Vorm 1040-NR juhised
Vorm 1040-NR, USA mitteresidendist välismaalase tuludeklaratsioon
Rev. 2023
Seotud vormid
- Vorm 1040-NR - USA mitteresidendist välismaalase tuludeklaratsioon
- Vorm 1040-NR ajakava A - Üksikasjalikud mahaarvamised
- Vorm 1040-NR ajakava NEC - Tulumaks, mis ei ole tegelikult seotud USA kaubanduse või äritegevusega
- Vorm 1040-NR ajakava OI - Muu teave
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
Effectively Connected
Instructions for Schedule 3
Instructions for Schedule A
Resident or Nonresident
Instructions for Schedule
When and Where Should
Instructions for Schedule OI
Election To Be Taxed as a
Instructions for Schedule P
2023 Tax Computation
Disclosure, Privacy Act, and
Paperwork Reduction Act
Instructions for Schedule 1
Section references are to the Internal
Revenue Code unless otherwise noted.
Instructions for Schedule 2
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
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
Low Income Taxpayer Clinics (LITCs)
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In
addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who
speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC
near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic
List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM
(800-829-3676).
Suggestions for Improving the IRS
Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer
Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers
who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service.
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.
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.
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
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
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.
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
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
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
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
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.
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.
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.
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.
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.
2015-35_IRB#RP-2015-40 or its
successor. You can download the
complete text of most U.S. tax treaties
at IRS.gov. Go to IRS.gov, enter “tax
treaties” in the search box at the top of
the page, and click on United States
Income Tax Treaties - A to Z.
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
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
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
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
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
of U.S. Real Property Interests, earlier.
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
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”
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
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
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
(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,
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
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
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
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
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/
Foreign-Electronic-Payments for more
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
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
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
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
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
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.
•
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
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 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
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.
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
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.
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.
•
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.
DisasterRelief to review the available
disaster tax relief.
Getting tax forms and publica-
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
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.
•
breakdown by tax year.
See payment plan details or apply
taxes with cash at a participating retail
store.
•
for a new payment plan.
•
Make a payment or view 5 years of
•
•
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
IRS.gov/Payments for more
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.
•
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
Use the Offer in Compromise Pre-
•
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-
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
wait times. Before you visit, go to
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
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
As noted in Form 1040-NR Helpful
Hints, earlier, use Schedule 1 (Form
1040) to report income or adjustments
to income that can’t be entered
directly on Form 1040-NR.
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
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
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
As noted in Form 1040-NR Helpful
Hints, earlier, use Schedule 2 (Form
1040) if you have additional taxes that
can’t be entered directly on the Form
1040-NR.
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
SSA.gov/international under
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
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
As noted in Form 1040-NR Helpful
Hints, earlier, use Schedule 3 (Form
1040) if you have nonrefundable
credits, other than the child tax credit
or the credit for other dependents, or
other payments and refundable
credits.
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
income. See Gifts to U.S. Charities
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
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
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.
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
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
Other Than Canada, later.
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
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
interest, see Dispositions of U.S. Real
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
Schedule P (Form 1040-NR), later.
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
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
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.
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
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
1040-NR 14
Additional tax on IRAs and
other qualified retirement
plans 33
Dispositions of United States
I
Dividends:
Ordinary 18
Qualified 18
Income:
Dividends, not effectively
connected with a U.S. trade
Not effectively connected with a
U.S. trade or business:
O
Amount paid with request for
Dividend equivalent
payments 41
One-half of self-employment tax
deduction 31
Exceptions 41
Income tax withholding
Restrictions 13
Annuities 18
Individual retirement
Assistance (See Tax help)
Exceptions 41
P
B
Payments:
E
Business income or (loss):
Penalties:
Stocks, securities, and
commodities income as a
Pensions 18
Effectively connected
income 16
Election to be taxed as a
Social security or Medicare
C
Estates 8
Preparer, requirement to sign
Special rules for former U.S.
citizens and former U.S.
Capital gain or (loss):
Exceptions 19
Protect your tax records from
Estimated tax payments for
2023 21
K
Public debt, gift to reduce
Estimated tax payments for
Contributions you can
deduct 38
the 24
2024 24
Publications (See Tax help)
Excess social security and Tier
Contributions you can’t
deduct 38
L
Expatriates 15
Q
Limit on the amount you can
deduct 38
Extension of time to file:
Qualified business income
deduction (Section 199A
Deduction) 20
Recordkeeping 39
M
Charity, other than by cash or
F
check 39
Medical insurance premiums,
Clothing and household
items 39
Married 16
R
Miscellaneous deductions:
Other 40
Recordkeeping 39
Real property income
Child and dependent care
Single 15
election 14
expenses:
First-time homebuyer credit
Refund 21
repayment 33
N
Competent Authority
determination
Foreign income taxed by the
Form 1040-C:
Refunds. Simplified procedure
for claiming certain
refunds 8
Engaged in a trade or
business in the United
States 15
requirement 44
Contributions to reduce debt
Form W-2 missing or
Rental real estate, royalties,
Not engaged in a trade or
business 15
incorrect 17
Contributions, carryover from
Reporting
Individuals 15
requirements—Other 9
Credit for federal tax on
Residential energy credits:
fuels 37
G
Noneffectively connected
Energy efficient home
income:
From U.S. real property
interests 14
Retirement distributions (IRAs):
Annuities 18
D
Capital gains and losses from
sales or exchanges of
property 42
Daycare expenses:
Pensions 18
Retirement plan deduction,
H
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,
Gambling winnings-residents of
countries other than
Canada 42
Estates 20
Health savings account
Rounding off to whole
deduction 31
dollars 16
51
Sharing economy (gig)
Taxable refunds, credits, or
offsets of state and local
Wages from an employer who
did not withhold social
security and Medicare tax
income 14
S
Signature 22
Taxpayer Advocate Service
State and local income taxes,
Sales or exchanges, capital
assets 19
W
Student loan interest
deduction 31
We welcome comments on
Substantial presence test:
forms 48
Closer connection exception for
Schedule A, itemized
When to file:
deductions 37
Closer connection to a foreign
country 10
Individuals 11
Schedule OI, other
Treaty-exempt income,
report 44
Where to file:
Individuals 11
information 43
T
Trusts, exemption deduction
Scholarship and fellowship
for 20
Tax and credits:
grants:
Withholding of tax at the
U
Additional taxes:
source:
Exceptions 40
Unemployment
Write-in adjustments related to
your effectively connected
income 32
Self-employed health insurance
compensation 28
deduction 31
Unreported social security and
Self-employed SEP, SIMPLE,
Medicare tax:
Tax, qualified dividends and
capital gain tax
Services performed partly in
worksheet 20
52