a—Form(s) W-2 in the  
Forms 8805, 8288-A, or  
!
Instructions for Form 1040 for details.  
CAUTION  
1042-S may be delayed for up  
to 6 months. See Refund Information,  
Line 25b—Form(s) 1099  
later.  
Lines 35a Through  
35e—Amount Refunded to You  
See Lines 35a Through 35d—Amount  
Refunded to You 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, Roth IRA, or  
SEP-IRA, you must establish the IRA  
at a U.S. bank or other financial  
institution in the United States before  
you request direct deposit.  
Line 26—2023 Estimated Tax  
Payments  
See Line 26—2023 Estimated Tax  
Payments in the Instructions for Form  
1040 for details on 2023 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.  
See Line 25b—Form(s) 1099 in the  
Instructions for Form 1040 for details.  
Line 25c—Other Forms  
See Line 25c—Other Forms 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.  
Instructions for Form 1040-NR (2023)  
21  
             
money order must be drawn on a U.S.  
financial institution. Write “2023 Form  
1040-NR” and your name, address,  
daytime phone number, and social  
security number (SSN) on your  
during the 60 days before the return  
was due.  
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.  
Other reasons approved by the IRS,  
which you explain in writing to:  
Department of the Treasury  
Internal Revenue Service  
Austin, TX 73301-0215  
U.S.A.  
payment and attach Form 1040-V.  
Line 38—Estimated Tax Penalty  
See Line 38—Estimated Tax Penalty  
in the Instructions for Form 1040 for  
details on the estimated tax penalty.  
Line 35e  
Exception 2. The discussion of joint  
returns doesn’t apply to you. A person  
filing Form 1040-NR can’t file a joint  
return.  
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.  
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:  
Identity Protection PIN  
See Identity Protection PIN in the  
Instructions for Form 1040 for details  
on Identity Protection Personal  
Identification Numbers (IP PINs).  
Substitute “lines 25d through 25g”  
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.  
for “line 25d” throughout, and  
Ignore the reference to line 27 on  
the Form 1040.  
Phone Number and Email  
Address  
Note. Line 29 on the Form 1040-NR  
is still applicable for your tax  
computation.  
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  
See Phone Number and Email  
Address under Identity Protection PIN  
in the Instructions for Form 1040 for  
details on phone numbers and email  
addresses.  
different address in the United States.  
Figuring the penalty. See Figuring  
the Penalty under Line 38—Estimated  
Tax Penalty in the Instructions for  
Form 1040 for details on the  
Line 36—Applied to Your 2024  
Estimated Tax  
See Line 36—Applied to Your 2024  
Estimated Tax in the Instructions for  
Form 1040 for details.  
estimated tax penalty.  
Paid Preparer Must Sign  
Your Return  
Third Party Designee  
See Paid Preparer Must Sign Your  
Return in the Instructions for Form  
1040 for details on paid preparers.  
See Third Party Designee in the  
Instructions for Form 1040 for details  
on the third party designee.  
Amount You Owe  
See Amount You Owe in the  
Instructions for Form 1040 for details.  
Exception. The phone number you  
enter for the designee must be a U.S.  
phone number.  
Assemble Your Return  
Line 37—Amount You Owe  
See Assemble Your Return in the  
Instructions for Form 1040 for details  
on assembling your return.  
See Line 37—Amount You Owe in the  
Instructions for Form 1040 for details  
on what to report on Form 1040-NR,  
line 37, and payment options.  
Sign Your Return  
Exception. Attach a copy of Forms  
W-2, 1042-S, SSA-1042S,  
See Sign Your Return in the  
Instructions for Form 1040 for details  
on signing your return. Substitute  
“Form 1040-NR” for “Form 1040 or  
1040-SR”in this section, unless  
Exception 1 or Exception 2 applies.  
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  
Note. You will include any applicable  
estimated tax penalty you figured in  
the amount on line 37. See  
Line 38—Estimated Tax Penalty, later.  
Exception 1. If you want to pay  
electronically but don’t have a U.S.  
bank account, go to IRS.gov/  
information.  
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.  
payment.  
You weren’t in the United States  
(including Puerto Rico) at any time  
Exception 2. If you’re paying by  
check or money order, the check or  
Instructions for Form 1040-NR (2023)  
22  
           
Exception 2. If you’re filing for an  
estate or trust, you must use Tax Rate  
Schedule W, later, to figure your tax.  
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  
2023 Tax Table  
See the 2023 Tax Table in the  
Instructions for Form 1040 to  
Exception 3. Because you can’t file a  
joint return, use the 2023 Form  
determine your tax. For an example of  
how to locate your tax for the Form  
1040-NR, see the 2023 Form  
1040-NR Sample Table below.  
1040-NR Sample Table below instead  
of the one under the 2023 Tax Table in  
the Instructions for Form 1040.  
applicable, and enter the amount on  
Form 1040-NR, line 16.  
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 a household. Use  
the amounts in the Married filing  
jointly column only if you’re a  
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.  
2023 Tax Computation  
Worksheet—Line 16  
See the 2023 Tax Computation  
Worksheet—Line 16 in the  
Instructions for Form 1040.  
Qualifying surviving spouse.  
2023 Form 1040-NR  
Sample Table  
Example. Shannon’s filing status is Married filing separately. Shannon’s  
taxable income on Form 1040-NR, line 15, is $25,300. First, Shannon  
finds the $25,300–25,350 taxable income line. Next, Shannon finds the  
column for Married filing separately and reads down the column. The  
amount shown where the taxable income line and filing status column  
meet is $2,819. This is the tax amount Shannon should enter in the entry  
space on Form 1040-NR, line 16.  
Sample Table  
At  
But  
Single Married Married Head  
ꢀling ꢀling of a  
Least Less  
Than  
jointly* sepa- house-  
rately  
hold  
Your tax is—  
25,200 25,250 2,807 2,587 2,807 2,713  
25,250 25,300 2,813 2,593 2,813 2,719  
25,300 25,350 2,819 2,599 2,819 2,725  
25,350 25,400 2,825 2,605 2,825 2,731  
Extract of tax table to illustrate example.  
Instructions for Form 1040-NR (2023)  
23  
   
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.  
For more information on  
withholding or estimated tax  
payments, see chapter 8,  
How To Avoid Common  
Mistakes  
Death of a Taxpayer  
TIP  
See Death of a Taxpayer in the  
Instructions for Form 1040 for more  
details.  
See How To Avoid Common Mistakes  
Paying Tax Through Withholding or  
in the Instructions for Form 1040.  
Estimated Tax, in Pub. 519.  
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.  
Past Due Returns  
Secure Your Tax Records  
From Identity Theft  
See Past Due Returns in the  
Instructions for Form 1040 for more  
details.  
See Secure Your Tax Records From  
Identity Theft 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.  
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.  
Exception 3. You aren’t eligible to  
claim an earned income credit as a  
Form 1040-NR filer.  
Preparing and filing your tax re-  
turn. After receiving all your wage  
and earnings statements (Forms W-2,  
W-2G, 1099-R, 1099-MISC,  
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  
1099-NEC, etc.); unemployment  
compensation statements (by mail or  
in a digital format) or other  
How Long Should Records  
Be Kept?  
See How Long Should Records Be  
Kept? in the Instructions for Form  
1040 for more details.  
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.  
How Do You Amend Your  
Tax Return?  
premium tax credit unless you meet  
the criteria of one of the exceptions  
under Married taxpayers in the  
See Amended Return in the  
Instructions for Form 1040 for more  
details.  
Instructions for Form 8962.  
Innocent Spouse Relief  
Note. You can file Form 1040-X  
electronically with tax filing software to  
amend 2021 or later Forms 1040-NR.  
See IRS.gov/Filing/  
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.  
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.  
Amended-Return-Frequently-Asked-  
Questions for more information.  
Free File. This program lets you  
Income Tax Withholding  
and Estimated Tax  
prepare and file your federal individual  
income tax return for free using  
software or Free File Fillable Forms.  
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.  
Need a Copy of Your Tax  
Return Information?  
Payments for 2024  
See Income Tax Withholding and  
Estimated Tax Payments for 2024 in  
the Instructions for Form 1040 for  
more details.  
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.  
VITA. The Volunteer Income Tax  
Assistance (VITA) program offers free  
Instructions for Form 1040-NR (2023)  
24  
                     
tax help to people with  
can get up-to-date information on  
scam alerts, initiatives, products, and  
low-to-moderate incomes, persons  
with disabilities, and  
current events and changes in tax law. services. At the IRS, privacy and  
security are our highest priority. We  
IRS.gov/Help: A variety of tools to  
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.  
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.  
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.  
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  
The following IRS YouTube  
channels provide short, informative  
videos on various tax-related topics in  
English, Spanish, and ASL.  
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.  
You may also be able to access tax  
information in your e-filing software.  
Watching IRS videos. The IRS  
Video portal (IRSVideos.gov) contains  
video and audio presentations for  
individuals, small businesses, and tax  
professionals.  
Online tax information in other lan-  
guages. You can find information on  
IRS.gov/MyLanguage if English isn’t  
your native language.  
Need someone to prepare your tax  
return? There are various types of  
tax return preparers, including  
preparation.  
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  
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:  
information, go to MilitaryOneSource  
Also, the IRS offers Free Fillable  
Forms, which can be completed  
online and then e-filed regardless of  
income.  
Using online tools to help prepare  
your return. Go to IRS.gov/Tools for  
the following.  
Free Over-the-Phone Interpreter  
(OPI) Service. The IRS is committed  
to serving taxpayers with  
Primarily responsible for the overall  
substantive accuracy of your return,  
Required to sign the return, and  
Required to include their preparer  
limited-English proficiency (LEP) by  
offering OPI services. The OPI  
Service is a federally funded program  
and is available at Taxpayer  
tax identification number (PTIN).  
Although the tax preparer  
Assistance Centers (TACs), most IRS  
offices, and every VITA/TCE tax return  
site. The OPI Service is accessible in  
more than 350 languages.  
always signs the return, you're  
!
CAUTION  
determines if you’re eligible for the  
earned income credit (EIC).  
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  
Accessibility Helpline available for  
taxpayers with disabilities.  
(IRS.gov/EIN) helps you get an  
employer identification number (EIN)  
at no cost.  
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  
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.  
(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.  
example, braille, 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/  
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,  
HomeBuyer) tool provides information  
on your repayments and account  
balance.  
accountants, enrolled agents, and  
individuals who process Form W-2,  
Wage and Tax Statement, and Form  
W-2c, Corrected Wage and Tax  
Statement.  
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,  
Note. Form 9000, Alternative Media  
Preference, or Form 9000(SP) allows  
you to elect to receive certain types of  
written correspondence in the  
following formats.  
(IRS.gov/SalesTax) figures the  
amount you can claim if you itemize  
deductions on Schedule A (Form  
1040).  
Standard Print.  
Large Print.  
Braille.  
Getting answers to your tax  
questions. On IRS.gov, you  
Instructions for Form 1040-NR (2023)  
25  
Audio (MP3).  
account. For more information, go to  
The IRS can’t issue refunds  
before mid-February for  
Plain Text File (TXT).  
Braille Ready File (BRF).  
!
CAUTION  
returns that claimed the EIC or  
Using direct deposit. The safest  
and easiest way to receive a tax  
refund is to e-file and choose direct  
deposit, which securely and  
the additional child tax credit (ACTC).  
This applies to the entire refund, not  
just the portion associated with these  
credits.  
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.  
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 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.  
electronically transfers your refund  
directly into your financial account.  
Direct deposit also avoids the  
Making a tax payment. 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.  
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.  
IRS Direct Pay: Pay your individual  
tax bill or estimated tax payment  
directly from your checking or savings  
account at no cost to you.  
Reporting and resolving your  
tax-related identity theft issues.  
Wallet: Choose an approved payment  
Tax-related identity theft happens  
processor to pay online or by phone.  
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.  
Schedule a payment when filing your  
federal taxes using tax return  
preparation software or through a tax  
professional.  
The IRS doesn’t initiate contact with  
Access your online account (indi-  
vidual taxpayers only). Go to  
IRS.gov/Account to securely access  
information about your federal tax  
account.  
taxpayers by email, text messages  
(including shortened links), telephone  
calls, or social media channels to  
request or verify personal or financial  
System: Best option for businesses.  
Enrollment is required.  
Check or Money Order: Mail your  
payment to the address listed on the  
information. This includes requests for notice or instructions.  
View the amount you owe and a  
personal identification numbers  
(PINs), passwords, or similar  
information for credit cards, banks, or  
other financial accounts.  
Cash: You may be able to pay your  
breakdown by tax year.  
See payment plan details or apply  
taxes with cash at a participating retail  
store.  
for a new payment plan.  
Same-Day Wire: You may be able  
Make a payment or view 5 years of  
Go to IRS.gov/IdentityTheft, the IRS to do same-day wire from your  
payment history and any pending or  
scheduled payments.  
Identity Theft Central webpage, for  
financial institution. Contact your  
financial institution for availability,  
cost, and time frames.  
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.  
Access your tax records, including  
key data from your most recent tax  
return, and transcripts.  
Note. The IRS uses the latest  
View digital copies of select notices  
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, easy, and faster than mailing in  
a check or money order.  
from the IRS.  
Approve or reject authorization  
requests from tax professionals.  
Get an Identity Protection PIN (IP  
View your address on file or  
PIN). IP PINs are six-digit numbers  
assigned to taxpayers to help prevent  
the misuse of their SSNs on  
manage your communication  
preferences.  
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  
recently filed tax return, and get your  
adjusted gross income. Create or  
access your online account at  
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  
What if I can’t pay now? Go to  
information about your options.  
Apply for an online payment  
your tax obligation in monthly  
Ways to check on the status of  
your refund.  
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.  
Go to IRS.gov/Refunds.  
Download the official IRS2Go app  
Tax Pro Account. This tool lets your  
tax professional submit an  
to your mobile device to check your  
refund status.  
authorization request to access your  
individual taxpayer IRS online  
Call the automated refund hotline at  
Qualifier to see if you can settle your  
800-829-1954.  
Instructions for Form 1040-NR (2023)  
26  
tax debt for less than the full amount  
you owe. For more information on the  
Offer in Compromise program, go to  
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.  
appropriately on IRS.gov to take  
so you’ll know in advance that you can  
further action. To learn more about the get the service you need without long  
tool, go to IRS.gov/Upload.  
wait times. Before you visit, go to  
IRS.gov/TACLocator 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.”  
Note. 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  
Interest and Penalties  
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.  
It can take up to 3 weeks from  
See Interest and Penalties in the  
Instructions for Form 1040 for more  
details.  
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.  
Refund Information  
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.  
See Refund Information in the  
Instructions for Form 1040 for more  
details.  
Contacting your local TAC. Keep in  
mind, many questions can be  
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.  
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  
Responding to an IRS notice or let-  
ter. You can now upload responses to  
all notices and letters using the  
Document Upload Tool. For notices  
that require additional action,  
handled online or by phone. All TACs  
now provide service by appointment,  
taxpayers will be redirected  
Instructions for Form 1040-NR (2023)  
27  
   
Article 21(2), and you elected to use  
the standard deduction for the tax  
year the state or local income tax was  
paid.  
though the text for line 5 on Schedule  
1 (Form 1040) mentions S  
Instructions for Schedule  
1 (Form 1040)—Additional  
Income and Adjustments  
to Income  
corporations, the reference to S  
corporations doesn’t apply to Form  
1040-NR filers.  
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.  
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  
General Instructions  
Hints, earlier, use Schedule 1 (Form  
1040) to report income or adjustments  
to income that can’t be entered  
directly on Form 1040-NR.  
Lines 2a and 2b—Alimony  
Received  
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.  
Leave lines 2a and 2b of Schedule 1  
(Form 1040) blank. Don’t follow the  
instructions in Lines 2a and  
information, see the Instructions for  
Schedule E (Form 1040).  
2b—Alimony Received 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.  
If you’re electing to treat  
income from real property  
located in the United States  
TIP  
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  
Line 3—Business Income or (Loss)  
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.  
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.  
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.  
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.  
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.  
Line 4—Other Gains or (Losses)  
Line 7—Unemployment  
Compensation  
See Line 4 under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on other gains  
or losses.  
See Line 7 under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on  
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  
Exception. The assets must have  
been used in a U.S. trade or business.  
unemployment compensation.  
Line 5—Rental Real Estate,  
Royalties, Partnerships, S  
Corporations, Trusts, etc.  
Lines 8a Through 8z—Other  
Income  
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,  
See Lines 8a Through 8z under  
Instructions for Schedule 1 in the  
Instructions for Form 1040 for details  
Form 1040-NR filers can't be  
shareholders in S corporations. Even  
Instructions for Form 1040-NR (2023)  
28  
               
on other income, but see Line 8a  
Line 8f—Income From Form 8889  
Line 8m—Olympic and Paralympic  
Medals and USOC Prize Money  
through Line 8z below for exceptions.  
See Line 8f under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on Form 8889,  
Health Savings Accounts (HSAs).  
Line 8a—Net Operating Loss  
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.  
See Line 8a under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on net operating  
losses.  
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 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 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 8h—Jury Duty Pay  
Leave Schedule 1 (Form 1040),  
line 8h, blank. Jury duty pay doesn’t  
apply to Form 1040-NR filers.  
Line 8o—Section 951A(a)  
Inclusion  
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.  
Leave Schedule 1 (Form 1040),  
line 8o, blank. The section 951A(a)  
inclusion doesn’t apply to Form  
1040-NR filers.  
Exception. The prizes and awards  
Line 8p—Section 461(l) Excess  
Business Loss Adjustment  
must be from your trade or business.  
Line 8j—Activity Not Engaged in  
for Profit Income  
Line 8c—Cancellation of Debt  
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.  
See Line 8c under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on cancellation  
of debt.  
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.  
Exception. For Form 1040-NR filers,  
canceled debt in box 2 of Form  
Line 8q—Taxable Distributions  
From an ABLE Account  
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).  
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.  
Line 8k—Stock Options  
See Line 8k under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on stock  
options.  
Line 8d—Foreign Earned Income  
Exclusion From Form 2555  
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  
Line 8r—Scholarship and  
Fellowship Grants Not Reported  
on Form W-2  
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.  
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,  
Leave line 8l blank. Include this  
income on Schedule NEC (Form  
1040-NR), line 6.  
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.  
Instructions for Form 1040-NR (2023)  
29  
 
course-related expenses. For  
example, amounts used for room,  
board, and travel must be reported on  
line 8r.  
Line 8s—Nontaxable Amount of  
Medicaid Waiver Payments  
Included on Form 1040, Line 1a or  
1d  
Tuition and  
fees  
$25,000  
1,000  
Required  
books,  
supplies, and  
equipment  
Room and  
board  
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.  
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.  
9,000  
$35,000  
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  
The Form 1042-S you received from  
ABC University for 2023 shows  
$9,000 in box 2 and $1,260 (14% of  
$9,000) in box 10.  
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.  
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.  
scholarship. This applies even if all  
candidates for a degree must perform  
the services to receive the degree.  
Line 8t—Pension or Annuity From  
a Nonqualified Deferred  
Compensation Plan or a  
Nongovernmental Section 457  
Plan  
For more information about tax  
requirements for scholarships and  
fellowships, see Pub. 519 and  
chapter 1 of Pub. 970.  
You would enter $9,000 on line 8r  
of Schedule 1 (Form 1040) only.  
Note. Under some treaties,  
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.  
scholarship or fellowship grant income  
isn’t exempt from tax if the income is  
received in exchange for the  
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  
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  
nongovernmental section 457 plan.  
Line 8u—Wages Earned While  
Incarcerated  
When completing your tax return,  
do the following.  
See Line 8u under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on wages  
earned while incarcerated.  
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  
1040-NR. See the instructions for item  
L of Schedule OI, later, for details.  
Line 8z—Other Income  
column (d) of the schedule.  
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 2023 are as  
follows.  
Enter $9,000 from box L1(e) of  
See Line 8z under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on other  
income.  
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.  
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, U.S.  
Tax Guide for Aliens and the  
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.  
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 Form 1040-NR (2023)  
30  
 
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.  
Line 16—Self-Employed SEP,  
SIMPLE, and Qualified Plans  
Lines 19a, 19b, and 19c—Alimony  
Paid  
See Line 16 under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on  
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.  
self-employed SEP, SIMPLE, and  
qualified plans.  
Adjustments to Income  
Line 11—Educator Expenses  
Line 17—Self-Employed Health  
Insurance Deduction  
Line 20—IRA Deduction  
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.  
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,  
Foreign Earned Income, discussions  
to your situation. You can’t file that  
form.  
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.  
Line 12—Certain Business  
Expenses of Reservists,  
Performing Artists, and Fee-Basis  
Government Officials  
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.  
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).  
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 must have taxable  
compensation effectively connected  
with a U.S. trade or business.  
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 21—Student Loan Interest  
Deduction  
Line 13—Health Savings Account  
(HSA) 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  
the guidance for the filing status you  
checked at the top of page 1 of Form  
1040-NR.  
Exception 2.