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Vorm 1040-NR juhised

Vorm 1040-NR, USA mitteresidendist välismaalase tuludeklaratsioon

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. If you checked the  
Married filing separately box at the top  
of page 1 of Form 1040-NR, you can’t  
take the student loan interest  
deduction.  
See Line 13 under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on the HSA  
deduction.  
Line 14—Moving Expenses for  
Members of the Armed Forces  
See Line 14 under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on these moving  
expenses.  
Line 18—Penalty on Early  
Withdrawal of Savings  
Line 15—Deductible Part of  
Self-Employment Tax  
See Line 18 under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on the penalty  
on early withdrawal of savings.  
Line 22—Reserved for Future Use  
See Line 15 under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on the  
deductible part of self-employment  
tax.  
Leave line 22 blank.  
Instructions for Form 1040-NR (2023)  
31  
                 
Line 23—Archer MSA Deduction  
Line 24f—Contributions to Section Line 24k—Excess Deductions of  
501(c)(18)(D) Pension Plans  
Section 67(e) Expenses From  
Schedule K-1 (Form 1041)  
See Form 8853.  
See Line 24f under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on contributions  
to section 501(c)(18)(D) pension  
plans.  
Line 24—Other Adjustments  
See Line 24k under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on excess  
deductions of section 67(e) expenses  
from Schedule K-1 (Form 1041).  
See Line 24a through Line 24z below  
for details and exceptions.  
Line 24a—Jury Duty Pay  
Line 24g—Contributions by  
Certain Chaplains to Section  
403(b) Plans  
Line 24z—Other Adjustments  
Leave Schedule 1 (Form 1040),  
line 24a, blank. Jury duty pay doesn’t  
apply to Form 1040-NR filers.  
See Line 24z under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on other  
adjustments.  
Exception. For the instructions for  
Form 1099 loss reporting and  
Incorrect Form 1099-K, replace the  
references to lines 8z and 24z with  
Schedule NEC, line 12. See the  
instructions for Schedule NEC,  
line 12, later.  
See Line 24g under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on contributions  
by certain chaplains to section 403(b)  
plans.  
Line 24b—Deductible Expenses  
From the Rental of Personal  
Property Engaged in for Profit  
Leave Schedule 1 (Form 1040),  
Line 24h—Attorney Fees and Court  
Costs for Actions Involving Certain  
Unlawful Discrimination Claims  
line 24b, blank unless the expenses  
arise from a U.S. trade or business.  
Form 1040-NR filers can’t deduct  
expenses from the rental of personal  
property engaged in for profit, but not  
as part of a U.S. trade or business.  
See Line 24h under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on attorney fees  
and court costs for actions involving  
certain unlawful discrimination claims.  
Exception. Don’t include on line 24h  
attorney fees and court costs for  
actions involving certain unlawful  
discrimination claims to the extent the  
gross income from such actions is not  
effectively connected.  
Instructions for Schedule  
2 (Form 1040)—Additional  
Taxes  
Line 24c—Nontaxable Amount of  
the Value of Olympic and  
Paralympic Medals and USOC  
Prize Money Reported on Line 8m  
General Instructions  
Hints, earlier, use Schedule 2 (Form  
1040) if you have additional taxes that  
can’t be entered directly on the Form  
1040-NR.  
See Line 24c under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on the  
nontaxable amount of the value of  
Olympic and Paralympic medals and  
USOC prize money.  
Line 24i—Attorney Fees and Court  
Costs You Paid in Connection With  
an Award From the IRS for  
Information You Provided That  
Helped the IRS Detect Tax Law  
Violations  
Include the amount on Schedule 2,  
line 3, in the total on Form 1040-NR,  
line 17.  
Line 24d—Reforestation  
Amortization and Expenses  
Enter the amount on Schedule 2,  
line 21, on Form 1040-NR, line 23b.  
See Line 24d under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on reforestation  
amortization and expenses.  
When completing a line on  
Schedule 2 (Form 1040), look to the  
instructions below for that line, which  
may direct you to the Schedule 2  
instructions found in the  
Instructions for Form 1040 for  
guidance.  
See Line 24i under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on attorney fees  
and court costs you paid in  
connection with an award from the  
IRS for information you provided that  
helped the IRS detect tax law  
violations.  
Line 24e—Repayment of  
Supplemental Unemployment  
Benefits Under the Trade Act of  
1974  
See the specific line  
instructions below for any  
!
CAUTION  
Exceptions. For example,  
Line 24j—Housing Deduction From  
Form 2555  
See Line 24e under Instructions for  
Schedule 1 in the Instructions for  
Form 1040 for details on repayment of  
supplemental unemployment benefits  
under the Trade Act of 1974.  
see Line 1 below, which has four  
exceptions. Also, only use the  
guidance for the filing status you  
checked at the top of page 1 of Form  
1040-NR. No other guidance under  
Instructions for Schedule 2 in the  
Instructions for Form 1040 will apply  
to you.  
Leave Schedule 1 (Form 1040),  
line 24j, blank. The housing deduction  
from Form 2555 doesn’t apply to Form  
1040-NR filers.  
Instructions for Form 1040-NR (2023)  
32  
   
Line 2—Excess Advance Premium  
Tax Credit Repayment  
Line 6—Uncollected Social  
Security and Medicare Tax From  
Form 8919  
Specific Instructions  
Line 1—Alternative Minimum Tax  
(AMT)  
See Line 2 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on the excess  
advance premium tax credit  
repayment.  
See Line 6 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on uncollected  
social security and Medicare tax on  
wages from Form 8919.  
Exception. Enter the amount from  
line 6 of Form 8919 on Form  
1040-NR, line 1g, as Form 8919,  
line 6, indicates.  
See Line 1 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on the  
alternative minimum tax.  
Exception 1. For estates and  
trusts only. If you’re filing for an  
estate or trust, do the following.  
Exception. You can claim the  
premium tax credit for dependents  
only if you’re a U.S. national; a  
resident of Canada, Mexico, or South  
Korea; or a student or a business  
apprentice eligible for the benefits of  
Article 21(2) of the United States–  
India Income Tax Treaty. If you’re filing  
Form 1040-NR and considered  
married for federal tax purposes, you  
can’t claim the premium tax credit  
unless you meet the criteria of one of  
the exceptions under Married  
taxpayers in the Instructions for Form  
8962.  
Use Schedule I (Form 1041) and its  
instructions to find out if you owe the  
alternative minimum tax. Don’t use the  
Instructions for Form 1040 to figure  
whether you owe the alternative  
minimum tax.  
Line 8—Additional Tax on IRAs,  
Other Qualified Retirement Plans,  
etc.  
If you disposed of a U.S. real  
property interest at a gain, you must  
make a special computation to see if  
you owe this tax. For details, see  
Nonresident Aliens in the Instructions  
for Form 6251.  
See Line 8 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on additional tax  
on IRAs, other qualified retirement  
plans, etc.  
Exception 2. Only use the guidance  
for the filing status you checked at the  
top of page 1 of Form 1040-NR. No  
other guidance in Line 1, Alternative  
Minimum Tax, in the Instructions for  
Schedule 2 found in the Instructions  
for Form 1040 will apply to you.  
Exception 3. The following in the list  
under Exception in Line 1 under  
Instructions for Schedule 2 in the  
Instructions for Form 1040 don’t apply  
to you.  
Line 4—Self-Employment Tax  
Line 9—Household Employment  
Taxes  
Enter the amount of any taxes from  
Schedule SE (Form 1040). See the  
Instructions for Schedule SE (Form  
1040) for more information.  
See Line 9 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on household  
employment taxes.  
If you’re a self-employed  
nonresident alien, you must pay  
self-employment tax only if an  
international social security  
Line 10—First-Time Homebuyer  
Credit Repayment  
agreement (often called a totalization  
agreement) in effect determines that  
you’re covered under the U.S. social  
security system. See the Instructions  
for Schedule SE (Form 1040) for  
information about international social  
security agreements. Information  
about totalization agreements is  
available at IRS.gov. Enter “totalization  
agreement” in the search box there.  
You can also find information at  
The reference to income (or loss)  
See Line 10 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on first-time  
homebuyer credit repayment.  
from S corporations. Nonresident  
aliens can’t be shareholders in an S  
corporation.  
Investment interest expense  
reported on Form 4952 can’t apply to  
you. Nonresident aliens don’t file Form  
4952.  
Line 11—Additional Medicare Tax  
See Line 11 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on the  
Additional Medicare Tax from Form  
8959.  
Net qualified disaster loss unless  
you’re a student or business  
apprentice eligible for benefits under  
Article 21(2) of the United States–  
India Income Tax Treaty and you  
reported a standard deduction on  
Schedule A (Form 1040-NR), line 7.  
“International Agreements.”  
If you aren’t required to pay  
self-employment tax but do so  
Line 12—Net Investment Income  
Tax  
!
CAUTION  
anyway, you won’t be eligible  
to receive social security benefits.  
Exception 4. On line 2 of the  
Worksheet To See if You Should Fill in  
Form 6251—Schedule 2, Line 1, enter  
the amount from Schedule A (Form  
1040-NR), line 1b. Do not enter the  
amount from line 7.  
See Line 12 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on the net  
investment income tax from Form  
8960.  
Exception. You’re only liable for the  
net investment income tax if you’re a  
dual-status taxpayer (see Dual-Status  
Taxpayers, earlier). You may owe this  
tax for the part of the year you were a  
Line 5—Social Security and  
Medicare Tax From Form 4137  
See Line 5 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on social  
security and Medicare tax on  
unreported tip income from Form  
4137.  
Instructions for Form 1040-NR (2023)  
33  
               
U.S. resident (see Form 8960 and its  
instructions).  
Line 17b—Recapture of Federal  
Mortgage Subsidy  
Line 17h—Income You Received  
From a Nonqualified Deferred  
Compensation Plan That Fails to  
Meet the Requirements of Section  
409A  
See Line 17b under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on recapture of  
federal mortgage subsidy.  
Line 13—Uncollected Social  
Security and Medicare or RRTA Tax  
on Tips or Group-Term Life  
Insurance  
See Line 17h under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on income you  
received from a nonqualified deferred  
compensation plan that fails to meet  
the requirements of section 409A.  
Line 17c—Additional Tax on HSA  
Distributions  
See Line 13 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on uncollected  
social security and Medicare or RRTA  
tax on tips or group-term life insurance  
from Form W-2, box 12.  
See Line 17c under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on additional tax  
on HSA distributions.  
Line 17i—Compensation You  
Received From a Nonqualified  
Deferred Compensation Plan  
Described in Section 457A  
Line 14—Interest on Tax Due on  
Installment Income From the Sale  
of Certain Residential Lots and  
Timeshares  
Line 17d—Additional Tax on an  
HSA  
See Line 17i under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on  
See Line 17d under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on additional tax  
on an HSA because you didn’t remain  
an eligible individual.  
See Line 14 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on interest on  
tax due on installment income from  
the sale of certain residential lots and  
timeshares.  
compensation you received from a  
nonqualified deferred compensation  
plan described in section 457A.  
Line 17e—Additional Tax on  
Archer MSA Distributions  
Line 17j—Section 72(m)(5) Excess  
Benefits Tax  
Line 15—Interest on the Deferred  
Tax on Gain From Certain  
Installment Sales With a Sales  
Price Over $150,000  
See Line 17e under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on additional tax  
on Archer MSA distributions from  
Form 8853.  
See Line 17j under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on the section  
72(m)(5) excess benefits tax.  
See Line 15 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on interest on  
the deferred tax on gain from certain  
installment sales with a sales price  
over $150,000.  
Line 17k—Golden Parachute  
Payments  
Line 17f—Additional Tax on  
Medicare Advantage MSA  
Distributions  
See Line 17k under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on golden  
parachute payments.  
See Line 17f under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on additional tax  
on Medicare Advantage MSA  
Line 16—Recapture of Low-Income  
Housing Credit  
Line 17l—Tax on Accumulation  
Distribution of Trusts  
distributions from Form 8853.  
See Line 16 under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on recapture of  
low-income housing credit from Form  
8611.  
Line 17g—Recapture of a  
See Line 17l under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on tax on  
accumulation distribution of trusts.  
Charitable Contribution Deduction  
Related to a Fractional Interest in  
Tangible Personal Property  
Lines 17a Through 17z—Other  
Additional Taxes  
See Line 17g under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on recapture of  
a charitable contribution deduction  
related to a fractional interest in  
tangible personal property.  
Line 17m—Excise Tax on Insider  
Stock Compensation From an  
Expatriated Corporation  
See Line 17a through Line 17z below  
for details and exceptions.  
See Line 17m under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on excise tax on  
insider stock compensation from an  
expatriated corporation.  
Line 17a—Recapture of Other  
Credits  
See Line 17a under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on recapture of  
other credits.  
Instructions for Form 1040-NR (2023)  
34  
         
(Form 1040), line 2. Otherwise, see  
Form 1116 to see whether you can  
take the credit. For details on foreign  
income taxed by the United States,  
United States, earlier.  
Exception 3. If an estate or trust is  
electing the foreign tax credit, the  
estate or trust must complete Form  
1116. Exception 2 above is only for  
individual taxpayers.  
Exception 4. Only use the guidance  
for the filing status you checked at the  
top of page 1 of Form 1040-NR. No  
other guidance in Line 1 under  
Instructions for Schedule 3 in the  
Instructions for Form 1040 will apply  
to you.  
Exception 5. The discussion of Form  
4563 and Puerto Rico sourced  
income doesn’t apply to you.  
Line 17n—Look-Back Interest  
Under Section 167(g) or 460(b)  
From Form 8697 or 8866  
Instructions for Schedule  
3 (Form 1040)—Additional  
Credits and Payments  
See Line 17n under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on look-back  
interest under section 167(g) or  
460(b) from Form 8697 or 8866.  
General Instructions  
Hints, earlier, use Schedule 3 (Form  
1040) if you have nonrefundable  
credits, other than the child tax credit  
or the credit for other dependents, or  
other payments and refundable  
credits.  
Line 17o—Tax on Non-Effectively  
Connected Income for Any Part of  
the Year You Were a Nonresident  
Alien From Form 1040-NR  
Include the amount on Schedule 3,  
line 8, in the amount entered on Form  
1040-NR, line 20.  
Leave Schedule 2, line 17o, blank,  
unless you’re a dual-status taxpayer. If  
you aren’t a dual-status taxpayer,  
enter the tax on your noneffectively  
connected income (that is, your  
income not effectively connected with  
a U.S. trade or business) on Form  
1040-NR, line 23a. See Instructions  
later.  
Enter the amount on Schedule 3,  
line 15, on Form 1040-NR, line 31.  
When completing a line of  
Schedule 3 (Form 1040), look to the  
instructions below for that line, which  
may direct you to the Schedule 3  
instructions found in the  
Instructions for Form 1040 for  
guidance.  
Line 2—Credit for Child and  
Dependent Care Expenses  
See Line 2 under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the credit for  
child and dependent care expenses.  
Line 17p—Any Interest From Form  
8621, Line 16f, Relating to  
Distributions From, and  
Dispositions of, Stock of a Section  
1291 Fund  
See the specific line  
instructions below for any  
!
CAUTION  
Exceptions. For example,  
see Line 1 below, which has five  
exceptions. Also, only use the  
guidance for the filing status you  
checked at the top of page 1 of Form  
1040-NR. No other guidance under  
Instructions for Schedule 3 in the  
Instructions for Form 1040 will apply  
to you.  
Line 3—Education Credits  
Leave Schedule 2, line 17p, blank.  
Persons filing Form 1040-NR don’t file  
Form 8621.  
Leave Schedule 3 (Form 1040), line 3,  
blank. Persons filing Form 1040-NR  
cannot claim education credits.  
Line 17q—Any Interest From Form  
8621, Line 24  
Line 4—Retirement Savings  
Contributions Credit (Saver's  
Credit)  
Specific Instructions  
Line 1—Foreign Tax Credit  
Leave Schedule 2, line 17q, blank.  
Persons filing Form 1040-NR don’t file  
Form 8621.  
See Line 4 under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the  
retirement savings contributions credit  
(saver's credit).  
Exception. Only use the guidance for  
the filing status you checked at the top  
of page 1 of Form 1040-NR. No other  
guidance in Line 4 under Instructions  
for Schedule 3 in the Instructions for  
Form 1040 will apply to you.  
See Line 1 under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the foreign  
tax credit.  
Exception 1. The TIP, requiring you  
to see the instructions for Forms 1040  
and 1040-SR, line 16, doesn’t apply to  
you. You can’t make a section 962  
election.  
Line 17z—Any Other Taxes  
See Line 17z under Instructions for  
Schedule 2 in the Instructions for  
Form 1040 for details on other taxes.  
Line 20—Section 965 Net Tax  
Liability Installment From Form  
965-A  
Exception 2. If you meet all five  
requirements in Line 1 under  
Instructions for Schedule 3 in the  
Instructions for Form 1040 and the  
income for which you’re taking the  
foreign tax credit is income taxed by  
the United States, enter on Schedule  
3 (Form 1040), line 1, the smaller of  
(a) your total foreign taxes, or (b) the  
total of the amounts on Form  
Leave Schedule 2 (Form 1040),  
line 20, blank. Persons filing Form  
1040-NR can’t have a section 965 net  
tax liability installment from Form  
965-A.  
Line 5—Residential Energy Credits  
See Line 5 under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the  
residential clean energy credit and the  
energy efficient home improvement  
credit.  
1040-NR, line 16, and Schedule 2  
Instructions for Form 1040-NR (2023)  
35  
         
Lines 6a Through 6z—Other  
Nonrefundable Credits  
Line 6h—District of Columbia  
First-Time Homebuyer Credit From Credits  
Form 8859  
Line 6z—Other Nonrefundable  
See Line 6a through Line 6z below for  
See Line 6z under Instructions for  
details and exceptions.  
Schedule 3 in the Instructions for  
Form 1040 for details on other  
nonrefundable credits.  
See Line 6h under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the District of  
Columbia first-time homebuyer credit  
from Form 8859.  
Line 6a—General Business Credit  
From Form 3800  
Line 9—Net Premium Tax Credit  
See Line 6a under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the general  
business credit.  
See Line 9 under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the net  
premium tax credit.  
Exception. You can claim the  
premium tax credit for dependents  
only if you’re a U.S. national; a  
resident of Canada, Mexico, or South  
Korea; or a student or a business  
apprentice eligible for the benefits of  
Article 21(2) of the United States–  
India Income Tax Treaty.  
If you’re filing Form 1040-NR and  
considered married for federal tax  
purposes, you can’t claim the net  
premium tax credit unless you meet  
the criteria of one of the exceptions  
under Married taxpayers in the  
Instructions for Form 8962.  
Line 6i—Qualified Electric Vehicle  
Credit From Form 8834  
See Line 6i under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the qualified  
electric vehicle credit from Form 8834.  
Line 6b—Credit for Prior Year  
Minimum Tax From Form 8801  
See Line 6b under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the credit for  
prior year minimum tax from Form  
8801.  
Line 6j—Alternative Fuel Vehicle  
Refueling Property Credit From  
Form 8911  
See Line 6j under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the  
Line 6c—Adoption Credit From  
Form 8839  
alternative fuel vehicle refueling  
property credit from Form 8911.  
See Line 6c under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the adoption  
credit from Form 8839.  
Line 6k—Credit to Holders of Tax  
Credit Bonds From Form 8912  
Line 10—Amount Paid With  
Request for Extension To File  
Line 6d—Credit for the Elderly or  
Disabled From Schedule R (Form  
1040)  
See Line 6k under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the credit to  
holders of tax credit bonds from Form  
8912.  
See Line 10 under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the amount  
paid with a request for extension to  
file.  
Exception. The discussion of Form  
2350 does not apply to you. That form  
is for U.S citizens and resident aliens  
abroad.  
Leave Schedule 3 (Form 1040),  
line 6d, blank. The credit for the  
elderly or disabled from Schedule R  
does not apply to Form 1040-NR  
filers.  
Line 6l—Amount on Form 8978,  
Line 14  
See Line 6l under Instructions for  
Line 6f—Clean Vehicle Credit From Schedule 3 in the Instructions for  
Form 8936  
Form 1040 for details on the amount  
from Form 8978.  
Line 11—Excess Social Security  
and Tier 1 RRTA Tax Withheld  
See Line 6f under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the clean  
vehicle credit from Form 8936.  
Exception. If you use the Negative  
Form 8978 Adjustment  
Worksheet—Schedule 3 (Line 6l), you  
will use the same line of Form  
1040-NR that is used for Form 1040 or  
1040-SR.  
See Line 11 under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on excess social  
security and tier 1 RRTA tax withheld.  
Exception. Only use the guidance for  
the filing status you checked at the top  
of page 1 of Form 1040-NR. No other  
guidance in Line 11 under Instructions  
for Schedule 3 in the Instructions for  
Form 1040 will apply to you. You can’t  
claim excess social security or tier 1  
RRTA tax withheld for your spouse.  
Line 6g—Mortgage Interest Credit  
From Form 8396  
Line 6m—Credit for Previously  
Owned Clean Vehicles From Form  
8936  
See Line 6g under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the mortgage  
interest credit from Form 8396.  
See Line 6m under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details.  
Instructions for Form 1040-NR (2023)  
36  
       
Do not use Schedule A (Form  
The safe harbor applies if you meet  
the following conditions.  
Line 12—Credit for Federal Tax on  
Fuels  
1040-NR) with Form 1040 or  
1040-SR. Use Schedule A (Form  
1040-NR) only with Form 1040-NR.  
Use Schedule A (Form 1040) with  
Form 1040 or 1040-SR.  
1. You made a cash contribution to  
See Line 12 under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the credit for  
federal tax on fuels.  
an entity described in section 170(c).  
2. In return for the cash  
contribution, you received a state or  
local income tax credit.  
3. You must reduce your charitable  
contribution amount by the amount of  
the state or local income tax credit you  
receive.  
Use only these instructions when  
completing Schedule A (Form  
1040-NR). Don’t use the instructions  
for any other Schedule A.  
Lines 13a Through 13z—Other  
Payments or Refundable Credits  
Don’t include on Schedule A (Form  
1040-NR) items deducted elsewhere,  
such as on Form 1040-NR or  
See Line 13b through Line 13z below  
If you meet these conditions, and to  
the extent you apply the state or local  
income tax credit to this or a prior  
year's state or local income tax  
for details and exceptions.  
Schedule C, E, or F (Form 1040).  
Line 13b—Credit for Repayment of  
Amounts Included in Income From  
Earlier Years  
Note. Except as provided in  
Exception next, include only  
liability, you may include this amount  
on line 1a. To the extent you apply a  
portion of the credit to offset your state  
or local income tax liability in a  
deductions and losses properly  
allocated and apportioned to income  
effectively connected with a U.S. trade  
or business. Don’t include deductions  
and/or losses that relate to exempt  
income or to income that isn’t  
See Line 13b under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on the credit for  
repayment of amounts included in  
income from earlier years.  
subsequent year (as permitted by  
law), you may treat this amount as  
state or local income tax paid in the  
year the credit is applied.  
effectively connected with a U.S. trade  
or business. See section 861(b).  
For more information about this  
safe harbor and examples, see Treas.  
Reg. 1.164-3(j).  
Line 13c—Elective Payment  
Election From Form 3800  
Exception. You can deduct certain  
charitable contributions and casualty  
and theft losses even if they do not  
relate to your effectively connected  
See Line 13c under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details.  
Line 1b. The deduction for state and  
local taxes is generally limited to  
$10,000 ($5,000 if married filing  
separately). On Schedule A (Form  
1040-NR), line 1b, enter the amount  
that is the smaller of state and local  
income taxes from line 1a and  
$10,000 ($5,000 if married filing  
separately).  
Line 13d—Deferred Amount of Net  
Section 965 Tax Liability  
State and Local Income Taxes  
Line 1a. You can deduct state and  
local income taxes you paid or that  
were withheld from your salary during  
2023 on income connected with a  
U.S. trade or business. If, during 2023,  
you received any refunds of, or credits  
for, income tax paid in earlier years,  
do not subtract them from the amount  
you deduct here. Also, don’t reduce  
your deduction by any state or local  
income tax refund or credit you expect  
to receive for 2023. Instead, see the  
instructions for Schedule 1, line 1,  
earlier, in these instructions.  
Safe harbor for certain charitable  
contributions made in exchange  
for a state or local income tax  
credit. If you made a charitable  
contribution in exchange for a state or  
local income tax credit and your  
charitable contribution deduction must  
be reduced as a result of receiving or  
expecting to receive the tax credit, you  
may qualify for a safe harbor that  
allows you to treat some or all of the  
disallowed charitable contribution as a  
payment of state and local income  
taxes.  
Leave Schedule 3 (Form 1040),  
line 13d, blank. Net section 965  
inclusions don’t apply to Form  
1040-NR filers.  
Gifts to U.S. Charities  
Lines 2 Through 4  
Line 13z—Other Payments or  
Refundable Credits  
You can deduct contributions or gifts  
you gave to U.S. organizations that  
are religious, charitable, educational,  
scientific, or literary in purpose. You  
can also deduct what you gave to U.S.  
organizations that work to prevent  
cruelty to children or animals. Certain  
whaling captains may be able to  
deduct expenses paid in 2023 for  
Native Alaskan subsistence bowhead  
whale hunting activities. See Pub. 526  
for details.  
See Line 13z under Instructions for  
Schedule 3 in the Instructions for  
Form 1040 for details on other  
payments and refundable credits.  
Exception. In Line 13z under  
Instructions for Schedule 3 in the  
Instructions for Form 1040, the  
discussion of section 960 doesn’t  
apply to you. Persons filing Form  
1040-NR can’t claim that credit.  
To verify an organization's  
charitable status, you can do the  
following.  
Instructions for  
Schedule A (Form  
1040-NR)—Itemized  
Deductions  
Check with the organization to  
which you made the donation. The  
organization should be able to provide  
you with verification of its charitable  
status.  
Before you begin:  
!
CAUTION  
Instructions for Form 1040-NR (2023)  
37  
               
Use our online search tool at  
acknowledgment from the charitable  
organization showing the information  
in (1) and (2) next.  
1. The amount of any money  
contributed and a description (but not  
value) of any property donated.  
2. Whether the organization did or  
didn’t give you any goods or services  
in return for your contribution. If you  
did receive any goods or services, a  
description and estimate of the value  
must be included. If you received only  
intangible religious benefits (such as  
admission to a religious ceremony),  
the organization must state this, but it  
doesn’t have to describe or value the  
benefit.  
IRS.gov/TEOS to see if an  
TIP  
organization is eligible to receive  
tax-deductible contributions.  
income tax credit, earlier, under  
Line 1a, if your cash contribution is  
disallowed because you received or  
expected to receive a credit.  
Examples of U.S. qualified charita-  
ble organizations. Examples of U.S.  
qualified charitable organizations  
include the following.  
An amount paid to or for the benefit  
Churches, mosques, synagogues,  
of a college or university in exchange  
for the right to purchase tickets to an  
athletic event in the college’s or  
university's stadium.  
temples, and other religious  
organizations.  
Scouts BSA, Boys and Girls Clubs  
of America, CARE, Girl Scouts,  
Goodwill Industries, Red Cross,  
Salvation Army, and United Way.  
Travel expenses (including meals  
and lodging) while away from home  
performing donated services, unless  
there was no significant element of  
personal pleasure, recreation, or  
vacation in the travel.  
Fraternal orders, if the gifts will be  
used for the purposes listed under  
Lines 2 Through 4, earlier.  
In figuring whether a gift is $250 or  
more, don’t combine separate  
Veterans' groups and certain  
Political contributions.  
cultural groups.  
Nonprofit hospitals and medical  
Dues, fees, or bills paid to country  
donations. For example, if you gave  
your church $25 each week for a total  
of $1,300, treat each $25 payment as  
a separate gift. If you made donations  
through payroll deductions, treat each  
deduction from each paycheck as a  
separate gift. See Pub. 526 if you  
made a separate gift of $250 or more  
through payroll deduction.  
clubs, lodges, fraternal orders, or  
similar groups, unless the contribution  
or gift is to be used exclusively for  
religious, charitable, scientific, literary,  
or educational purposes, or for the  
prevention of cruelty to children or  
animals.  
research organizations.  
Most nonprofit educational  
organizations, such as colleges, but  
only if your contribution isn’t a  
substitute for tuition or other  
enrollment fees.  
Federal, state, and local  
Cost of raffle, bingo, or lottery  
governments if the gifts are solely for  
public purposes.  
tickets. But you may be able to deduct  
these expenses on line 7. See Line 7,  
later, for more information on  
gambling losses.  
To be contemporaneous, you must  
get the written acknowledgment from  
the charitable organization by the date  
you file your return or the due date  
(including extensions) for filing your  
return, whichever is earlier. Don’t  
attach the contemporaneous written  
acknowledgment to your return.  
Amounts you can deduct.  
Contributions can be in cash,  
Value of your time or services.  
Value of blood given to a blood  
property, or out-of-pocket expenses  
you paid to do volunteer work for the  
kinds of organizations described  
earlier. If you drove to and from the  
volunteer work, you can take the  
actual cost of gas and oil or 14 cents a  
mile. Add parking and tolls to the  
amount you claim under either  
method, but don’t deduct any  
bank.  
The transfer of a future interest in  
tangible personal property. Generally,  
no deduction is allowed until the entire  
interest has been transferred.  
Instead, keep it for your records.  
Limit on the amount you can de-  
duct. See Pub. 526 to figure the  
amount of your deduction if any of the  
following applies.  
1. Your cash contributions or  
contributions of ordinary income  
property are more than 30% of the  
amount on Form 1040-NR, line 11.  
Gifts to individuals and groups that  
are operated for personal profit.  
Gifts to foreign organizations. But  
amounts that were repaid to you.  
you may be able to deduct gifts to  
certain U.S. organizations that transfer  
funds to foreign charities and certain  
Canadian, Israeli, and Mexican  
charities. For details and exceptions,  
see Pub. 526.  
Gifts from which you benefit. If you  
made a gift and received a benefit in  
return, such as food, entertainment, or  
merchandise, you can generally  
2. Your gifts of capital gain  
deduct only the amount that is more  
than the value of the benefit. But this  
rule doesn’t apply to certain  
property are more than 20% of the  
amount on Form 1040-NR, line 11.  
Gifts to organizations engaged in  
certain political activities that are of  
direct financial interest to your trade or  
business. See section 170(f)(9).  
membership benefits provided in  
return for an annual payment of $75 or  
less or to certain items or benefits of  
token value. For details, see Pub. 526.  
3. You gave gifts of property that  
increased in value or gave gifts of the  
use of property.  
Gifts to groups whose purpose is to  
lobby for changes in the laws.  
Gifts to civic leagues, social and  
Example. You paid $70 to a  
charitable organization to attend a  
fund-raising dinner and the value of  
the dinner was $40. You can deduct  
only $30.  
Gifts of $250 or more. You can  
deduct a gift of $250 or more only if  
you have a contemporaneous written  
sports clubs, labor unions, and  
chambers of commerce.  
Amounts you can’t deduct.  
Certain contributions to charitable  
Value of benefits received in  
organizations, to the extent that you  
receive a state or local income tax  
credit in return for your contribution.  
See Pub. 526 for more details and  
exceptions.  
connection with a contribution to a  
charitable organization. See Pub. 526  
for exceptions.  
Cost of tuition.  
Instructions for Form 1040-NR (2023)  
38  
       
property other than by cash or check  
is limited, see Pub. 526 to figure the  
gift of property, you should also keep  
reliable written records that include  
Line 2—Gifts by Cash or Check  
Enter on line 2 the total value of gifts  
you made in cash or by check  
amount you can deduct. Only enter on the following.  
line 3 the deductible value of your  
How you figured the property's  
(including out-of-pocket expenses)  
unless a limit on deducting gifts  
contributions of property other than by value at the time you gave it. If the  
cash or check.  
value was determined by an appraisal,  
keep a signed copy of the appraisal.  
applies to you. For more information  
about the limits on deducting gifts, see  
earlier. If your deduction is limited, you  
may have a carryover to next year.  
See Pub. 526 for more information.  
Valuing contributions of used  
The cost or other basis of the  
items. If you gave used items, such  
as clothing or furniture, deduct their  
fair market value at the time you gave  
them. Fair market value is what a  
willing buyer would pay a willing seller  
when neither has to buy or sell and  
both are aware of the conditions of the  
property if you must reduce it by any  
ordinary income or capital gain that  
would have resulted if the property  
had been sold at its fair market value.  
How you figured your deduction if  
Deduction for gifts by cash or  
you chose to reduce your deduction  
for gifts of capital gain property.  
check limited. If your deduction for  
the gifts you made in cash or by check sale. For more details on determining  
Any conditions attached to the gift.  
If the gift of property is $250 or  
is limited, see Pub. 526 to figure the  
the value of donated property, see  
amount you can deduct. Only enter on Pub. 561.  
line 2 the deductible value of gifts you  
more, you must also have a  
Deductions more than $500. If the  
contemporaneous written  
made in cash or by check.  
amount of your deduction is more than  
acknowledgment from the charitable  
organization. See Gifts of $250 or  
more, earlier, for more information.  
Form 8283 doesn't satisfy the  
contemporaneous written  
Recordkeeping. For any contribution $500, you must complete and attach  
made in cash, regardless of the  
amount, you must maintain as a  
record of the contribution a bank  
record (such as a canceled check or  
credit card statement) or a written  
record from the charity. The written  
record must include the name of the  
charity, date, and amount of the  
contribution. If you made contributions  
through payroll deduction, see Pub.  
526 for information on the records you  
must keep. Don’t attach the record to  
your tax return. Instead, keep it with  
your other tax records.  
Form 8283. For this purpose, the  
“amount of your deduction” means  
your deduction before applying any  
income limits that could result in a  
carryover of contributions.  
acknowledgment requirement, and a  
contemporaneous written  
acknowledgment isn’t a substitute for  
the other records you may need to  
keep if you gave property.  
Contribution of motor vehicle,  
boat, or airplane. If you deduct more  
than $500 for a contribution of a motor  
vehicle, boat, or airplane, you must  
also attach a statement from the  
charitable organization to your paper  
return. The organization may use  
Form 1098-C to provide the required  
information.  
If your total deduction for gifts  
of property is over $500, you  
!
CAUTION  
gave less than your entire  
interest in the property, or you made a  
qualified conservation contribution,  
your records should contain additional  
information. See Pub. 526 for details.  
For contributions of $250 or more,  
you must also have a  
Note. If your total deduction is over  
$5,000 ($500 for certain contributions  
of clothing and household items (see  
below)), you may also have to get  
appraisals of the values of the  
contemporaneous written  
acknowledgment from the charitable  
organization. See Gifts of $250 or  
more, earlier, for more information.  
You will still need to keep a record of  
when you made the cash contribution  
if the contemporaneous written  
acknowledgment doesn’t include that  
information.  
Line 4—Carryover From Prior Year  
You may have contributions that you  
couldn’t deduct in an earlier year  
because they exceeded the limits on  
the amount you could deduct. In most  
cases, you have 5 years to use  
donated property. See Form 8283 and  
its instructions for details.  
Contributions of clothing and  
household items. A deduction for  
these contributions will be allowed  
only if the items are in good used  
condition or better. However, this rule  
doesn’t apply to a contribution of any  
single item for which a deduction of  
more than $500 is claimed and for  
which you include a qualified  
contributions that were limited in an  
earlier year. Generally, the same limits  
apply this year to your carryover  
amounts as applied to those amounts  
in the earlier year. However, carryover  
amounts from contributions made in  
2020 or 2021 are subject to a 60%  
limitation if you deduct those amounts  
in 2023. After applying those limits,  
enter the amount of your carryover  
that you’re allowed to deduct this year.  
See Pub. 526 for details.  
Line 3—Other Than by Cash or  
Check  
Enter on line 3 the total value of your  
contributions of property other than by  
cash or check unless a limit on  
appraisal and Form 8283 with your tax  
return.  
deducting gifts applies to you. For  
more information about the limits on  
deducting gifts, see Limit on the  
amount you can deduct, earlier. If your  
deduction is limited, you may have a  
carryover to next year. See Pub. 526  
for more information.  
Recordkeeping. If you gave  
property, you should keep a receipt or  
written statement from the  
Casualty and Theft Losses  
organization you gave the property to,  
or a reliable written record, that shows  
the organization's name and address,  
the date and location of the gift, and a  
description of the property. For each  
Line 6—Casualty or Theft Loss(es)  
Deduction for gifts other than by  
cash or check limited. If your  
deduction for the contributions of  
Complete and attach Form 4684 to  
figure the amount of your loss. Only  
Instructions for Form 1040-NR (2023)  
39  
           
enter the amount from Form 4684,  
line 18, on line 6.  
qualified disaster loss on Form 4684,  
line 15, you can claim an increased  
standard deduction using Schedule A  
(Form 1040-NR) by doing the  
following.  
1. List the amount from Form  
4684, line 15, as “Net Qualified  
Disaster Loss” on the dotted line next  
to and below line 7 of your Schedule A  
(Form 1040-NR), and attach Form  
4684 to your Schedule A (Form  
1040-NR).  
2. List your standard deduction  
amount as “Standard Deduction  
Claimed With Qualified Disaster Loss”  
on the dotted line next to line 7.  
3. Combine the two amounts on  
line 7 of your Schedule A (Form  
1040-NR) and enter the sum on Form  
1040-NR, line 12.  
4684, lines 32 and 38b, or Form 4797,  
line 18a.  
Deduction for repayment of  
Don’t enter a net qualified  
amounts under a claim of right if over  
$3,000. See Pub. 525 for details.  
disaster loss from Form 4684,  
!
CAUTION  
line 15, on line 6. Instead,  
Certain unrecovered investment in  
enter that amount, if any, on line 7.  
See Line 7, later, for information about  
reporting a net qualified disaster loss.  
a pension.  
Impairment-related work expenses  
of a disabled person.  
For more details, see Pub. 529.  
You may be able to deduct part or  
all of each loss caused by theft,  
vandalism, fire, storm, or similar  
causes; car, boat, and other  
Total Itemized Deductions  
Line 8  
Enter the total of lines 1b, 5, 6, and 7  
on line 8. Also enter this amount on  
Form 1040-NR, line 12.  
accidents; and corrosive drywall. You  
may also be able to deduct money  
you had in a financial institution but  
lost because of the insolvency or  
bankruptcy of the institution. See Pub.  
547 for the limitations.  
Instructions for  
Schedule NEC (Form  
1040-NR)—Tax on Income  
Not Effectively Connected  
With a U.S. Trade or  
Business  
You can only deduct nonbusiness/  
personal casualty or theft losses  
attributable to a federally declared  
disaster and only to the extent that:  
1. The amount of each separate  
casualty or theft loss is more than  
$100; and  
2. The total amount of all losses  
during the year (reduced by the $100  
limit discussed in (1)) is more than  
10% of the amount shown on Form  
1040-NR, line 11.  
Don’t enter an amount on any  
other line of Schedule A  
!
CAUTION  
(Form 1040-NR).  
Net qualified disaster loss report-  
ing. If you have a net qualified  
Do not use Schedule NEC  
disaster loss on Form 4684, line 15, of  
property located in the United States,  
list the amount from Form 4684,  
(Form 1040-NR) with Form  
!
CAUTION  
1040 or Form 1040-SR. Use  
Schedule NEC (Form 1040-NR) only  
with Form 1040-NR.  
line 15, on the dotted lines next to and  
below line 7 as "Net Qualified Disaster  
Loss" and include with your other  
miscellaneous deductions on line 7.  
Also be sure to attach Form 4684.  
Enter your income in the row that  
lists the correct category of income  
and in the column that lists the correct  
tax rate under a tax treaty or the  
general U.S. tax rules. Use column (d)  
if the income is subject to a 0% rate or  
if the rate isn’t listed in column (a), (b),  
or (c). Include income only to the  
extent it’s U.S. source and not  
An exception to the rule  
limiting the deduction for  
!
Don't include your net  
CAUTION  
personal casualty and theft  
qualified disaster loss on  
!
losses to federal casualty losses  
applies where you have personal  
casualty gains not attributable to a  
federally declared disaster. In this  
case, you may deduct personal  
casualty losses that aren’t attributable  
to a federally declared disaster to the  
extent they don't exceed your  
CAUTION  
line 6.  
Only certain expenses can be  
deducted on this line. List the type  
and amount of each such expense on  
the dotted lines next to line 7 and  
enter the total of these expenses on  
line 7. If you’re filing a paper return  
and you can’t fit all your expenses on  
the dotted lines next to line 7, attach a  
statement instead showing the type  
and amount of each expense. Enter  
one total on line 7. Examples of these  
expenses follow.  
effectively connected with the conduct  
of a trade or business in the United  
States.  
You can download the complete  
text of most U.S. tax treaties at  
IRS.gov. Enter “tax treaties” in the  
search box and click on United States  
Income Tax Treaties - A to Z.  
Withholding of tax at the source.  
Tax must be withheld at the source on  
income not effectively connected with  
a U.S. trade or business that is paid to  
nonresident aliens. The withholding is  
generally at a 30% rate. The tax must  
be withheld by the person who pays  
the income. For details, see Pub. 519,  
Pub. 515, and section 1441 and its  
regulations.  
personal casualty gains.  
See the Instructions for Form 4684,  
Casualties and Thefts, and Pub. 547,  
Casualties, Disasters, and Thefts, for  
more information.  
Other Itemized Deductions  
Line 7—Other  
Gambling losses effectively  
connected with a U.S. trade or  
business (gambling losses include,  
but aren't limited to, the cost of  
non-winning bingo, lottery, and raffle  
tickets), but only to the extent of  
gambling winnings reported on  
Schedule 1 (Form 1040), line 8b.  
Increased standard deduction re-  
porting for certain students and  
business apprentices from India. If  
you’re a student or business  
apprentice from India who is eligible  
for the benefits of Article 21(2) of the  
United States–India Income Tax  
Treaty, if you’re electing the standard  
deduction, and if you have a net  
Certain amounts paid for  
Casualty and theft losses of  
guarantees of indebtedness issued  
after September 27, 2010, are U.S.  
source income. If the payments are  
income-producing property from Form  
Instructions for Form 1040-NR (2023)  
40  
           
not made in connection with a U.S.  
trade or business, tax must be  
withheld.  
3. Original issue discount (OID). If  
you sold or exchanged the obligation,  
include in income the OID that  
and Pub. 515. For information on  
payments with respect to notional  
principal contracts and equity-linked  
instruments, see Regulations section  
accrued while you held the obligation  
Exceptions. There are  
minus the amount previously included 1.871-15.  
in income. If you received a payment  
exceptions to the general rule. The  
withholding tax rate may be lower or  
the income may be exempt if your  
country of tax residence and the  
United States have a treaty setting  
lower rates. See Treaty Table 1, Tax  
Rates on Income Other Than Personal  
Service Income Under Chapter 3,  
Internal Revenue Code, and Income  
Tax Treaties, available at IRS.gov/  
Exceptions. The following items  
on an OID obligation, see Pub. 519.  
of dividend income that you received  
as a nonresident alien are generally  
exempt from the 30% tax.  
4. Capital gains in excess of  
capital losses from U.S. sources  
during 2023. Include these gains only  
if you were in the United States at  
least 183 days during 2023.  
Interest-related dividends received  
from a mutual fund.  
Short-term capital gain dividends  
5. Prizes, awards, and certain  
gambling winnings. Proceeds from  
lotteries, raffles, etc., are gambling  
winnings (see Pub. 519 for  
from a mutual fund only if you were  
present in the United States for less  
than 183 days during the tax year.  
If a U.S. corporation in existence  
exceptions). You must report the full  
beginning before January 1, 2011,  
The 30% tax applies only to  
amounts included in gross income.  
For example, the tax applies only to  
the part of a periodic annuity or  
pension payment that is subject to tax.  
It doesn’t apply to the part that is a  
return of your cost.  
amount of your winnings unless you’re received 80% of its gross income from  
a resident of Canada.  
the active conduct of a foreign  
business, and continues to receive  
80% of its gross income from the  
active conduct of a foreign business,  
the part of the dividend attributable to  
the foreign gross income.  
TIP  
U.S. source dividends paid by  
Categories of Noneffectively  
Connected Income  
certain foreign corporations.  
Lines 1a, 1b, and  
1c—Dividends  
For more information, including other  
exceptions to withholding, see  
Dividends in Pub. 519 and Pub. 515.  
The following list gives only a general  
idea of the types of income to include  
on Schedule NEC. The instructions for  
a specific line include more  
Except as provided next, include all  
dividends paid by U.S. corporations  
on line 1a. Include all U.S. source  
dividends paid by foreign corporations  
on line 1b. Include all dividend  
equivalent payments received with  
respect to section 871(m) transactions  
on line 1c. A dividend includes a  
substitute dividend payment made to  
the transferor of a security in a  
securities lending transaction or a  
sale-repurchase transaction that  
would be treated as a dividend if it  
were a distribution on the transferred  
security.  
Lines 2a Through 2c—Interest  
Include all interest on the appropriate  
line 2a, 2b, or 2c.  
Exceptions. The following items of  
interest income that you received as a  
nonresident alien are generally  
exempt from the 30% tax.  
information and any exceptions to  
withholding. For more information, see  
Pub. 519 and Pub. 515.  
1. Income that is fixed or periodic,  
such as interest (see below for original  
issue discount), dividends, rents,  
salaries, wages, premiums, annuities,  
other compensation, or certain U.S.  
source alimony received (see the  
Caution, later). Other items of income,  
such as royalties, may also be subject  
to the 30% tax.  
2. Gains, other than capital gains,  
from the sale or exchange of patents,  
copyrights, and other intangible  
property.  
Interest from a U.S. bank, savings  
and loan association, or similar  
institution, and from certain deposits  
with U.S. insurance companies.  
Portfolio interest on obligations  
issued after July 18, 1984.  
Interest on any tax-exempt original  
Dividend equivalent payments.  
U.S. source dividends also include  
dividend equivalent payments.  
Dividend equivalent payments include  
the following.  
issue discount (OID) such as state or  
local bonds.  
Interest payments on foreign  
U.S source alimony you  
bearer obligations (bonds not  
!
Substitute dividends paid pursuant  
CAUTION  
received pursuant to a divorce  
issued in registered format  
!
to a securities lending transaction,  
sale-repurchase transaction, or  
substantially similar transaction;  
CAUTION  
or separation agreement  
and held by non-U.S. holders) issued  
on or after March 19, 2012, aren’t  
eligible for the portfolio interest  
exception to withholding.  
entered into on or before December  
31, 2018, is income on your 2023  
Form 1040-NR unless that agreement  
was changed after December 31,  
2018, to expressly provide that  
A payment that references a U.S.  
source dividend made pursuant to a  
specified notional principal contract  
(NPC); or  
For more information, including  
other exceptions to withholding, see  
Interest Income in Pub. 519 and  
Interest in Pub. 515.  
alimony you received isn't included in  
your income. Alimony you received  
isn’t included in your income if you  
entered into the divorce or separation  
agreement after December 31, 2018.  
For more information, see Pub. 504.  
A payment that references a U.S.  
source dividend made pursuant to a  
specified equity-linked instrument  
(ELI).  
For more information on dividend  
equivalent payments, see Pub. 519  
Instructions for Form 1040-NR (2023)  
41  
             
If you have winnings from  
blackjack, baccarat, craps,  
roulette, or big-6 wheel, and  
Line 6—Real Property Income  
and Natural Resources  
Royalties  
Enter income from real property on  
line 6. Don’t include any income that  
you elected to treat as effectively  
connected and included on Schedule  
1 (Form 1040), line 5. For more  
information, see the instructions for  
Schedule 1, line 5, earlier.  
Line 9—Capital Gain  
TIP  
Enter the amount from Schedule NEC  
(Form 1040-NR), line 18.  
the casino gave you a Form 1042-S  
showing that tax was withheld, enter  
these winnings on line 11, column (d),  
and enter 0% as the tax rate. You can  
claim a refund of the tax.  
Lines 10a Through  
10c—Gambling—Residents of  
Canada  
If you’re a resident of Canada who  
isn’t engaged in the trade or business  
of gambling, enter all gambling  
Line 12—Other  
Include all U.S. source income that  
hasn’t been reported on another line  
or isn’t excluded from tax. Examples  
include the following.  
winnings on line 10a. Include  
Line 8—Social Security  
Benefits (and Tier 1 Railroad  
Retirement Benefits Treated as  
Social Security)  
proceeds from lotteries and raffles. Do  
not include winnings from blackjack,  
baccarat, craps, roulette, or big-6  
wheel. You can deduct your U.S.  
source gambling losses to the extent  
of your U.S. source gambling  
Certain alimony payments you  
received (See the CAUTION under  
Connected Income, earlier.  
85% of the U.S. social security and  
equivalent railroad retirement benefits  
you received are taxable. This amount  
is treated as U.S. source income not  
effectively connected with a U.S. trade  
or business. It is subject to the 30%  
tax rate, unless exempt or taxed at a  
reduced rate under a U.S. tax treaty.  
Social security benefits include any  
monthly benefit under title II of the  
Social Security Act or the part of a tier  
1 railroad retirement benefit treated as  
a social security benefit. They don’t  
include any Supplemental Security  
Income (SSI) payments.  
winnings. Enter your gambling losses  
on line 10b. Enter your net gambling  
income on line 10c, column (c). If line  
10b is more than line 10a, enter -0- on  
line 10c. A net loss from gambling  
activities is not deductible.  
Prizes and awards.  
Tax withheld pursuant to section  
5000C on specified federal  
procurement payments.  
Taxable distributions from an ABLE  
account. For more information, see  
Publication 907.  
Line 11—Gambling—Residents  
of Countries Other Than  
Canada  
If you aren’t engaged in the trade or  
business of gambling and are a  
resident of a country that has a tax  
treaty with the United States, you may  
be exempt by treaty from paying tax  
on gambling winnings. If your  
Certain gains from the sale or  
exchange of any personal property.  
Note. Certain gains from the sale or  
exchange or personal property are  
taxable regardless if you received a  
Form 1099-K for the transaction(s).  
For more information, see Pub. 519. If  
your gain is taxable, see the  
You should receive a Form  
SSA-1042S showing the total social  
security benefits paid to you in 2023  
and the amount of any benefits you  
repaid in 2023. If you received railroad  
retirement benefits treated as social  
security, you should receive a Form  
RRB-1042S.  
gambling winnings are exempt by  
treaty, enter all gambling winnings on  
line 11, column (d), specifying 0%.  
You must know the terms of the tax  
treaty between the United States and  
the country of which you claim to be a  
resident to properly claim an  
instructions for Schedule 1, line 24z,  
earlier.  
Lines 16 Through 18—Capital  
Gains and Losses From Sales  
or Exchanges of Property  
If you have capital gains and losses  
from the sales or exchanges of  
property, consider the following.  
Enter 85% of the total amount from  
box 5 of all of your Forms SSA-1042S  
and Forms RRB-1042S in the  
exemption from withholding. You can  
download the complete text of most  
U.S. tax treaties at IRS.gov. Enter “tax  
treaties” in the search box and click on  
United States Income Tax Treaties - A  
to Z.  
Include these gains and losses only  
appropriate column of line 8 of  
if you were in the United States at  
least 183 days during 2023. They  
aren’t subject to U.S. tax if you were in  
the United States less than 183 days  
during the tax year.  
Schedule NEC. Attach a copy of each  
Form SSA-1042S and RRB-1042S to  
the front of Form 1040-NR.  
If you aren’t engaged in the trade or  
business of gambling and are a  
Social security information. Social  
security beneficiaries can get a variety  
of information from the SSA website  
with a my Social Security account,  
including getting a replacement Form  
SSA-1099 or Form SSA-1042S if  
needed. For more information and to  
set up an account, go to SSA.gov/  
Form RRB-1099 or Form  
RRB-1042S. If you need a  
replacement Form RRB-1099 or Form  
RRB-1042S, call the Railroad  
Retirement Board at 877-772-5772 or  
go to RRB.gov.  
In determining your net gain, don’t  
resident of a country without a tax  
treaty with the United States or a  
resident of a country with a tax treaty  
that doesn’t provide a reduced rate of,  
or exemption from, withholding for  
gambling winnings, enter all gambling  
winnings on line 11, column (c).  
use the capital loss carryover.  
Losses from sales or exchanges of  
capital assets in excess of gains aren’t  
allowed.  
If you had a gain or loss on  
disposing of a U.S. real property  
Property Interests, earlier.  
Include proceeds from lotteries and  
raffles. Do not include winnings from  
blackjack, baccarat, craps, roulette, or  
big-6 wheel. You can’t offset losses  
against winnings and report the  
If you transferred an interest in a  
partnership that is either directly or  
indirectly engaged in the conduct of a  
trade or business within the United  
States or holds any U.S. real property  
difference unless the winnings and  
losses are from the same session.  
Instructions for Form 1040-NR (2023)  
42  
               
interests, see the Instructions for  
J-1 Exchange Visitor.  
present in the United States during  
the years listed. Generally, a day of  
presence is any day that you’re  
If you don’t have a visa, enter your  
Include all applicable gains  
U.S. immigration status on the last day  
of the tax year. For example, if you  
entered under the visa waiver  
physically present in the United States  
at any time during the 24-hour period  
beginning at 12:01 a.m. For the list of  
exceptions to the days you must count  
as actually present in the United  
States, see Substantial Presence Test  
and Days of Presence in the United  
States in chapter 1 of Pub. 519. If you  
weren’t in the United States on any  
day of the year, enter -0-.  
regardless of whether you  
!
CAUTION  
received a Form 1099-K from  
a third party settlement organization or  
a credit card company.  
program, enter “VWP” and the name  
of the Visa Waiver Program Country.  
If you were present in the United  
States on the last day of the tax year,  
and you have no U.S. immigration  
status, enter “Present in U.S.—No  
U.S. immigration status.If you weren’t  
present in the United States on the  
last day of the tax year, and you have  
no U.S. immigration status, enter “Not  
present in U.S.—No U.S. immigration  
status.”  
Instructions for  
Schedule OI (Form  
1040-NR)  
Other Information  
Item I  
If you filed a U.S. income tax return for  
a prior year, enter the latest year for  
which you filed a return and the form  
number you filed.  
Do not use Schedule OI  
(Form 1040-NR) with Form  
!
CAUTION  
1040 or Form 1040-SR. Use  
Schedule OI (Form 1040-NR) only  
with Form 1040-NR.  
Item F  
Item J  
If you ever changed your visa type or  
U.S. immigration status, check the  
Yes” box. For example, you entered  
the United States in 2022 on an F-1  
visa as an academic student. On  
Answer all questions.  
If you’re filing this return for a trust,  
check the first “Yes” box. Check the  
second “Yes” box if you checked the  
first “Yes” box and at least one of the  
following statements applies to the  
trust.  
Item A  
List all countries of which you were a  
citizen or national during the tax year.  
August 21, 2023, you changed to an  
H-1B visa as a teacher. You will check  
the “Yes” box and enter on the dotted  
line “Changed status from F-1 student  
to H-1B teacher on August 21, 2023.”  
Item B  
The trust (or any part of the trust) is  
List the foreign country in which you  
claimed residence for federal tax  
purposes during the tax year.  
treated as a grantor trust under the  
grantor trust rules (sections 671  
through 679), whether or not the  
person who is treated as the owner of  
the trust is a U.S. person.  
Item G  
Item C  
Enter the dates you entered and left  
the United States during 2023 on  
short business trips or to visit family,  
go on vacation, or return home briefly.  
If necessary, attach another page to  
list the additional dates.  
If you’ve ever completed immigration  
Form I-485 and submitted the form to  
the U.S. Citizenship and Immigration  
Services, or have ever completed a  
Form DS-230 or Form DS-260 and  
submitted it to the Department of  
State, you’ve applied to become a  
Green Card holder (lawful permanent  
resident) of the United States. As of  
September 1, 2013, the electronic  
DS-260, Online Immigrant Visa  
Application and Registration, replaced  
the paper-based DS-230, Application  
for Immigrant Visa and Alien  
The trust made a distribution or  
loan to a U.S. person during the tax  
year. A distribution (direct or indirect)  
or loan includes the uncompensated  
use of trust property (section 643(i)(2)  
(E)).  
If you’re a resident of Canada or  
Mexico and commute to work in the  
United States on more than 75% of  
the workdays during your working  
period, you’re a regular commuter and  
don’t need to enter the dates you  
entered and left the United States  
during the year. Commute means to  
travel to work and return to your  
residence within a 24-hour period.  
Check the appropriate box for Canada  
or Mexico and skip to item H. See  
Days of Presence in the United States  
in chapter 1 of Pub. 519.  
The trust received a contribution  
from a U.S. person during the tax year.  
See the Instructions for Form 3520.  
A U.S. person is a U.S. citizen or  
resident alien, a domestic partnership,  
a domestic corporation, any estate  
other than a foreign estate, a domestic  
trust, or any other person who isn’t a  
foreign person. See Pub. 519 for more  
information.  
Registration, for all immigrant visa  
applications.  
Item D  
If you checked “Yes” for D1 or D2, you  
may be a U.S. tax expatriate and  
special rules may apply to you. See  
Expatriation Tax in chapter 4 of Pub.  
519 for more information.  
Item K  
If you received total compensation of  
$250,000 or more for 2023, check the  
first “Yes” box. If you checked the first  
Yes” box, check the second “Yes” box  
if you’re using an alternative method to  
determine the source of the  
If you were in the United States on  
January 1, 2023, enter “01/01/23” as  
the first date you entered the United  
States. If you were in the United  
States on December 31, don’t enter  
any date departed.  
Item E  
If you had a visa on the last day of the  
tax year, enter your visa type.  
compensation. Total compensation  
includes all compensation from  
sources within and outside the United  
States.  
If you check the second “Yes” box,  
you must attach a statement to your  
Examples include the following.  
Item H  
B-1 Temporary Business Visitor.  
F-1 Academic Student.  
Review your entry and passport  
stamps or other records to count the  
number of days you were actually  
H-1B Person in Specialty  
Occupation.  
Instructions for Form 1040-NR (2023)  
43  
   
return. For details about the statement September 2022, when Andrea  
report certain information on Form  
8833 and attach it to Form 1040-NR.  
and the alternative method, see  
earlier.  
moved to the United States to accept  
a position as a high school teacher at  
an accredited public school. Andrea  
came to the United States on a J-1  
visa (Exchange Visitor) and signed a  
contract to teach for 2 years at this  
U.S. school. Andrea began teaching  
in September 2022 and plans to  
continue teaching through May 2024.  
Andrea's salary per school year is  
$40,000. Andrea plans to return to  
Italy in June 2024 and resume  
If you fail to report the required  
information, you will be charged a  
penalty of $1,000 for each failure,  
unless you show that such failure is  
due to reasonable cause and not  
willful neglect. For more details, see  
Form 8833 and its instructions.  
Item L  
If you’re claiming exemption from  
income tax under a U.S. income tax  
treaty with a foreign country on Form  
1040-NR, you must provide all the  
information requested in item L.  
Exceptions. You don’t have to file  
Form 8833 for any of the following.  
See Pub. 519 for more items.  
1. You claim a treaty that reduces  
the withholding tax on interest,  
dividends, rents, royalties, or other  
fixed or determinable annual or  
periodic income ordinarily subject to  
the 30% rate.  
2. You claim a treaty that reduces  
or modifies the taxation of income  
from dependent personal services,  
pensions, annuities, social security  
and other public pensions, or income  
of artists, athletes, students, trainees,  
or teachers. This includes taxable  
scholarship and fellowship grants.  
3. You claim an international social  
security agreement (often called a  
totalization agreement), or a  
diplomatic or consular agreement,  
reduces or modifies the taxation of  
income.  
Line 1. If you’re a resident of a treaty  
country (that is, you qualify as a  
Andrea’s Italian residence. For  
calendar year 2023, Andrea earned  
$40,000 from the teaching position,  
which is exempt from income tax per  
the tax treaty between the United  
States and Italy.  
resident of that country within the  
meaning of the tax treaty between the  
United States and that country), you  
must know the terms of the tax treaty  
between the United States and that  
country to properly complete item L.  
You can download the complete text  
of most U.S. tax treaties at IRS.gov.  
Enter “tax treaties” in the search box  
and click on United States Income Tax  
Treaties - A to Z. Technical  
For tax year 2023, Andrea  
completes Schedule OI, item L, by  
entering “Italy” in column (a); the  
applicable tax treaty article, “20,in  
column (b); the number of months of  
treaty-exempt income in prior years,  
“4,in column (c); and the amount of  
exempt income in the current tax year,  
“$40,000,in column (d). Andrea will  
report the total amount of exempt  
income in row (e), “$40,000,on Form  
1040-NR, line 1k.  
explanations for many of those  
treaties are also available at that site.  
Column (a), Country. Enter the  
treaty country that qualifies you for  
treaty benefits.  
Column (b), Tax treaty article.  
Enter the number of the treaty article  
that exempts the income from U.S.  
tax.  
Line 2. Check “Yes” if you were  
subject to tax in a foreign country on  
any of the income reported in line 1,  
column (d).  
4. You’re a partner in a partnership  
or a beneficiary of an estate or trust  
that reports the required information  
on its return.  
5. The payments or items of  
income that are otherwise required to  
be disclosed total no more than  
$10,000.  
Column (c), Number of months  
claimed in prior tax years. Enter  
the number of months in prior tax  
years for which you claimed an  
exemption from U.S. tax based on the  
specified treaty article.  
Line 3. Check “Yes” if you’re claiming  
tax treaty benefits pursuant to a  
Competent Authority determination  
allowing you to do so. You must attach  
to your tax return a copy of the  
Competent Authority determination  
letter.  
Column (d), Amount of exempt  
income in current tax year. Enter  
the amount of income in the current  
tax year that is exempt from U.S. tax  
based on the specified treaty article.  
Item M  
If you’re claiming tax treaty  
Line 1. Check the box if 2023 is the  
first year you’re making an election to  
treat income from real property  
benefits and you failed to  
!
CAUTION  
submit adequate  
documentation to a withholding agent,  
you must attach to your tax return all  
information that would’ve otherwise  
been required on the withholding tax  
document (for example, all information  
required on Form W-8BEN  
located in the United States as  
Line (e), Total. Add the amounts  
in column (d). Enter the total on  
Schedule OI (Form 1040-NR), item L,  
line 1e, and on Form 1040-NR,  
page 1, line 1k. Do not include this  
amount on any other line of the Form  
1040-NR.  
effectively connected with a U.S. trade  
or business under section 871(d). The  
election applies to all income from real  
property located in the United States  
and held for the production of income  
and to all income from any interest in  
that property.  
(Individuals), Form W-8BEN-E  
(Entities), or Form 8233).  
Attach any Form 1042-S you  
received for treaty-exempt income to  
Form 1040-NR, page 1. If required,  
also attach Form 8833. See  
disclosure, later.  
Treaty-based return position dis-  
closure. If you take the position that  
a treaty of the United States overrides  
or modifies any provision of the  
The election will remain effective  
for all future tax years unless you  
revoke it. See Income From Real  
Property in chapter 4 of Pub. 519 for  
more details on how to make and  
revoke this election.  
Internal Revenue Code and that  
position reduces (or potentially  
reduces) your tax, you must generally  
Example. Andrea is a citizen of  
Line 2. Check the box if:  
Italy and was a resident there until  
Instructions for Form 1040-NR (2023)  
44  
     
1. You’ve made an election in a  
previous tax year to treat income from  
real property located in the United  
States as effectively connected with a  
U.S. trade or business under section  
871(d), and  
from a partnership to a partner to the  
extent that gain or loss is recognized  
on the distribution, as well as a  
transfer treated as a sale or exchange  
under section 707(a)(2)(B). This  
requirement applies to transfers that  
occurred on or after November 27,  
2017.  
If you’re required to complete  
this schedule but didn't  
!
CAUTION  
receive a Schedule K-3 (Form  
1065), you will need to contact the  
partnership to obtain a copy.  
If you received a Form 8308 from  
2. You haven’t revoked that  
the partnership, use the information  
from Form 8308, Part IV, lines 2 and 3,  
to complete Schedule P (Form  
1040-NR), Part II, lines 10 and 11,  
respectively. The partnership may not  
have provided a Form 8308 to you if  
no amount is reported on  
election.  
Similarly, section 897(g) requires  
that if a transferor disposes of an  
interest in a partnership that directly or  
indirectly holds U.S. real property  
interests, the amount received that is  
attributable to the partnership’s U.S.  
real property interests is considered  
received from the sale or exchange of  
U.S. real property interests. As a  
result, that portion of the gain or loss  
must be included in determining the  
transferor’s U.S. trade or business  
income.  
Instructions for  
Schedule P (Form  
1040-NR)—Foreign  
Partner’s Interests in  
Certain Partnerships  
Transferred During Tax  
Year  
Schedule K-3 (Form 1065), Part XIII,  
line 1.  
If you didn't receive a Form 8308  
and an amount is reported on line 4 or  
5 of Schedule K-3 (Form 1065), Part  
XIII, refer to Schedule K-1 (Form  
1065), Part III, box 20, Other  
Information, and:  
Do not use Schedule P (Form  
1040-NR) with Form 1040 or  
!
CAUTION  
Form 1040-SR. Use  
1. If an amount is reported in  
box 20 with code AC, Section 1(h)(5)  
gain (loss), enter the amount on  
Schedule P (Form 1040-NR), Part II,  
line 10.  
2. If an amount is reported in  
box 20 with code AD, Deemed section  
1250 unrecaptured gain, enter the  
amount on Schedule P (Form  
1040-NR), Part II, line 11.  
Schedule P (Form 1040-NR) only with  
Form 1040-NR.  
Filing Exceptions  
Don’t file Schedule P (Form  
General Instructions  
Purpose of Schedule  
1040-NR) if you haven’t transferred an  
interest in a partnership that is either  
directly or indirectly engaged in the  
conduct of a trade or business within  
the United States or holds any U.S.  
real property interests.  
Schedule P (Form 1040-NR) is used  
by a nonresident alien, foreign trust, or  
foreign estate (“transferor”) to report  
information and calculate gain or loss  
regarding its 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.  
Don’t complete Schedule P (Form  
Specific Instructions  
1040-NR), Part II, if you transferred an  
interest in a partnership that is either  
directly or indirectly engaged in trade  
or business within the United States  
and, pursuant to an applicable income  
tax treaty, all of the gain or loss from  
the transfer of the partnership interest  
is attributable to assets, other than  
real property, that don’t form part of a  
U.S. permanent establishment or fixed  
place of business, and you file a  
protective tax return under  
Part I—Foreign Partner’s  
Interests in Certain  
Partnerships Transferred  
During Tax Year  
Report the transfer for up to four  
partnership interests on the  
Who Must Complete Schedule P  
Schedule P (Form 1040-NR). If you’re  
required to report your transfer of  
more than four partnership interests  
on Schedule P (Form 1040-NR),  
report the required information for  
those additional transfers on attached  
separate sheets using the same size  
and format as shown on the schedule.  
Complete Schedule P (Form  
1040-NR) only if you transferred a  
partnership interest subject to section  
864(c)(8) or 897(g). For more  
information, see Pub. 519 and Pub.  
541, Partnerships.  
Regulations section 1.874-1(b)(6).  
See also the instructions for Form  
8833.  
Section 864(c)(8) provides that if a  
foreign transferor owns, directly or  
indirectly, an interest in a partnership  
that is engaged in the conduct of a  
trade or business within the United  
States, the gain or loss recognized by  
the foreign transferor on the transfer of  
all (or any portion) of the interest is  
treated as an effectively connected  
gain or loss, limited to the partner’s  
allocable share of the gain or loss on a  
deemed sale of the partnership’s U.S.  
trade or business assets. A transfer  
means a sale, exchange, or other  
disposition, and includes a distribution  
How To Complete the Schedule P  
Entities treated as partnerships for  
federal tax purposes include limited  
liability partnerships (LLPs) and  
Use the information from the  
Schedule K-3 (Form 1065) you  
received from the partnership. For  
example, you will use Part XIII of the  
Schedule K-3 (Form 1065) to  
complete lines 4, 6, 7, 13, 14, and 18  
of Schedule P (Form 1040-NR), Part  
II.  
limited liability companies (LLCs) that  
aren’t classified as corporations for  
federal income tax purposes and may  
be domestic or foreign. Don’t include  
any interest in any entity treated as a  
disregarded entity as described under  
Regulations section 301.7701-2(c)(2).  
Part I provides information  
regarding each partnership interest  
that was transferred during the tax  
Instructions for Form 1040-NR (2023)  
45  
   
year. Use a separate line for each  
recognized short-term or long-term  
distributed), and the reduction in your  
share of partnership liabilities.  
partnership interest transferred during gain or loss, as appropriate.  
the year. If multiple interests in the  
same partnership were transferred  
during the year, report each on a  
separate line. For each entry in Part I,  
lines A through D, complete an entry  
in the corresponding column A  
through D of Part II.  
Column (f)  
Line 2  
Enter the date the partnership interest  
was transferred.  
Enter your outside basis, as defined  
under section 705, in the partnership  
interest as of the date of the transfer.  
See section 705 for the determination  
of the adjusted basis of a partnership  
interest. If you didn’t transfer your  
entire interest in the partnership, enter  
your adjusted basis in the portion of  
the partnership interest that was  
transferred.  
Part II—Foreign Partner’s Gain  
or Loss on Transfer of Interests  
in Certain Partnerships  
If you're only required to  
complete Part I for a  
!
Before You Begin  
CAUTION  
transaction (see Filing  
Exceptions, earlier), leave the  
corresponding column blank in Part II.  
For example, you would enter  
information for a transaction on Part I,  
line A, but leave Part II, column A,  
blank, even if you’re required to report  
a second transaction in Part I, column  
B.  
Complete lines 1 through 9 if your  
Schedule K-3 (Form 1065), Part XIII,  
includes information on lines 1  
through 6 because the transfer of your  
partnership interest resulted in a  
section 864(c)(8) ordinary or capital  
gain or loss.  
Line 3  
Subtract line 2 from line 1.  
Also, complete lines 10 through 17  
Line 4  
if the transfer of that partnership  
interest resulted in a long-term capital  
gain or loss, and a collectibles gain or  
loss under section 1(h)(5) and/or an  
unrecaptured section 1250 gain under  
section 1(h)(6).  
Columns (a), (b), and (c)  
Enter the amount from Schedule K-3  
(Form 1065), Part XIII, line 1.  
List the name, address, and employer  
identification number (EIN) of each  
directly or indirectly owned  
The amount you report on  
line 4 for a specific transaction  
will also match the related  
TIP  
partnership interest if (1) the transfer  
of the interest resulted in gain or loss  
under section 864(c)(8) or  
Complete lines 1 through 3 and  
Schedule K-1 (Form 1065), Part III,  
box 20, code AB, and Form 8308, Part  
IV, line 1, if you received these forms  
from the partnership.  
line 18 if your Schedule K-3 (Form  
1065), Part XIII, includes information  
on line 7, if upon the transfer of your  
partnership interest, the partnership is  
deemed to have sold only U.S. real  
property interests as defined under  
section 897(c)(1). For more  
Regulations section 1.864(c)(8)-1, or  
(2) the transfer of the interest resulted  
in gain or loss solely under section  
897(g).  
Line 5  
information, see the line 18  
Columns (d)(1) and (d)(2)  
Subtract line 4 from line 3. If line 4 is  
less than zero (that is, a loss), treat  
the number entered on line 4 as  
positive and add that number to the  
amount reported on line 3. Enter the  
result on line 5.  
instructions, later.  
Enter either the percentage interest in  
the partnership or the number of units  
in the partnership that you transferred  
in column (d)(1) or (d)(2), respectively.  
If you received a distribution but your  
ownership interest in the partnership  
remains unchanged, enter -0- in the  
relevant column (d)(1) or (d)(2).  
Use the column in Part II,  
columns A through D, that  
!
CAUTION  
corresponds to the line in Part  
I, lines A through D, on which the  
transferred partnership interest is  
listed.  
Line 6  
Enter the amount from Schedule K-3  
(Form 1065), Part XIII, line 2.  
Line 1  
The information you report in  
column (d)(1) or (d)(2) for a  
specific transaction should  
TIP  
Enter the amount you realized from  
the transfer of the partnership interest.  
The amount you realized includes the  
amount of cash paid (or to be paid),  
the fair market value of other property  
transferred (or to be transferred), the  
amount of any liabilities assumed by  
the transferee or to which the  
Line 7  
match the related Schedule K-3 (Form  
1065), Part XIII, item B1 or B2.  
Enter the amount from Schedule K-3  
(Form 1065), Part XIII, line 3.  
Column (e)  
Line 8  
Enter the date(s) your partnership  
interest was acquired. If the  
Enter the smaller of line 4 or 6. When  
determining which amount is smaller,  
treat both amounts as positive  
partnership interest is subject, and the  
reduction in your share of partnership  
liabilities. In the case of a distribution,  
the amount you realized is the sum of  
the amount of cash distributed (or to  
be distributed), the fair market value of  
property distributed (or to be  
partnership interest you transferred  
was obtained through multiple  
acquisitions, you must report the  
transfer of each acquired interest in a  
separate row with its respective  
acquisition date in column (e). Each  
reported transfer may result in a  
numbers. However, enter -0- on line 8  
if either of the following is true.  
Line 4 is zero or less and line 6 is  
greater than zero.  
Line 4 is greater than zero and  
line 6 is zero or less.  
Instructions for Form 1040-NR (2023)  
46  
 
Report this portion of the transfer  
on Form 4797, Part II, line 10. Enter  
the information from Part I, columns  
(a) and (c), on Form 4797, line 10,  
column (a). Enter the information from  
Part I, columns (e) and (f), on Form  
4797, line 10, columns (b) and (c),  
respectively. Enter the amount from  
Part II, line 8, on Form 4797, line 10,  
column (g).  
line 10 and any unrecaptured section  
1250 gain on line 11. If the amount  
entered on line 16 is from line 15, then  
include in income any collectibles gain  
on line 13 and any unrecaptured  
section 1250 gain on line 14. See  
Forms 4797 and 8949, Schedule D  
(Form 1040), and their related  
instructions for reporting any  
Line 10  
Complete lines 10 through 17 only if  
the capital gain or loss on line 5 is  
long term and an amount was  
reported on your Schedule K-3 (Form  
1065), Part XIII, line 4 or 5, or in  
Schedule K-1 (Form 1065), Part III,  
box 20, for code AC or AD. See the  
second bullet under Before You Begin,  
earlier.  
collectibles gain or unrecaptured  
section 1250 gain.  
Line 9  
Enter the amount of deemed  
Line 17  
outside collectibles gain under section  
1(h)(5) from Form 8308, Part IV, line 2,  
column (c), or from Schedule K-1  
(Form 1065), Part III, box 20, code AC.  
Enter the smaller of line 5 or 7. When  
determining which amount is smaller,  
treat both amounts as positive  
Subtract line 16 from line 9. Report  
this portion of the transfer on Form  
8949, Part II, and check box (F).  
Enter:  
numbers. However, enter -0- on line 9  
if either of the following is true.  
Line 5 is zero or less and line 7 is  
"From Schedule P (Form 1040-NR)"  
Line 11  
greater than zero.  
on Form 8949, column (a);  
Line 5 is greater than zero and  
The information from Part I,  
Enter the amount of deemed outside  
unrecaptured section 1250 gain under  
section 1(h)(6) from Form 8308, Part  
IV, line 3, column (c), or from  
line 7 is zero or less.  
columns (e) and (f), on Form 8949,  
columns (b) and (c), respectively;  
Report this portion of the transfer  
on Form 8949, Part I, if the transfer is  
a short-term capital gain or loss, and  
Part II, if the transfer is a long-term  
capital gain or loss, and check box (C)  
on Part I or box (F) on Part II, as  
applicable. Enter:  
The amounts from Part II, lines 1  
and 2, on Form 8949, columns (d) and  
(e), respectively;  
Schedule K-1 (Form 1065), Part III,  
box 20, code AD.  
The amount from Part II, line 17, on  
Form 8949, column (h);  
On Form 8949, column (g), as an  
Line 12  
adjustment of the difference between  
outside gain or loss (column (d) minus  
column (e)) and recognized capital  
gain or loss (column (h)), if applicable;  
and  
Add lines 10 and 11.  
"From Schedule P (Form 1040-NR)"  
on Form 8949, column (a);  
Line 13  
The information from Part I,  
columns (e) and (f), on Form 8949,  
columns (b) and (c), respectively;  
Enter the amount of the aggregate  
effectively connected collectibles gain  
that would be recognized on the  
deemed sale of section 1(h)(5)  
collectible assets from Schedule K-3  
(Form 1065), Part XIII, line 4.  
Code "P" on Form 8949, column (f),  
The amounts from Part II, lines 1  
if you entered an amount on Form  
8949, column (g).  
and 2, on Form 8949, columns (d) and  
(e), respectively;  
The amount from Part II, line 9, on  
If this is an installment sale, use  
Form 6252.  
Form 8949, column (h);  
On Form 8949, column (g), as an  
Line 14  
adjustment of the difference between  
outside gain or loss (column (d) minus  
column (e)) and recognized capital  
gain or loss (column (h)), if applicable;  
and  
Line 18  
Enter the amount of the aggregate  
effectively connected unrecaptured  
section 1250 gain that would be  
recognized on the deemed sale of  
section 1(h)(6) gain assets from  
Schedule K-3 (Form 1065), Part XIII,  
line 5.  
Enter the amount from Schedule K-3  
(Form 1065), Part XIII, line 7.  
Complete this line if the partnership is  
deemed to have sold only U.S. real  
property interests as defined under  
section 897(c)(1). Under these  
circumstances, there should be no  
entries on lines 1 through 6 and 8 of  
Schedule K-3 (Form 1065), Part XIII.  
Enter this amount on Form 8949,  
Form 4797, and Schedule D, as  
appropriate. If this is an installment  
sale, use Form 6252.  
Code "P" on Form 8949, column (f),  
if you entered an amount on Form  
8949, column (g).  
If this is an installment sale, use  
Form 6252.  
Line 15  
If there’s a long-term capital  
Add lines 13 and 14.  
gain or loss on line 5 and  
!
CAUTION  
you’re required to complete  
Line 16  
lines 10 through 17, don’t enter this  
long-term capital gain or loss on Form  
8949. You will redetermine this  
amount on line 17.  
You will need to contact the  
If the amount entered on line 9 is from  
line 5, then enter the amount from  
line 12. If the amount entered on line 9  
is from line 7, then enter the amount  
from line 15. If the amount entered on  
line 16 is from line 12, then include in  
income any collectibles gain on  
partnership if there are entries  
!
CAUTION  
on other lines of the  
Schedule K-3 (Form 1065), Part XIII,  
in addition to line 7.  
Instructions for Form 1040-NR (2023)  
47  
is subject to the Paperwork Reduction  
Act unless the form displays a valid  
OMB control number. Books or  
records relating to a form or its  
instructions must be retained as long  
as their contents may become  
material in the administration of any  
Internal Revenue law.  
Please keep this notice with your  
records. It may help you if we ask you  
for other information. If you have any  
questions about the rules for filing and  
giving information, call or visit any  
Internal Revenue Service office.  
Tax Topics  
All topics are available in Spanish  
(and most topics are available in  
Chinese, Korean, Vietnamese, and  
Russian).  
You can read these Tax Topics at  
We Welcome Comments on  
Forms  
We try to create forms and  
We ask for tax return information to  
carry out the tax laws of the United  
States. We need it to figure and  
collect the right amount of tax.  
Tax information for aliens.  
851—Resident and Nonresident  
instructions that can be easily  
understood. Often, this is difficult to  
do because our tax laws are very  
complex. For some people with  
income mostly from wages, filling in  
the forms is easy. For others who have  
businesses, pensions, stocks, rental  
income, or other investments, it’s  
more difficult.  
Aliens.  
856—Foreign Tax Credit.  
857—Individual Taxpayer  
If you do not file a return, do not  
provide the information we ask for, or  
provide fraudulent information, you  
may be charged penalties and be  
subject to criminal prosecution. We  
may also have to disallow the  
Identification Number (ITIN)—Form  
W-7.  
858—Alien Tax Clearance.  
Disclosure, Privacy Act,  
and Paperwork Reduction  
Act Notice  
exemptions, exclusions, credits,  
deductions, or adjustments shown on  
the tax return. This could make the tax  
higher or delay any refund. Interest  
may also be charged.  
We welcome your comments about  
these instructions and your  
suggestions for future editions. You  
can send us comments through  
IRS.gov/FormComments. Or you can  
write to the:  
The IRS Restructuring and Reform Act  
of 1998, the Privacy Act of 1974, and  
the Paperwork Reduction Act of 1980  
require that when we ask you for  
information we must first tell you our  
legal right to ask for the information,  
why we are asking for it, and how it will  
be used. We must also tell you what  
could happen if we do not receive it  
and whether your response is  
Generally, tax returns and return  
information are confidential, as stated  
in Code section 6103. However, Code  
section 6103 allows or requires the  
Internal Revenue Service to disclose  
or give the information shown on your  
tax return to others as described in the  
Code. For example, we may disclose  
your tax information to the Department  
of Justice, to enforce the tax laws,  
both civil and criminal, and to cities,  
states, the District of Columbia, and  
U.S. commonwealths or territories to  
carry out their tax laws. We may  
disclose your tax information to the  
Department of Treasury and  
Internal Revenue Service  
Tax Forms and Publications  
1111 Constitution Ave. NW  
IR-6526  
Washington, DC 20224  
U.S.A.  
voluntary, required to obtain a benefit,  
or mandatory under the law.  
Don't send your Form 1040-NR to  
this address. Instead, see Where To  
File, earlier.  
Although we can’t respond  
individually to each comment  
received, we do appreciate your  
feedback and will consider your  
comments as we revise our tax forms  
and instructions.  
This notice applies to all records  
and other material (in paper or  
electronic format) you file with us,  
including this tax return. It also applies  
to any questions we need to ask you  
so we can complete, correct, or  
process your return; figure your tax;  
and collect tax, interest, or penalties.  
contractors for tax administration  
purposes; and to other persons as  
necessary to obtain information  
needed to determine the amount of or  
to collect the tax you owe. We may  
disclose your tax information to the  
Comptroller General of the United  
States to permit the Comptroller  
General to review the Internal  
Our legal right to ask for information  
is Internal Revenue Code sections  
6001, 6011, and 6012(a), and their  
regulations. They say that you must  
file a return or statement with us for  
any tax you are liable for. Your  
Estimates of Taxpayer Burden  
Reported time and cost burdens are  
national averages and don’t  
necessarily reflect a “typical” case.  
The estimated average time burden  
for all taxpayers filing a Form 1040-NR  
is 13 hours, with an average cost of  
$270 (see the amount in the table  
below), per return. This average  
includes all related forms and  
schedules, across all preparation  
methods and taxpayer activities.  
Within these estimates, there is  
significant variation in taxpayer  
activity.  
response is mandatory under these  
sections. Code section 6109 requires  
you to provide your identifying number  
on the return. This is so we know who  
you are, and can process your return  
and other papers. You must fill in all  
parts of the tax form that apply to you.  
But you do not have to check the  
boxes for the Presidential Election  
Campaign Fund or for the third-party  
designee. You also do not have to  
provide your daytime phone number  
or email address.  
Revenue Service. We may disclose  
your tax information to committees of  
Congress; federal, state, and local  
child support agencies; and to other  
federal agencies for purposes of  
determining entitlement for benefits or  
the eligibility for and the repayment of  
loans. We may also disclose this  
information to other countries under a  
tax treaty, to federal and state  
Out-of-pocket costs include any  
expenses incurred by taxpayers to  
prepare and submit their tax returns.  
Examples include tax return  
agencies to enforce federal nontax  
criminal laws, or to federal law  
You are not required to provide the  
enforcement and intelligence  
information requested on a form that  
agencies to combat terrorism.  
preparation and submission fees,  
Instructions for Form 1040-NR (2023)  
48  
     
postage and photocopying costs, and  
tax preparation software costs. Tax  
preparation fees vary widely  
taxpayer, the type of professional  
preparer, and the geographic area.  
contact us at either one of the  
addresses shown under We Welcome  
Comments on Forms, earlier.  
If you have comments concerning  
depending on the tax situation of the  
the time and cost estimates, you can  
Taxpayer Bill of Rights  
All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights,  
which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10  
broad categories, making them easier to understand. Explore your rights and our obligations to protect them.  
The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They  
are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices,  
and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear  
explanations of the outcomes.  
The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in  
their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily  
understandable communications from the IRS, and to speak to a supervisor about inadequate service.  
The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax  
legally due, including interest and penalties, and to have the IRS apply all tax payments properly.  
The right to challenge the IRS's position and be heard. Taxpayers have the right to raise objections and provide  
additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider  
their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with  
their position.  
The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial  
administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response  
regarding the IRS Independent Office of Appeals’ decision. Taxpayers generally have the right to take their cases to  
court.  
The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s  
position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt.  
Taxpayers have the right to know when the IRS has finished an audit.  
The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will  
comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search  
and seizure protections, and will provide, where applicable, a collection due process hearing.  
The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be  
disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be  
taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.  
The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to  
represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer  
Clinic if they cannot afford representation.  
The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and  
circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely.  
Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial  
difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.  
Learn more at IRS.gov/TaxpayerRights.  
Estimates of Taxpayer Burden  
The table shows burden estimates as of November 2023 for taxpayers filing a 2023 Form 1040-NR tax return.  
Form  
1040-NR  
Average Time Burden (Hours)  
13  
Average Cost*  
$270  
* Dollars rounded to the nearest $10.  
Instructions for Form 1040-NR (2023)  
49  
 
2023 Tax Rate Schedule for Estates and Trusts  
Estates or Trusts. Use Schedule W below to figure your tax.  
Schedule W  
Estates or Trusts—Use this schedule for a nonresident alien estate or trust  
If line 15 is:  
The tax is:  
Over—  
But not over—  
Of the amount over—  
$0  
$2,900  
$2,900  
$10,550  
$14,450  
- - - - - -  
............... 10%  
$290.00 + 24%  
$2,126.00 + 35%  
$3,491.00 + 37%  
$0  
$2,900  
$10,550  
$14,450  
$10,550  
$14,450  
Instructions for Form 1040-NR (2023)  
50  
 
Index  
Dependents 16  
Household employment  
Railroad retirement benefits  
(Tier 1) 42  
taxes 33  
Disclosure, Privacy Act, and  
Paperwork Reduction Act  
Notice 48  
A
How to report income on Form  
Real property income and  
natural resources  
royalties 42  
Additional Child tax credit 21  
1040-NR 14  
Additional tax on IRAs and  
other qualified retirement  
plans 33  
Address change. 15  
Dispositions of United States  
real property interests 14  
Social security benefits 42  
Nonresident aliens, defined 10  
Green card test 10  
I
Dividends:  
Ordinary 18  
Qualified 18  
Identity theft 24  
Address, foreign country 15  
Address, P.O. box. 15  
Alternative minimum tax 33  
Amended return 24  
Income:  
Resident aliens, defined 10  
Substantial presence test 10  
Fringe benefits 17  
Dividends, not effectively  
connected with a U.S. trade  
or business 41  
Not effectively connected with a  
U.S. trade or business:  
O
Schedule NEC 40  
Other taxable income 28  
To be reported 16  
Amount paid with request for  
Dividend equivalent  
payments 41  
extension to file 36  
One-half of self-employment tax  
deduction 31  
Amount refunded to you 21  
Amount you owe 22  
Exceptions 41  
Other gains or (losses) 28  
Other nonrefundable credits 36  
Other payments 37  
Income tax withholding  
Dual-status taxpayers 12  
Restrictions 13  
(federal) for 2024 24  
Annuities 18  
Individual retirement  
Assistance (See Tax help)  
Attachments to the return 22  
Avoid common mistakes 24  
Dual-status year 12  
How to figure tax for 13  
Income subject to tax 13  
What and where to file 12  
arrangements (IRAs) 31  
Contributions to 31  
Distributions from 18  
Interest income 18, 41  
Exceptions 41  
P
Past due tax returns filing 24  
B
Payments:  
E
Tax withholding 21  
Business income or (loss):  
Itemized deductions 19  
Items to Note 9  
Penalties:  
Stocks, securities, and  
commodities income as a  
dealer in 28  
Educator expenses 31  
Early withdrawal of savings 31  
Pensions 18  
Effectively connected  
Other reporting requirements 9  
Self-employment tax 9  
income 16  
Premium tax credit 7  
Repayment of excess credit 33  
Election to be taxed as a  
Social security or Medicare  
taxes withheld in error 9  
resident alien 12  
C
Electronic filing (e-file) 4, 11  
Estates 8  
Preparer, requirement to sign  
Special rules for former U.S.  
citizens and former U.S.  
long-term residents 9  
Capital gain distributions 19  
Capital gain or (loss):  
Exceptions 19  
Casualty and theft losses 39  
Charity, gifts to 37  
tax return 22  
Private delivery services 12  
Exemption for 20  
Protect your tax records from  
Estimated tax payments for  
identity theft 24  
2023 21  
K
Public debt, gift to reduce  
Estimated tax payments for  
Contributions you can  
deduct 38  
Kinds of income 14  
the 24  
2024 24  
Publications (See Tax help)  
Excess social security and Tier  
Contributions you can’t  
deduct 38  
1 RRTA tax withheld 36  
L
Expatriates 15  
Q
Lump-sum distributions 19  
Limit on the amount you can  
deduct 38  
Extension of time to file:  
Amount paid with 36  
Qualified business income  
deduction (Section 199A  
Deduction) 20  
Qualifying surviving spouse 16  
Recordkeeping 39  
M
Charity, other than by cash or  
Mailing address 11  
F
check 39  
Medical insurance premiums,  
Clothing and household  
items 39  
Farm income or (loss) 28  
Filing status 15  
Married 16  
credit for 36  
R
Miscellaneous deductions:  
Other 40  
Recordkeeping 39  
Real property income  
Child and dependent care  
Single 15  
election 14  
Moving expenses 31  
expenses:  
Credit for 35  
First-time homebuyer credit  
Records, how long to keep 24  
Refund 21  
repayment 33  
N
Child tax credit 20  
Community income 14  
Competent Authority  
determination  
Foreign income taxed by the  
Refund information 27  
Refund mailed 22  
United States 14  
Name and address 15  
Foreign tax credit 35  
Form 1040-C:  
Estates and trusts 15  
Refunds. Simplified procedure  
for claiming certain  
refunds 8  
Engaged in a trade or  
business in the United  
States 15  
requirement 44  
Credit for amount paid with 21  
Contributions to reduce debt  
Form W-2 missing or  
Rental real estate, royalties,  
held by the public 24  
Not engaged in a trade or  
business 15  
incorrect 17  
partnerships, trusts, etc. 28  
Contributions, carryover from  
Free publications 9  
Fringe benefits 17  
Reporting  
prior year 39  
Individuals 15  
requirements—Other 9  
Credit for federal tax on  
Name change 15  
Residential energy credits:  
fuels 37  
Net investment income tax 13  
Clean energy credit 35  
G
Credit for other dependents 20  
Credits for taxes paid 13  
Noneffectively connected  
Energy efficient home  
improvement credit 35  
Gains and (losses) 19  
income:  
From U.S. real property  
interests 14  
Capital gain 42  
Retirement distributions (IRAs):  
Annuities 18  
D
Capital gains and losses from  
sales or exchanges of  
property 42  
Green card test 10  
Daycare expenses:  
Pensions 18  
Credit for 35  
Retirement plan deduction,  
Categories of 41  
H
Death of a taxpayer 24  
Decedents 7  
Deduction for exemptions for  
self-employed 31  
Gambling winnings-residents of  
Canada 42  
Retirement savings  
contributions credit (saver's  
credit) 35  
Health insurance premiums,  
credit for 36  
Gambling winnings-residents of  
countries other than  
Canada 42  
estates and trusts only 20  
Estates 20  
Trusts 20  
Health savings account  
Rounding off to whole  
deduction 31  
dollars 16  
Other income 42  
51  
 
Sharing economy (gig)  
Taxable refunds, credits, or  
offsets of state and local  
income taxes 28  
Wages from an employer who  
did not withhold social  
security and Medicare tax  
Form 8919 33  
income 14  
S
Signature 22  
Salaries and wages 16  
Taxpayer Advocate Service  
State and local income taxes,  
Sales or exchanges, capital  
(TAS) 3  
deduction for 37  
assets 19  
Taxpayer Bill of Rights 49  
Third party designee 22  
Tier 1 RRTA tax withheld 36  
Tip income 16, 18  
W
Student loan interest  
Schedule 1 (Form 1040) 28  
Schedule 2 (Form 1040) 32  
Schedule 3 (Form 1040) 35  
deduction 31  
We welcome comments on  
Substantial presence test:  
forms 48  
Closer connection exception for  
foreign students 10  
What's new 5  
Schedule A, itemized  
Transportation tax 20  
When to file:  
deductions 37  
Closer connection to a foreign  
country 10  
Treaty-exempt income 18  
Estates and trusts 11  
Individuals 11  
Schedule D Tax Worksheet 20  
Schedule NEC 40  
Schedule OI, other  
Treaty-exempt income,  
Exempt individual 10  
report 44  
Where to file:  
Trusts 8  
Estates and trusts 11  
Individuals 11  
information 43  
T
Trusts, exemption deduction  
Schedule P (Form 1040-NR) 45  
Scholarship and fellowship  
for 20  
Tax 20  
Who must file 7  
Tax and credits:  
grants:  
Withholding of tax at the  
U
Additional taxes:  
source:  
Degree candidate 29  
Alternative minimum tax 33  
Tax help 24  
U.S. national 15  
Exceptions 40  
Nondegree candidate 29  
Unemployment  
Write-in adjustments related to  
your effectively connected  
income 32  
Self-employed health insurance  
compensation 28  
deduction 31  
Tax return information 24  
Tax-exempt interest 18  
Unreported social security and  
Self-employed SEP, SIMPLE,  
Medicare tax:  
and qualified plans 31  
Tax, qualified dividends and  
capital gain tax  
Tip income Form 4137 33  
Services performed partly in  
and partly out the U.S. 17  
worksheet 20  
52