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2025
Instructions for Form
1040-NR
U.S. Nonresident Alien Income Tax Return
Contents
Page
Form 1040-NR Helpful Hints . . . . . . . 2
What’s New . . . . . . . . . . . . . . . . . . 5
Filing Requirements . . . . . . . . . . . . . 7
Resident or Nonresident
Alien . . . . . . . . . . . . . . . . . 11
When and Where Should
You File? . . . . . . . . . . . . . . 12
Election To Be Taxed as a
Resident Alien . . . . . . . . . . . . 13
Dual-Status Taxpayers . . . . . . . . . . 13
How To Report Income . . . . . . . . . . 15
Line Instructions . . . . . . . . . . . . . . 16
Name and Address . . . . . . . . . 16
Identifying Number . . . . . . . . . 16
Filing Status . . . . . . . . . . . . . . 16
Dependents . . . . . . . . . . . . . . 17
Effectively Connected
Income (ECI) . . . . . . . . . . . 17
Contents
Page
Contents
Payments . . . . . . . . . . . . . . . 22
Refund . . . . . . . . . . . . . . . . . 23
Amount You Owe . . . . . . . . . . 23
Third Party Designee . . . . . . . . 23
Sign Your Return . . . . . . . . . . . 23
Assemble Your Return . . . . . . . 23
2025 Tax Table . . . . . . . . . . . . 24
2025 Tax Computation
Worksheet—Line 16 . . . 24
General Information . . . . . . . . . 25
Refund Information . . . . . . . . . 28
Instructions for Schedule 1
(Form 1040) . . . . . . . . . . . . 29
Instructions for Schedule 1A (Form 1040) . . . . . . . . . . 34
Instructions for Schedule 2
(Form 1040) . . . . . . . . . . . . 34
Page
Instructions for Schedule 3
(Form 1040) . . . . . . . . . . . . 37
Instructions for Schedule A
(Form 1040-NR) . . . . . . . . . 39
Instructions for Schedule
NEC (Form 1040-NR) . . . . . . 42
Instructions for Schedule OI
(Form 1040-NR) . . . . . . . . . 44
Instructions for Schedule P
(Form 1040-NR) . . . . . . . . . 47
Tax Topics . . . . . . . . . . . . . . . 49
Disclosure, Privacy Act, and
Paperwork Reduction Act
Notice . . . . . . . . . . . . . . . . 49
How To Get Tax Help . . . . . . . . . . . 25
Index . . . . . . . . . . . . . . . . . . . . . 53
Section references are to the Internal
Revenue Code unless otherwise noted.
Form 1040-NR and Schedules
Use the base form and Schedule OI...
1040-NR
only the schedules
that are right for you.*
A
NEC
(Form 1040-NR)
P
(Form 1040-NR)
OI
1-A
(Form 1040)
* You may need to file additional schedules not listed. See instructions.
Jan 29, 2026
Instructions for Form 1040-NR (2025) Catalog Number 11368V
Department of the Treasury Internal Revenue Service www.irs.gov
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 2025 Forms 1040, U.S. Individual Income
Tax Return, and 1040-SR, U.S. Income Tax Return for Seniors.
You may also need the four Form 1040 numbered schedules: Schedule 1 (Form 1040), Additional Income and Adjustments to Income; Schedule 1-A (Form
1040), Additional Deductions; Schedule 2 (Form 1040), Additional Taxes; and Schedule 3 (Form 1040), Additional Credits and Payments.
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
with a U.S. trade or business. Do not include deductions and/or losses that relate to exempt income or to
income that is not effectively connected with a U.S. trade or business.
Schedule A (Form 1040-NR)
Note: Do not use Schedule A (Form 1040-NR)
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
Can claim a deduction for qualified cash tips, qualified overtime compensation, or enhanced deduction
for seniors.
Schedule 1-A (Form 1040)
Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment.
Schedule 2 (Form 1040), Part I
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.
Schedule 2 (Form 1040), Part II
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 or refundable adoption credit.
Have other payments, such as an amount paid with a request for an extension to file or excess social
security tax withheld.
2
Schedule 3 (Form 1040), Part II
Instructions for Form 1040-NR (2025)
The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps
taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
What can TAS do for you?
TAS can help you if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with
the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. And the service is free. If you
qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help you if:
• Your problem is causing financial difficulty for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How can you reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
• Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you don’t have Internet access, you
can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;
• Check your local directory; or
• Call TAS toll free at 877-777-4778.
How can you learn about your taxpayer rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS
websiteTaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are
your rights. Know them. Use them.
How else does TAS help taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please
report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics (LITCs)
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate
Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with
the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In
addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who
speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC
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.
Contact TAP at ImproveIRS.org.
Instructions for Form 1040-NR (2025)
3
You can electronically file (e-file) your Form 1040-NR.
E-filing your returns—safe, quick, and easy
Why do millions of Americans file 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, 2026 (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-file.
IRS e-file: It’s Safe.
It’s Easy. It’s Time.
Joining the more than 150 million Americans who are already using e-file is easy. Just ask your tax preparer or
use commercial software. IRS e-file 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-filed 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-file. If you are asked if you want to e-file, just give it a try.
IRS e-file 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 confirmation from the IRS. Go to IRS.gov/Payments to see
all your online payment options.
4
Instructions for Form 1040-NR (2025)
Affordable Care Act—What
You Need To Know
See Affordable Care Act—What You
Need To Know in the Instructions for
Form 1040 for details.
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
to IRS.gov/Form1040NR.
Due date of return. File Form
1040-NR by April 15, 2026, if you
were an employee and received
wages subject to U.S. income tax
withholding.
Trump accounts and new Form
4547. Recent legislation allows
parents, guardians, and other
authorized individuals to elect to
establish a new type of individual
retirement account, called a Trump
account, for the exclusive benefit of
certain children. If the child was born
after 2024 and before 2029, is a U.S.
citizen, and meets certain other
requirements, the authorized
individual may also elect to receive a
$1,000 pilot program contribution to
the child’s Trump account. Both
elections can be made on Form 4547,
which can be filed at the same time as
the authorized individual’s 2025
income tax return. For more
information on Trump accounts, and to
learn how to make these elections,
see Form 4547 and its instructions.
Qualified disability trusts. The
exemption amount for a qualified
disability is $5,100 for 2025.
Changes to Dependents section.
The Dependents section now has
numbered rows and asks for more
information about you and your
dependents. This new information is
being asked for to help the IRS
determine your eligibility for certain
tax credits.
Higher catch-up contribution limit
for ages 60 to 63. If, at the end of
2025, you were at least age 60, but
younger than age 64, and you
participated in a deferred
compensation plan (including most
401(k), 403(b), governmental 457
plans, and/or the governmental Thrift
Savings Plan), a higher catch-up
contribution limit may apply to you. For
Instructions for Form 1040-NR (2025)
2025, this higher catch-up
contribution limit is $11,250. For more
information, contact your plan
administer.
Write-in information. Beginning in
2025, most of the words, codes,
and/or dollar amounts that are used to
explain an item of income or
deduction, and that you previously
had to enter next to a specific line,
now have a dedicated checkbox or
entry space.
Death of a Taxpayer. If you need to
file a return for someone who died
before filing a 2025 return, check the
“Deceased” box at the top of Form
1040-NR and enter the date of death.
For more information, see Death of a
Taxpayer.
Form 1099-DA. If, in 2025, you used
a broker to effect the sale of a digital
asset, your broker should send you a
Form 1099-DA that reports
information regarding the transaction.
In 2025, your broker has the option to
report your basis in the digital asset
on Form 1099-DA but is not required
to do so. You must answer the digital
asset question on Form 1040-NR
whether or not you received a Form
1099-DA. For more information, see
the Instructions for Form 1099-DA.
Electronic payments and direct deposit. If you have access to U.S.
banking services or electronic
payment systems, you should use
direct deposit for any refunds. The IRS
recommends paying electronically
whenever possible. Options to pay
electronically include using your bank
account with Direct Pay, your debit or
credit card, your digital wallet, or your
online account. Go to IRS.gov/
Payments to see all your payment
options. Also, see IRS.gov/
ModernPayments.
New deductions for itemizers and
nonitemizers. Recent legislation
provided for new deductions that take
effect beginning in 2025. If you are
eligible, you can claim these
deductions if you take the standard
deduction or if you itemize on
Schedule A (Form 1040-NR). For
more information on these
deductions, see the Instructions for
Schedule 1-A. The new deductions
include no tax on tips, no tax on
overtime, and the enhanced senior
deduction
New Schedule 1-A. A new Schedule
to Form 1040, Schedule 1-A, has
been created for eligible taxpayers to
claim a deduction for the recently
enacted deductions that include no
tax on tips, no tax on overtime, and
the enhanced senior deduction. For
more information, see the Instructions
for Schedule 1-A.
State and local tax deduction limit
increased. The overall limit on the
deduction for state and local income,
sales, and property taxes has
increased to $40,000 ($20,000 if
married filing separately). The overall
limit is reduced if your modified
adjusted gross income is more than
$500,000 ($250,000 if married filing
separately) but will not be reduced
below $10,000 ($5,000 if married filing
separately). For more information, see
the Instructions for Schedule A (Form
1040-NR).
Changes to child tax credit and additional child tax credit. Recent
legislation made permanent the
increase to the child tax credit (CTC)
and additional child tax credit (ACTC)
amount. For 2025, the maximum CTC
has increased to $2,200 per qualifying
child, of which $1,700 can be claimed
for the ACTC. In addition, beginning in
2025, to be eligible to claim the CTC
or ACTC, you must have a valid SSN
issued before the due date of your
return (including extensions).
Changes to the adoption credit.
Recent legislation made changes to
the adoption credit. Beginning in
2025:
• Up to $5,000 of adoption credit
is refundable. Up to $5,000 of your
adoption credit may be refundable.
The amount of the refundable portion
is determined separately for each
eligible child.
• Parity for Indian tribal
governments. Tribal governments
now have parity for special needs
adoption determinations. This means
that state government and Indian tribal
government determinations of special
needs are both recognized for
purposes of the adoption credit.
For more information, see Form
8839 and its instructions.
SSN or ITIN needed to claim the
credit for other dependents.
Beginning in 2025, to be eligible to
claim the credit for other dependents,
you must have a valid SSN or ITIN
5
issued on or before the due date of
your return (including extensions).
New option for scheduled appointment at Taxpayer Assistance Centers (TACs). Beginning in 2025,
taxpayers with scheduled
appointments at TACs may choose to
receive appointment confirmations,
reminders and cancellation notices
directly via text message on their
mobile devices.
Updated reporting requirements
for Form 1099-K. Payment card
companies, payment apps, and online
market-places will be required to send
you a Form 1099-K only if the amount
of your business transactions during
the year is more than $20,000 and the
total number of your transactions is
more than 200.
Claim for credit or refund of
amounts withheld on certain borrow fees. The IRS will be issuing
proposed regulations providing that
certain borrow fees are sourced
based on the residence of the
recipient. Notice 2025-63 provides
that taxpayers can rely on the
sourcing rule described in the notice
with respect to securities lending
transactions and sale-repurchase
transactions entered into before the
proposed regulations are published. If
you are relying on Notice 2025-63 to
claim a credit or refund for amounts
withheld on borrow fees, you must
attach copies of the Form(s) 1042-S
to your return, and attach a statement
6
indicating reliance on Notice 2025-63
as the reason for the claim and
include the amount of income that
was subject to withholding for each
payment of a borrow fee associated
with securities lending transactions or
sale-repurchase transactions. For
more information, see Notice
2025-63.
Reminders
Schedule P (Form 1040-NR). A
nonresident alien, foreign trust, or
foreign estate will use 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.
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.
Form 1040-NR. Refer to Form
1040-NR Helpful Hints, earlier, for a
comprehensive discussion of these
instructions, including the references
to the Instructions for Form 1040 that
you see throughout these instructions.
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
dual-status taxpayer, a fiscal-year
taxpayer, a trust, or an estate. For
these and other exceptions, see
Notice 2020-70.
Schedule LEP (Form 1040), Request 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.
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
Worksheet in the Instructions for Form
1040, you will now use the Form 7206,
instead of Pub. 535, to figure your
deduction.
Qualified charitable distribution
one-time election. You can elect to
make a one-time distribution up to
$54,000 from an individual retirement
account to charities through a
charitable remainder trust, a
charitable remainder annuity trust, or
a charitable gift annuity funded only
by qualified charitable distributions.
See Pub. 590-B for more information.
Instructions for Form 1040-NR (2025)
Filing Requirements
Do You Have To File?
File Form 1040-NR if any of the
conditions in Table A. Who Must File
Form 1040-NR, later, apply to you.
You must still meet (1), (2), or
(3) below to be exempt from
CAUTION filing a 2025 Form 1040-NR.
!
Exceptions. You don’t need to file
Form 1040-NR if you meet (1), (2), or
(3) below.
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, 7a, and 8, and
Schedule NEC (Form 1040-NR), lines
1 through 12).
Instructions for Form 1040-NR (2025)
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
2025 was less than or equal to
$15,750 if single ($31,500 if a
qualifying surviving spouse). See
chapters 5 and 7 of Pub. 519 for more
details on these treaty benefits.
3. You were a partner in a U.S.
partnership that was not engaged in a
trade or business in the United States
during 2025 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.
If the partnership withheld
taxes on this income in 2025
CAUTION but the tax withheld and
reported in box 10 of Form 1042-S
was less or more than the tax due on
the income, you will need to file Form
!
1040-NR for 2025 to pay the
underwithheld tax or claim a refund of
the overwithheld tax.
Even if you don’t otherwise
TIP have to file a return, you
should file one if you can get
money back. For example, you should
file if one of the following applies.
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.
a. Additional child tax credit.
b. Credit for federal tax on fuels.
c. Premium tax credit.
d. Refundable adoption credit.
You should also consider filing a
return if you received a Form 1099-B
(or substitute statement). See Pub.
501 for more details.
7
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 2025. 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 2025, 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 2025 and:
a. You received income from U.S. sources that is reportable on Schedule NEC, lines 1 through 12; and
b. Not all of the U.S. tax that you owe was withheld from that income.
3. You owe any special taxes, including any of the following.
a. Alternative minimum tax.
b. Additional tax on a qualified plan, including an IRA, or other tax-favored account. (If you’re filing a return only because you owe this tax, you
can file Form 5329 by itself.)
c. Household employment taxes. (If you’re filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself.)
d. Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer who didn’t withhold
these taxes.
e. 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,
line 17c; Schedule 2, line 17e; or Schedule 2, line 17f; later.
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.
!
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 3520A.
CAUTION
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.
Requirement to reconcile advance
payments of the premium tax credit. 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)
of the United States–India Income Tax
Treaty. See Pub. 974.
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
Canada, Mexico, or South Korea; or a
student or business apprentice
Exception 3. 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
8
Exception 2. You can’t use
advance payments made for your
spouse, as a Form 1040-NR filer can’t
file a joint return.
exceptions under Married taxpayers in
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 2025.
A personal representative can be an
executor, administrator, or anyone
who is in charge of the deceased
person’s property.
Filing for an estate or trust. If
you’re filing Form 1040-NR for a
nonresident alien estate or trust,
Instructions for Form 1040-NR (2025)
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 for some
purposes when completing the Form
1040-NR rather than looking to these
instructions for details.
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.
!
Simplified Procedure for
Claiming Certain Refunds
You can use this procedure only if you
meet all of the following conditions for
the tax year.
• You were a nonresident alien.
• You were not engaged in a trade or
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.
• Your U.S. income tax liability was
fully satisfied through withholding of
tax at the source.
• You’re filing Form 1040-NR solely to
claim a refund of U.S. tax withheld at
the source under chapter 3 or tax
withheld under chapter 4 (FATCA).
Gains and losses from the
TIP sale or exchange of U.S. real
property interests are taxed as
if you’re engaged in a trade or
business in the United States.
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
procedure.
How To Complete Form 1040-NR
Using the Simplified Procedure
If you meet all of the conditions listed
earlier for the Simplified Procedure for
the tax year, complete Form 1040-NR
Instructions for Form 1040-NR (2025)
and Schedules NEC and OI (Form
1040-NR) as follows.
specify the type of payment on line 12
and show the amount in column (d).
Page 1 of Form 1040-NR. Enter
your name, identifying number
(defined in Identifying Number, later),
and all address information requested
at the top of page 1. If your income
isn’t exempt from tax by treaty, leave
the rest of page 1 blank. If your
income is exempt from tax by treaty,
enter the exempt income on line 1k
and leave the rest of page 1 blank.
Lines 13 through 15 of
Schedule NEC (Form 1040-NR).
Complete these lines as instructed on
the form.
Schedule NEC (Form 1040-NR).
Complete the lines on this form as
indicated below.
Lines 1a through 12 of
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
circumstances.
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%.
Example. Dale is a nonresident
alien individual. The only U.S. source
income Dale received during the year
was as follows.
• 4 dividend payments.
• 12 interest payments.
All payments were reported to Dale
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
payments. Dale isn’t required to report
any of the interest payments.
Note: Payments of gross proceeds
from the sale of securities or regulated
futures contracts are generally exempt
from backup withholding. If you
received such payments and they
were subjected to backup withholding,
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.
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.
Line 24. Enter your total income
tax liability on line 24.
Line 25b. Enter the total amount of
U.S. tax withheld from Form(s) 1099.
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.
Line 33. Add lines 25d, 25e, 25f,
25g, 26, and 32. This is the total tax
you have paid.
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
Lines 35a Through 35e—Amount
Refunded to You, later, for more
details.
Line 35e. You may be able to have
your refund check mailed to a foreign
address that isn’t shown on page 1.
See Line 35e, later, for more details.
Signature. You must sign and
date your tax return. See Sign Your
Return, later.
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.
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
9
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
explanations for many of those
treaties are also available at that site.
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
withholding. See Regulations section
1.1441-2(a) for information on
amounts subject to chapter 3
withholding.
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
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.
Additional Information
Portfolio interest. If you’re claiming
a refund of U.S. tax withheld from
portfolio interest, include a description
of the relevant debt obligation,
including the name of the issuer,
CUSIP number (if any), interest rate,
and the date the debt was issued.
Interest payments on foreign
bearer obligations issued on
CAUTION or after March 19, 2012,
generally aren’t eligible for the
portfolio interest exception to
withholding. For more information, see
Interest Income in chapter 3 of Pub.
519 and Reduced Rates of
Withholding on Interest in Pub. 515.
!
Withholding on distributions. If
you’re claiming an exemption from
withholding on a distribution from a
U.S. corporation with respect to its
stock because the corporation had
insufficient earnings and profits to
support dividend treatment, you must
10
attach a statement that identifies the
distributing corporation and provides
the basis for the claim.
If you’re claiming an exemption
from withholding on a distribution from
a mutual fund or real estate
investment trust (REIT) with respect to
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.
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
transaction and presents the facts
necessary to establish that the
payment was a complete redemption,
a substantially disproportionate
redemption, or not essentially
equivalent to a dividend.
Items To Note
Special rules for former U.S. citizens 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
Rules for Former U.S. Citizens and
Former U.S. Long-Term Residents
(Expatriates), later.
Self-employment tax. You must pay
self-employment tax on your
self-employment income if an
international social security
agreement in effect between your
country of tax residence and the
United States provides that you are
covered under the U.S. social security
system. Enter the tax on Schedule 2
(Form 1040), line 4. See Line 4 under
Instructions for Schedule 2, later, for
additional information. Enter the
deductible part of your
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.
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
refund of these taxes. For more
information, see Students and
Exchange Visitors in chapter 8 of Pub.
519, U.S. Tax Guide for Aliens.
Other reporting requirements. You
may also have to file other forms,
including the following.
• Form 8833, Treaty-Based Return
Position Disclosure Under Section
6114 or 7701(b).
• Form 8840, Closer Connection
Exception Statement for Aliens.
• Form 8843, Statement for Exempt
Individuals and Individuals With a
Medical Condition.
• Form 8938, Statement of Specified
Foreign Financial Assets.
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.
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.
Pub. 501
Pub. 525
Pub. 529
Pub. 597
Dependents, Standard
Deduction, and Filing Information
Taxable and Nontaxable Income
Miscellaneous Deductions
Information on the United States–
Canada Income Tax Treaty
These free publications and the
forms and schedules you will need are
available from the IRS. You can
download them at IRS.gov. Also, see
How To Get Tax Help, later, for other
ways to get them (as well as
information on receiving IRS
assistance in completing the forms).
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
Instructions for Form 1040-NR (2025)
those treaties are also available at that
site.
Resident Alien or
Nonresident Alien
If you’re not a citizen of the United
States, specific rules apply to
determine if you’re a resident alien or
a nonresident alien for federal tax
purposes. Generally, you’re
considered a resident alien if you
meet either the green card test or the
substantial presence test for 2025.
(These tests are explained in Green
Card Test and Substantial Presence
Test, later.) Even if you don’t meet
either of these tests, you may be able
to choose to be treated as a U.S.
resident for part of 2025. See
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
Dual-Resident Taxpayer, later, if you’re
a resident of the United States under
these tests but are eligible to claim
benefits as a resident of a foreign
country under a U.S. income tax
treaty.
For more details on resident and
nonresident status, the tests for
residence, and the exceptions to
them, see chapter 1 of Pub. 519.
Green Card Test
You’re a resident for federal tax
purposes if you were a lawful
permanent resident (immigrant) of the
United States at any time during 2025.
(Also, see Dual-Status Taxpayers,
later.) In most cases, you are a lawful
permanent resident if the USCIS (or
its predecessor organization, INS) has
issued you a Form I-551, Permanent
Resident Card, also known as a green
card.
You continue to have resident
status under this test unless the status
is taken away from you or is
administratively or judicially
determined to have been abandoned.
An administrative or judicial
determination of abandonment of
resident status may be initiated by
you, the USCIS, or a U.S. consular
officer.
Your resident status is considered
to have been taken away from you if
the U.S. Government issues you a
Instructions for Form 1040-NR (2025)
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
depends on who initiates the
determination.
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
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.
• 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.
Until you have proof your letter
was received, you remain a
CAUTION resident for federal tax
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.
!
For more details, see Green Card
Test in chapter 1 of Pub. 519. Also,
see USCIS.gov/i-407.
Substantial Presence Test
You are considered a U.S. resident if
you meet the substantial presence
test for 2025. You meet this test if you
were physically present in the United
States for at least:
1. 31 days during 2025; and
2. 183 testing days during the
3-year period of 2025, 2024, and
2023, as calculated using the
following chart.
(a)
Year
(b)
Days of
physical
presence
(c)
Multiplier
2025
1.000
2024
0.333
2023
0.167
(d)
Testing
days
(multiply
(b) times
(c))
Total testing days (add column
(d)) . . . . . . . . . . . . . . . .
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.
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.
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
substantial presence test.
6. Days you are an exempt
individual (defined next).
You may need to file Form
8843 to exclude days of
CAUTION presence in the United States
if you meet (4) or (6) above. For more
information on the requirements, see
Form 8843 in chapter 1 of Pub. 519.
!
11
Exempt individual. For purposes of
the substantial presence test, an
exempt individual is anyone in one of
the following categories.
• 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.
• A teacher or trainee who is
temporarily present under a “J” or “Q”
visa, who substantially complies with
the requirements of the visa.
• A student who is temporarily
present under an “F”, “A”, “M” or “Q”
visa, who substantially complies with
the requirements of the visa.
• A professional athlete who is
temporarily in the United States to
compete in a charitable sports event.
• Establish that during 2025 you had
a tax home in a foreign country, and
• Establish that during 2025 you had
a closer connection to one foreign
country in which you had a tax home
than to the United States.
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.
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.
You can’t be an exempt
individual indefinitely.
CAUTION Generally, you won’t be an
exempt individual as a teacher or
trainee in 2025 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 2025 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
Presence Test in chapter 1 of Pub.
519 for more information.
!
Closer Connection to Foreign
Country
Even though you would otherwise
meet the substantial presence test,
you can be treated as a nonresident
alien if you:
• Were present in the United States
for fewer than 183 days during 2025,
12
You may have a closer connection
to two foreign countries (but not more
than two) if you meet certain
conditions. See chapter 1 of Pub. 519
for more information.
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.
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
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/
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.
Technical explanations for many of
those treaties are also available at that
site.
When and Where Should
You File?
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 2025 calendar year is
due by April 15, 2026.
If you file after this date, you may
have to pay interest and penalties.
See Interest and Penalties, later.
If you didn’t receive wages as an
employee subject to U.S. income tax
withholding, file Form 1040-NR by the
15th day of the 6th month after your
tax year ends. A return for the 2025
calendar year is due by June 15,
2026.
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.
Note: If the due date for filing falls on
a Saturday, Sunday, or legal holiday,
file by the next business day.
If you were serving in, or in support
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.
Where To File next provides the
current address for mailing your
return. Use these addresses for
Forms 1040-NR filed in 2026. The
address for returns filed after 2026
may be different. See IRS.gov/
Form1040NR for any updates.
Where To File
E-file. If you e-file your return, there’s
no need to mail it. See You can
electronically file (e-file) your Form
1040-NR, earlier, or IRS.gov for more
information. However, if you choose to
mail it, filing instructions and
addresses are below.
Individuals. If you aren’t enclosing a
payment, mail Form 1040-NR to:
Instructions for Form 1040-NR (2025)
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
If enclosing a payment, mail Form
1040-NR to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
Estates and trusts. If you aren’t
enclosing a payment, mail Form
1040-NR to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
USA
If enclosing a payment, mail Form
1040-NR to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
What if you can’t file on time? See
What if You Can’t File on Time? in the
Instructions for Form 1040.
Private Delivery Services
See Private Delivery Services in the
Instructions for Form 1040 for details
on private delivery services.
Only the U.S. Postal Service
can deliver to P.O. boxes. You
CAUTION can’t use a private delivery
service to make tax payments
required to be sent to a P.O. box.
!
Election To Be Taxed as a
Resident Alien
You can elect to be taxed as a U.S.
resident for the whole year if all of the
following apply.
• You were married.
• Your spouse was a U.S. citizen or
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.
To make this one-time election, you
must attach the statement described
in Nonresident Spouse Treated as a
Instructions for Form 1040-NR (2025)
Resident in chapter 1 of Pub. 519 to
your return. Don’t use Form 1040-NR.
If you make the election to be
treated as a resident alien, your
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 2025 if 2025
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 2025. 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.
You can only make this
election once. If your election
CAUTION is later terminated, you aren’t
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.
!
Dual-Status Taxpayers
If you elect to be taxed as a
resident alien (discussed in
CAUTION Election To Be Taxed as a
Resident Alien, earlier), the special
instructions and restrictions discussed
here don’t apply.
!
Dual-Status Year
A dual-status year is one in which you
change status between nonresident
and resident alien. Different U.S.
income tax rules apply to each status.
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.
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
nonresident alien when you leave if
you meet both of the following
conditions.
• After leaving (or after your last day
of lawful permanent residency if you
met the green card test, defined
earlier) and for the remainder of the
calendar year of your departure, you
have a closer connection to a foreign
country than to the United States.
• During the next calendar year, you
aren’t a U.S. resident under either the
green card test or the substantial
presence test, defined earlier.
See chapter 1 of Pub. 519 for more
information.
What and Where To File for a
Dual-Status Year
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
statement; enter “Dual-Status
Statement” across the top. Don’t sign
the Form 1040-NR. If you aren’t
enclosing a payment, mail your return
and statement to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
If enclosing a payment, mail your
return to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
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
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:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
If enclosing a payment, mail your
return to:
13
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
Statements. Any statement you file
with your return must show your
name, address, and identifying
number (defined in Identifying
Number, later).
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
resident, see Expatriation Tax in
chapter 4 of Pub. 519.
Income Subject to Tax for
Dual-Status Year
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.
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
received it while a nonresident alien or
a resident alien (unless specifically
exempt under the Internal Revenue
Code or a tax treaty provision).
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.
14
Joint return. You can’t file a joint
return unless you elect to be taxed as
a resident alien (see Election To Be
Taxed as a Resident Alien, earlier)
instead of a dual-status taxpayer.
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
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
Separately, later, for an exception.
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
To Be Taxed as a Resident Alien,
earlier) instead of a dual-status
taxpayer.
See chapter 6 of Pub. 519 for
information on other credits.
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
allowable deductions, is combined
and taxed at the same rates that apply
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.
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.
Income that isn’t effectively
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.
No deductions are allowed against
this income.
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
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
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
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.
• 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
25g) in the space to the right of
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.
• 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.
2. Estimated tax paid with Form
1040-ES or Form 1040-ES (NR).
Instructions for Form 1040-NR (2025)
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
on line 33 on Form 1040 or 1040-SR.
Identify the payment in the area to the
left of the entry.
How To Report Income on
Form 1040-NR
Community Income
If either you or your spouse (or both
you and your spouse) was a
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.
• Earned income of a spouse, other
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.
• 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.
• 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.
• Income derived from the separate
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.
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
completed Form 8958 to your tax
return. See Pub. 555, Community
Property, for more details.
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.
Instructions for Form 1040-NR (2025)
Report this income on page 1 of Form
1040-NR. Pub. 519 describes this
income in greater detail.
2. U.S. income not effectively
connected with a U.S. trade or
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.
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.
Digital assets. See Digital Assets,
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
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
IRS.gov/Gig.
Dispositions of U.S. Real
Property Interests
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
connected with the conduct of a U.S.
trade or business.
Report gains and losses on the
disposition of U.S. real property
interests on Schedule D (Form 1040)
and Form 1040-NR, line 7a. Also, net
gains may be subject to the alternative
minimum tax. See Line 2 under
Instructions for Schedule 2, later. See
Real Property Gain or Loss in
chapter 4 of Pub. 519 for more
information.
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
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:
• Gains from the sale or exchange of
such property or an interest in such
property, but see the TIP below;
• Gains on the disposal of timber,
coal, or iron ore with a retained
economic interest;
• 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
TIP election to treat your gain from
the disposition of a U.S. real
property interest as effectively
connected income. Dispositions of
U.S. real property interests are
automatically treated as effectively
connected income. See Dispositions
of U.S. Real Property Interests, earlier.
To make the election, attach a
statement to your return for the year of
the election. Include the following
items in your statement.
1. That you’re making the election.
2. A complete list of all of your real
property, or any interest in real
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.
3. The extent of your ownership in
the real property.
4. A description of any substantial
improvements to the property.
5. Your income from the property.
6. The dates you owned the
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.
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
15
the fifth year in which the revocation
occurs.
for those schedules following the line
instructions for Form 1040-NR later.
Identifying Number
Foreign Income Taxed by the
United States
Name and Address
See Social Security Number (SSN) in
the Instructions for Form 1040 for
information on SSNs.
You may be required to report some
income from foreign sources on your
U.S. return if the income is effectively
connected with a U.S. trade or
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
business, see chapter 4 of Pub. 519.
Special Rules for Former U.S.
Citizens and Former U.S.
Long-Term Residents
(Expatriates)
The expatriation tax provisions apply
to certain U.S. citizens who have lost
their citizenship and long-term
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.
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/
2009-45_IRB#NOT-2009-85.
Line Instructions for
Form 1040-NR
For 2025, there are two
important features of these
CAUTION line instructions.
!
• You need the 2025 Instructions for
Form 1040. Throughout these line
instructions, you will be referred to
those instructions for guidance.
Exceptions are listed where
applicable.
• Some of the lines on Schedule 1
(Form 1040), Schedule 2 (Form
1040), and Schedule 3 (Form 1040)
may have changed. See those
schedules. See also the instructions
16
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.
Estates and Trusts
Enter the exact name of the estate or
trust from the Form SS-4, Application
for 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.
Not engaged in a trade or business. Attach a statement to Form
1040-NR with your name, title,
address, and the names and
addresses of any U.S. grantors and
beneficiaries.
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.
Name Change
See Name Change in the Instructions
for Form 1040 if your name has
changed.
Address Change
See Address Change in the
Instructions for Form 1040 if your
address has changed.
P.O. Box
See P.O. Box in the Instructions for
Form 1040 for information on P.O.
boxes.
Foreign Address
See Foreign Address in the
Instructions for Form 1040 if you have
a foreign address.
Death of a Taxpayer
See Death of a Taxpayer under
General Information in the Instructions
for Form 1040 if you’re filing a return
for a deceased taxpayer.
Social Security Number (SSN)
Exception. When you bring your
Form SS-5 to your local SSA office:
• 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.
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 estate or trust
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, see IRS.gov/
Businesses/EIN.
Filing Status
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
TIP country of residency, or state
that you’re a U.S. national, on
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.
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.
nationals include American Samoans
and Northern Mariana Islanders who
chose to become U.S. nationals
instead of U.S. citizens.
Instructions for Form 1040-NR (2025)
Single
See Single in the Instructions for Form
1040 for details on the Single filing
status.
Married Filing Separately
Your filing status is Married filing
separately if you’re married, even if
you aren’t separated.
Exception. Married persons who live
apart: Some married nonresident
aliens who have a child and who don’t
live with their spouse can file as
single. If you meet all five of the
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
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).
1. You lived apart from your
spouse for the last 6 months of 2025.
Temporary absences for special
circumstances, such as for business,
medical care, school, or military
service, count as time lived in the
home.
2. You file a separate return from
your spouse.
3. You paid over half the cost of
keeping up your home for 2025.
4. Your home was the main home
of your child, stepchild, or foster child
for more than half of 2025. 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 2025, 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
2025.
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
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.
Instructions for Form 1040-NR (2025)
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.
Foster child. A foster child is any
child placed with you by an authorized
placement agency or by judgment,
decree, or other order of any court of
competent jurisdiction.
Qualifying Surviving Spouse
See Qualifying Surviving Spouse in
the Instructions for Form 1040 for
details on the Qualifying surviving
spouse filing status.
Exception. You can’t check the
“Qualifying surviving spouse” box for
2025, unless you also satisfy the two
criteria below.
1. For 2025, 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.
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.
Estate
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.
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.
Dependents
See Dependents, Qualifying Child for
Child Tax Credit, and Credit for Other
Dependents under Who Qualifies as
Your Dependent in the Instructions for
Form 1040 for details on dependents.
Exception. Only U.S. nationals and
residents of Canada and Mexico can
claim a dependent on the same terms
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.
Rounding Off to Whole
Dollars
See Rounding Off to Whole Dollars in
the Instructions for Form 1040.
Income Effectively
Connected With U.S. Trade
or Business
The instructions for this section
assume you’ve decided that the
income involved is effectively
connected with a U.S. trade or
business in which you were engaged.
The tax status of income also
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
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.
Line 1a
Total Amount From Form(s) W-2,
Box 1
Digital Assets
See Digital Assets in the Instructions
for Form 1040 for details on digital
assets.
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.
Note: If you disposed of any digital
assets by gift, also see U.S. federal
estate and gift tax in the Reminders of
Pub. 519.
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
17
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
connected to a U.S. trade or business
even if it is listed in Line 1a of the
Instructions for Form 1040.
If you received scholarship or
TIP fellowship grants that weren’t
reported to you on Form W-2,
you will now report these amounts on
Schedule 1, line 8r. See the
instructions for Schedule 1, line 8r,
later.
Amounts Exempt Under a Treaty
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
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
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.
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
1040-NR by reducing your line 1a
wages by the exempt amount. You will
need to complete item L on
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.
Example 1. Jean is a citizen of
France who came to the United States
on an F-1 visa in 2024 for the primary
purpose of studying at an accredited
university. In 2025, Jean completed a
paid summer internship with a U.S.
18
company. Jean earned $8,000 from
this internship. Under Article 21
(Students and Trainees) of the income
tax treaty with France, Jean can
exempt up to $5,000 of personal
services income from U.S. tax. Jean
submitted a valid Form 8233 to Jean’s
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
showing $3,000 of wages in box 1. On
Jean’s 2025 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.
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
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
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.
Services Performed Partly Within
and Partly Outside the United
States
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.
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
performed labor or personal services
within and outside the United States.
Multiply the result by your total
compensation (other than certain
fringe benefits).
Fringe Benefits
Certain fringe benefits (such as
housing and educational expenses)
are sourced on a geographic basis.
The source of the fringe benefit
compensation is generally your
principal place of work. The amount of
the fringe benefit compensation must
be reasonable and you must keep
records that are adequate to support
the fringe benefit compensation.
You may be able to use an
TIP alternative method to
determine the source of your
compensation and/or fringe benefits if
the alternative method more properly
determines the source of the
compensation.
For 2025, if your total
compensation (including fringe
benefits) is $250,000 or more and you
allocate your compensation using an
alternative method, check the “Yes”
boxes in item K of Schedule OI (Form
1040-NR). Also, attach to Form
1040-NR a statement that contains
the following information.
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.
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.
You must keep documentation
showing why the alternative method
more properly determines the source
of the compensation.
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.
Instructions for Form 1040-NR (2025)
Line 1b—Household Employee
Wages Not Reported on
Form(s) W-2
See Line 1b in the Instructions for
Form 1040 for details on household
employee wages not reported on
Form(s) W-2.
Line 1c—Tip Income Not
Reported on Line 1a
See Line 1c in the Instructions for
Form 1040 for details on tip income
not reported on line 1a.
Line 1d—Medicaid Waiver
Payments Not Reported on
Form(s) W-2, Box 1
See Line 1d in the Instructions for
Form 1040 for details on certain
Medicaid waiver payments.
Line 1e—Taxable Dependent
Care Benefits From Form 2441,
Line 26
See Line 1e, in the Instructions for
Form 1040 for details on taxable
dependent care benefits from Form
2441, line 26.
Line 1f—Employer-Provided
Adoption Benefits From Form
8839, Line 31
See Line 1f, in the Instructions for
Form 1040 for details on
employer-provided adoption benefits
from Form 8839, line 31.
Line 1g—Wages From Form
8919, Line 6
Enter the total of your wages from
Form 8919, line 6.
Line 1h—Other Earned Income
See Line 1h in the Instructions for
Form 1040 for details on other earned
income.
Line 1k—Treaty-Exempt Income
Report on line 1k the total of all your
income that is exempt from tax by an
income tax treaty, including both
effectively connected income and not
effectively connected income. Do not
include this exempt income on any
other line of Form 1040-NR. You must
also complete item L of Schedule OI
(Form 1040-NR) to report income that
is exempt from U.S. tax.
Attach any Form 1042-S you
received for treaty-exempt income. If
required, attach Form 8833. See
Treaty-based return position
disclosure, later.
Instructions for Form 1040-NR (2025)
Line 2a—Tax-Exempt Interest
See Line 2a in the Instructions for
Form 1040 for details on tax-exempt
interest.
Exception 1. The interest won’t be
includible on line 2a of Form 1040-NR
unless it’s effectively connected with a
trade or business. If the interest wasn’t
effectively connected with a U.S. trade
or business and was U.S. source, see
Schedule NEC (Form 1040-NR),
line 2a, 2b, or 2c, later.
Exception 2. Do not include interest
from a U.S. bank, savings and loan
association, credit union, or similar
institution (or from certain deposits
with U.S. insurance 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. See
Exception 2 under Line 2b—Taxable
Interest, below.
Line 2b—Taxable Interest
See Line 2b in the Instructions for
Form 1040.
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
Schedule NEC (Form 1040-NR)
unless it’s tax exempt under a treaty
and the withholding agent didn’t
withhold tax on the payment. If the
interest is tax exempt under a treaty,
include the tax-exempt amount on
line 1k and complete item L of
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
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.
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
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 3a—Qualified Dividends
See Line 3a in the Instructions for
Form 1040 for details on qualified
dividends.
Exception. Only report qualified
dividends effectively connected with a
trade or business on Form 1040-NR,
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
(Form 1040-NR), line 1a, 1b, or 1c.
Line 3b—Ordinary Dividends
See Line 3b in the Instructions for
Form 1040 for details on ordinary
dividends.
Exception. Only report ordinary
dividends effectively connected with a
trade or business on Form 1040-NR,
line 3b. If the ordinary dividends
weren’t effectively connected with a
U.S. trade or business and are U.S.
source, report them on Schedule NEC
(Form 1040-NR), line 1a, 1b, or 1c.
Lines 4a, 4b, and 4c
Lines 4a and 4b—IRA
Distributions
See Lines 4a and 4b in the
Instructions for Form 1040 for details
on IRA distributions.
Line 4c
See Line 4c in the Instructions for
Form 1040 for details.
Line 5a, 5b, and 5c
Lines 5a and 5b—Pensions and
Annuities
See Lines 5a and 5b 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
19
enter pension and annuity amounts
from box 2 of Form 1042-S.
Exception 3. Attach Form 1042-S or
1099-R to Form 1040-NR if any
federal income tax was withheld.
Effectively Connected Pension
Distributions
If you performed services in the
United States, your income is
generally effectively connected with a
U.S. trade or business. (See section
864 for details and exceptions.)
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.
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
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.
In most cases, the effectively
connected pension distribution will be
fully taxable in the United States, so
you must include it on line 5b.
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
payment is exempt from U.S. tax,
• A part of your pension payment is
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.
20
Fully Taxable Pensions and
Annuities
Simplified Method
Worksheet—Lines 5a and 5b
See Fully Taxable Pensions and
Annuities under Lines 5a and 5b in the
Instructions for Form 1040 for details.
See the Simplified Method
Worksheet—Lines 5a and 5b in the
Instructions for Form 1040.
Exception. On line 5b, 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.
Partially Taxable Pensions and
Annuities
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
1042-S or Form 1099-R does not
show the taxable amount, you must
figure the taxable amount and include
that amount on line 5b. If your annuity
is paid under a qualified plan and your
annuity starting date was after July 1,
1986, see Simplified Method, later.
Exception 1. On each line on which
a Form 1099-R (or a Form 1099-R,
box 1) total is entered, also include
the totals from your Forms 1042-S (or
Forms 1042-S, box 2).
Exception 2. Enter the amount on
the same line of Form 1040-NR as
you are directed to enter it on Form
1040 or 1040-SR.
Lump-Sum Distributions
See Lump-Sum Distributions under
Lines 5a and 5b in the Instructions for
Form 1040 for details on lump-sum
distributions.
Line 5c
See Line 5c in the Instructions for
Form 1040 for details.
Line 6—Reserved for Future
Use
Leave line 6 blank.
Exception 2. If your annuity is paid
under a nonqualified plan or paid
under a qualified plan and your
annuity starting date was before July
2, 1986, you may be required to 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.
Line 7a—Capital Gain or (Loss)
Simplified Method
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.
See Simplified Method under Lines 5a
and 5b in the Instructions for Form
1040 for details on the Simplified
Method.
See Line 7a 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 7a. 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.
Line 7b
See Line 7b in the Instructions for
Form 1040 for details.
Line 12—Itemized Deductions
or Standard Deduction
Standard deduction for certain residents of India. Students or
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
Instructions for Form 1040-NR (2025)
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 12e—Standard Deduction or
Itemized Deductions in the
Instructions for Form 1040. If they
must use the Standard Deduction
Worksheet for Dependents—Line 12e
in the 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.
Lines 13a, 13b, and 13c
Line 13a—Qualified Business
Income Deduction (Section 199A
Deduction)
See Line 13a 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.
Line 13b—Deduction for
Exemptions for Estates and Trusts
Only
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.
You can’t claim an exemption
deduction in 2025 if you’re an
CAUTION individual.
!
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
currently, enter $300 on line 13b.
If you’re filing for a qualified
disability trust (defined in section
642(b)(2)(C)(ii)), enter $5,100 on
line 13b.
If you’re filing for any other trust,
enter $100 on line 13b.
Line 13c—Additional
deductions from Schedule 1-A,
line 38
If you are eligible to claim a deduction
for no tax on tips, no tax on overtime,
and/or the enhanced deduction for
Instructions for Form 1040-NR (2025)
seniors, enter on line 13c the amount,
if any, from Schedule 1-A, line 38. See
Schedule 1–A (Form 1040) and the
Instructions for Schedule 1-A for more
information.
Line 16—Tax
See Line 16 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.
Exception 1. If you’re filing for an
estate or trust, use Tax Rate
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.
• Tax due to making a section 962
election.
• Recapture of an education credit
from Form 8863.
• Tax from Form 8621.
• Any amounts due to section 965.
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.
Exception 4. The IRS won’t figure
the tax for you.
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 $2,700 of unearned income
that is effectively connected with a
U.S. trade or business.
Note: The Form 8615 must be filed
for a child even if the child is a
nonresident alien.
Schedule D Tax Worksheet
See Schedule D Tax Worksheet under
Line 16—Tax in the Instructions for
Form 1040 for details on the
worksheet.
Qualified Dividends and Capital
Gain Tax Worksheet
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.
Exception 2. The Form 2555 and its
Foreign Earned Income Tax
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.
Exception 3. Estates and trusts,
when completing the Qualified
Dividends and Capital Gain Tax
Worksheet, must use Tax Rate
Schedule W, later, instead of the Tax
Table or the Tax Computation
Worksheet in the Instructions for Form
1040.
Schedule J (Form 1040)
See Schedule J under Line 16—Tax in
the Instructions for Form 1040.
Foreign Earned Income Tax
Worksheet—Line 16
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.
Line 19—Child Tax Credit and
Credit for Other Dependents
See Line 19 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).
Exception. To claim the child tax
credit or the credit for other
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.
See Qualified Dividends and Capital
Gain Tax Worksheet under Line 16 in
21
Lines 23a Through 23d—Other
Taxes
Line 23c—Transportation 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.
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:
1. You had a fixed place of
business in the United States involved
in the earning of transportation
income, and
2. At least 90% of your U.S.
source gross transportation income
was attributable to regularly
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.
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
resident doesn’t impose tax on the
shipping or aircraft income of U.S.
persons, you may also be exempt
from this tax. If you’re exempt from the
tax by treaty or exchange of notes,
complete Form 8833 and attach it to
this return. Also, complete item L of
Schedule OI (Form 1040-NR) and
include the amount on line 1k of Form
1040-NR. If you’re exempt from the
tax for any other reason, you must
attach a statement to Form 1040-NR
identifying your country of residence
and the law and provisions under
which you claim exemption from the
tax.
If you owe this tax, you must attach
a statement to your return that
includes the information described in
chapter 4 of Pub. 519.
22
Payments
Line 25—Federal Income Tax
Withheld
Line 25a—Form(s) W-2
See Line 25a in the Instructions for
Form 1040 for details.
Line 25b—Form(s) 1099
See Line 25b in the Instructions for
Form 1040 for details.
Line 25c—Other Forms
See Line 25c 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.
Line 25e—Form(s) 8805
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.
Line 25f—Form(s) 8288-A
Enter on line 25f any tax withheld
under section 1445 (related to
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)
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.
Be sure to attach to the front
TIP of your return a copy of all
Form(s) W-2, 1042-S,
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.
Refunds of taxes shown on
Forms 8805, 8288-A, or
CAUTION 1042-S may be delayed for up
to 6 months. See Refund Information,
later.
!
Line 26—2025 Estimated Tax
Payments
See Line 26 in the Instructions for
Form 1040 for details on 2025
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.
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.
Line 28—Additional Child Tax
Credit
See Line 28 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.
Line 29—Credit for Amount
Paid With Form 1040-C
Enter any amount you paid with Form
1040-C for 2025. Don’t follow the
instructions in Line 29—American
Opportunity Credit, in the Instructions
for Form 1040. The American
opportunity credit can’t be claimed by
persons filing Form 1040-NR.
Line 30—Refundable Adoption
Credit
See Line 30–Refundable Adoption
Credit in the Instructions for Form
Instructions for Form 1040-NR (2025)
1040 for details on refundable
adoption credit.
Refund
Line 34—Amount Overpaid
See Line 34 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.
Lines 35a Through
35e—Amount Refunded to You
See Lines 35a Through 35d 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 or Roth IRA, you
must establish the IRA at a U.S. bank
or other financial institution in the
United States before you request
direct deposit.
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.
Line 35e
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.
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.
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
different address in the United States.
Line 37—Amount You Owe
See Line 37 in the Instructions for
Form 1040 for details on what to
report on Form 1040-NR, line 37, and
payment options.
Note: You will include any applicable
estimated tax penalty you figured in
the amount on line 37. See Line 38,
later.
Exception 1. If you want to pay
electronically but don’t have a U.S.
bank account, go to IRS.gov/
Individuals/International-Taxpayers/
Foreign-Electronic-Payments for more
information.
Exception 2. If you’re paying by
check or money order, the check or
money order must be drawn on a U.S.
financial institution. Write “2025 Form
1040-NR” and your name, address,
daytime phone number, and social
security number (SSN) on your
payment and attach Form 1040-V.
Exception 2. The discussion of joint
returns doesn’t apply to you. A person
filing Form 1040-NR can’t file a joint
return.
Identity Protection PIN
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:
• Substitute “lines 25d through 25g”
for “line 25d” throughout, and
• Ignore the reference to line 27 on
the Form 1040.
Phone Number and Email
Address
See Line 38 in the Instructions for
Form 1040 for details on the
estimated tax penalty.
Note: Line 29 on the Form 1040-NR
is still applicable for your tax
computation.
Figuring the penalty. See Figuring
the Penalty under Line 38—Estimated
Tax Penalty in the Instructions for
Form 1040 for details on the
estimated tax penalty.
Third Party Designee
See Third Party Designee in the
Instructions for Form 1040 for details
on the third party designee.
Amount You Owe
See Sign Your Return in the
Instructions for Form 1040 for details
on signing your return. Substitute
Instructions for Form 1040-NR (2025)
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
See Identity Protection PIN in the
Instructions for Form 1040 for details
on Identity Protection Personal
Identification Numbers (IP PINs).
Exception. The phone number you
enter for the designee must be a U.S.
phone number.
See Amount You Owe in the
Instructions for Form 1040 for details.
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.
• You weren’t in the United States
(including Puerto Rico) at any time
during the 60 days before the return
was due.
• Other reasons approved by the IRS,
which you explain in writing to:
Line 38—Estimated Tax Penalty
Line 36—Applied to Your 2026
Estimated Tax
See Line 36 in the Instructions for
Form 1040 for details.
“Form 1040-NR” for “Form 1040 or
1040-SR”in this section, unless
Exception 1 or Exception 2 applies.
Sign Your Return
See Phone Number and Email
Address under Identity Protection PIN
in the Instructions for Form 1040 for
details on phone numbers and email
addresses.
Paid Preparer Must Sign
Your Return
See Paid Preparer Must Sign Your
Return in the Instructions for Form
1040 for details on paid preparers.
Assemble Your Return
See Assemble Your Return in the
Instructions for Form 1040 for details
on assembling your return.
Exception. Attach a copy of Forms
W-2, 1042-S, SSA-1042S,
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
payment.
23
2025 Tax Table
See the 2025 Tax Table in the
Instructions for Form 1040 to
determine your tax. For an example of
how to locate your tax for the Form
1040-NR, see the 2025 Form
1040-NR Sample Table below.
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 household. Use
the amounts in the Married filing
jointly column only if you’re a
Qualifying surviving spouse.
Exception 2. If you’re filing for an
estate or trust, you must use Tax Rate
Schedule W, later, to figure your tax.
Exception 3. Because you can’t file a
joint return, use the 2025 Form
1040-NR Sample Table below instead
of the one under the 2025 Tax Table in
the Instructions for Form 1040.
2025 Tax Computation
Worksheet—Line 16
See the 2025 Tax Computation
Worksheet—Line 16 in the
Instructions for Form 1040.
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
applicable, and enter the amount on
Form 1040-NR, line 16.
Exception 2. As noted earlier, if
you’re filing for an estate or trust, you
must use Tax Rate Schedule W, later,
to figure your tax.
2025 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 $2,801. This is the tax amount Shannon should enter in the entry
space on Form 1040-NR, line 16.
Sample Table
At
But
Least Less
Than
Single
25,200 25,250
25,250 25,300
25,300 25,350
25,350 25,400
2,789
2,795
2,801
2,807
Married Married Head
of a
filing
filing
housejointly* sepahold
rately
Your tax is—
2,550 2,789
2,556 2,795
2,562 2,801
2,568 2,807
2,687
2,693
2,699
2,705
Extract of tax table to illustrate example.
24
Instructions for Form 1040-NR (2025)
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.
How To Avoid Common
Mistakes
See How To Avoid Common Mistakes
in the Instructions for Form 1040.
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.
Exception 3. You aren’t eligible to
claim an earned income credit as a
Form 1040-NR filer.
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
premium tax credit unless you meet
the criteria of one of the exceptions
under Married taxpayers in the
Instructions for Form 8962.
Innocent Spouse Relief
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.
Income Tax Withholding
and Estimated Tax
Payments for 2026
See Income Tax Withholding and
Estimated Tax Payments for 2026 in
the Instructions for Form 1040 for
more details.
Instructions for Form 1040-NR (2025)
For more information on
TIP withholding or estimated tax
payments, see chapter 8,
Paying Tax Through Withholding or
Estimated Tax, in Pub. 519.
Secure Your Tax Records
From Identity Theft
See Secure Your Tax Records From
Identity Theft in the Instructions for
Form 1040 for more details.
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.
How Long Should Records
Be Kept?
See How Long Should Records Be
Kept? in the Instructions for Form
1040 for more details.
How Do You Amend Your
Tax Return?
See Amended Return in the
Instructions for Form 1040 for more
details.
Note: Form 1040-X must be filed
within 3 years after the date the
original return was filed or within 2
years after the date the tax was paid,
whichever is later. See IRS.gov/Filing/
AmendedReturn for more information.
Need a Copy of Your Tax
Return Information?
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.
Death of a Taxpayer
See Death of a Taxpayer in the
Instructions for Form 1040 for more
details.
Past Due Returns
See Past Due Returns in the
Instructions for Form 1040 for more
details.
How To Get Tax Help
If you have questions about a tax
issue; need help preparing your tax
return; or want to download free
publications, forms, or instructions, go
to IRS.gov to find resources that can
help you right away.
Tax reform. Tax reform legislation
impacting federal taxes, credits, and
deductions was enacted in P.L.
119-21, commonly known as the One
Big Beautiful Bill Act on July 4, 2025.
Go to IRS.gov/OBBB for more
information and updates on how this
legislation affects your taxes.
Preparing and filing your tax return. After receiving all your wage
and earnings statements (Forms W-2,
W-2G, 1099-R, 1099-MISC,
1099-NEC, etc.); unemployment
compensation statements (by mail or
in a digital format) or other
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.
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.
• Free File. This program lets you
prepare and file your federal individual
income tax return for free using
software or Free File Fillable Forms.
25
However, state tax preparation may
not be available through Free File. Go
to IRS.gov/FreeFile to see if you
qualify for free online federal tax
preparation, e-filing, and direct
deposit or payment options.
• VITA. The Volunteer Income Tax
Assistance (VITA) program offers free
tax help to people with
low-to-moderate incomes, persons
with disabilities, and
limited-English-speaking taxpayers
who need help preparing their own tax
returns. Go to IRS.gov/VITA,
download the free IRS2Go app, or call
800-906-9887 for information on free
tax return preparation.
• TCE. The Tax Counseling for the
Elderly (TCE) program offers free tax
help for all taxpayers, particularly
those who are 60 years of age and
older. TCE volunteers specialize in
answering questions about pensions
and retirement-related issues unique
to seniors. Go to IRS.gov/TCE or
download the free IRS2Go app for
information on free tax return
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
information, go to MilitaryOneSource
(MilitaryOneSource.mil/MilTax).
Also, the IRS offers Free Fillable
Forms, which can be completed
online and then e-filed regardless of
income.
Using online tools to help prepare
your return. Go to IRS.gov/Tools for
the following.
• The Earned Income Tax Credit
Assistant (IRS.gov/EITCAssistant)
determines if you’re eligible for the
earned income credit (EIC).
• The Online EIN Application
(IRS.gov/EIN) helps you get an
employer identification number (EIN)
at no cost.
• The Tax Withholding Estimator
(IRS.gov/W4App) makes it easier for
you to estimate the federal income tax
you want your employer to withhold
from your paycheck. This is tax
withholding. See how your withholding
affects your refund, take-home pay, or
tax due.
• The Sales Tax Deduction Calculator
(IRS.gov/SalesTax) figures the
amount you can claim if you itemize
deductions on Schedule A (Form
1040).
26
Getting answers to your tax
questions. On IRS.gov, you
can get up-to-date information
on current events and changes in tax
law.
• IRS.gov/Help: A variety of tools to
help you get answers to some of the
most common tax questions.
• IRS.gov/ITA: The Interactive Tax
Assistant, a tool that will ask you
questions and, based on your input,
provide answers on a number of tax
topics.
• 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.
Need someone to prepare your tax
return? There are various types of
tax return preparers, including
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:
• Primarily responsible for the overall
substantive accuracy of your return,
• Required to sign the return, and
• Required to include their preparer
tax identification number (PTIN).
Although the tax preparer
always signs the return, you’re
CAUTION 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
understanding of tax matters. For
more information on how to choose a
tax preparer, go to Tips for Choosing a
Tax Preparer on IRS.gov.
!
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,
accountants, enrolled agents, and
individuals who process Form W-2,
Wage and Tax Statement, and Form
W-2c, Corrected Wage and Tax
Statement.
Business tax account. If you are a
sole proprietor, a partnership, or an S
corporation, you can view your tax
information on record with the IRS and
do more with a business tax account.
Go to IRS.gov/BusinessAccount for
more information.
IRS social media. Go to IRS.gov/
SocialMedia to see the various social
media tools the IRS uses to share the
latest information on tax changes,
scam alerts, initiatives, products, and
services. At the IRS, privacy and
security are our highest priority. We
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.
The following IRS YouTube
channels provide short, informative
videos on various tax-related topics in
English and ASL.
• Youtube.com/irsvideos.
• Youtube.com/irsvideosASL.
Over-the-Phone Interpreter (OPI)
Service. The IRS offers the OPI
Service to taxpayers needing
language interpretation. The OPI
Service is available at Taxpayer
Assistance Centers (TACs), most IRS
offices, and every VITA/TCE tax return
site. This service is available in
Spanish, Mandarin, Cantonese,
Korean, Vietnamese, Russian, and
Haitian Creole.
Accessibility Helpline available for
taxpayers with disabilities.
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
example, braille-ready, 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/LetUsHelp.
Alternative media preference.
Form 9000, Alternative Media
Preference, or Form 9000 (SP) allows
you to elect to receive certain types of
written correspondence in the
following formats.
• Standard Print.
• Large Print.
Instructions for Form 1040-NR (2025)
• Braille.
• Audio (MP3).
• Plain Text File (TXT)
• Braille Ready File (BRF).
recently filed tax return, and get your
adjusted gross income. Create or
access your online account at
IRS.gov/Account.
Disasters. Go to IRS.gov/
DisasterRelief to review the available
disaster tax relief.
Tax Pro Account. This tool lets your
tax professional submit an
authorization request to access your
individual taxpayer IRS online
account. For more information, go to
IRS.gov/TaxProAccount.
Getting tax forms and publications. Go to IRS.gov/Forms to view,
download, or print all the forms,
instructions, and publications you may
need. Or, you can go to IRS.gov/
OrderForms to place an order.
Mobile-friendly forms. You’ll need
an IRS Online Account (OLA) to
complete mobile-friendly forms that
require signatures. You’ll have the
option to submit your form(s) online or
download a copy for mailing. You’ll
need scans of your documents to
support your submission. Go to
IRS.gov/MobileFriendlyForms for
more information.
Getting tax publications and instructions in eBook format.
Download and view most tax
publications and instructions
(including the Instructions for Form
1040) on mobile devices as eBooks at
IRS.gov/eBooks.
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.
Access your online account (individual taxpayers only). Go to
IRS.gov/Account to securely access
information about your federal tax
account.
• View the amount you owe and a
breakdown by tax year.
• See payment plan details or apply
for a new payment plan.
• Make a payment or view 5 years of
payment history and any pending or
scheduled payments.
• Access your tax records, including
key data from your most recent tax
return, and transcripts.
• View digital copies of select notices
from the IRS.
• Approve or reject authorization
requests from tax professionals.
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
Instructions for Form 1040-NR (2025)
Using direct deposit. The safest
and easiest way to receive a tax
refund is to e-file and choose direct
deposit, which securely and
electronically transfers your refund
directly into your financial account.
Direct deposit also avoids the
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.
Reporting and resolving your
tax-related identity theft issues.
• Tax-related identity theft happens
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.
• The IRS doesn’t initiate contact with
taxpayers by email, text messages
(including shortened links), telephone
calls, or social media channels to
request or verify personal or financial
information. This includes requests for
personal identification numbers
(PINs), passwords, or similar
information for credit cards, banks, or
other financial accounts.
• Go to IRS.gov/IdentityTheft, the IRS
Identity Theft Central webpage, for
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.
• Get an Identity Protection PIN (IP
PIN). IP PINs are six-digit numbers
assigned to taxpayers to help prevent
the misuse of their SSNs on
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
IRS.gov/IPPIN.
Ways to check on the status of
your refund.
• Go to IRS.gov/Refunds.
• Download the official IRS2Go app
to your mobile device to check your
refund status.
• Call the automated refund hotline at
800-829-1954.
The IRS can’t issue refunds
before mid-February for
CAUTION returns that claimed the EIC or
the additional child tax credit (ACTC).
This applies to the entire refund, not
just the portion associated with these
credits.
!
Making a tax payment. The IRS
recommends paying electronically
whenever possible. Options to pay
electronically are included in the list
below. Payments of U.S. tax must be
remitted to the IRS in U.S. dollars.
Digital assets are not accepted. Go to
IRS.gov/Payments for information on
how to make a payment using any of
the following options.
• IRS Direct Pay: Pay taxes from your
bank account. It’s free and secure,
and no sign-in is required. You can
change or cancel within two days of
scheduled payment.
• Debit Card, Credit Card, or Digital
Wallet: Choose an approved payment
processor to pay online or by phone.
• Electronic Funds Withdrawal:
Schedule a payment when filing your
federal taxes using tax return
preparation software or through a tax
professional.
• Electronic Federal Tax Payment
System:This is the best option for
businesses. Enrollment is required.
• Check or Money Order: Mail your
payment to the address listed on the
notice or instructions.
• Cash: You may be able to pay your
taxes with cash at a participating retail
store.
• Same-Day Wire: You may be able
to do same-day wire from your
financial institution. Contact your
financial institution for availability,
cost, and time frames.
Note: The IRS uses the latest
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 and easy.
27
What if I can’t pay now? Go to
IRS.gov/Payments for more
information about your options.
• Apply for an online payment
agreement (IRS.gov/OPA) to meet
your tax obligation in monthly
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.
• Use the Offer in Compromise PreQualifier to see if you can settle your
tax debt for less than the full amount
you owe. For more information on the
Offer in Compromise program, go to
IRS.gov/OIC.
Filing an amended return. Go to
IRS.gov/Form1040X for information
and updates.
Checking the status of your amended return. Go to IRS.gov/WMAR to
track the status of Form 1040-X
amended returns.
It can take up to 3 weeks from
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.
!
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.
IRS Document Upload Tool. You
may be able to use the Document
Upload Tool to respond digitally to
eligible IRS notices and letters by
securely uploading required
documents online through IRS.gov.
For more information, go to IRS.gov/
DUT.
Schedule LEP. 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 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.
28
Contacting your local TAC. Keep in
mind, many questions can be
answered on IRS.gov without visiting
a TAC. Go to IRS.gov/LetUsHelp for
the topics people ask about most. If
you still need help, TACs provide tax
help when a tax issue can’t be
handled online or by phone. All TACs
now provide service by appointment,
so you’ll know in advance that you can
get the service you need without long
wait times. Before you visit, go to
IRS.gov/TAC to find the nearest TAC
and to check hours, available
services, and appointment options.
Or, on the IRS2Go app, under the
Stay Connected tab, choose the
Contact Us option and click on “Local
Offices.”
——————————————
Below is a message to you from the
Taxpayer Advocate Service, an
independent organization established
by Congress.
The Taxpayer Advocate Service
(TAS) 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).
TAS helps taxpayers resolve problems
with the IRS, makes administrative
and legislative recommendations to
prevent or correct the problems, and
protects taxpayer rights. We work to
ensure that every taxpayer is treated
fairly and that you know and
understand your rights under the
Taxpayer Bill of Rights. We are Your
Voice at the IRS.
How Can TAS Help Me?
TAS can help you resolve problems
that you haven’t been able to resolve
with the IRS on your own. Always try
to resolve your problem with the IRS
first, but if you can’t, then come to
TAS. Our services are free.
• TAS helps all taxpayers (and their
representatives), including individuals,
businesses, and exempt
organizations. You may be eligible for
TAS help if your IRS problem is
causing financial difficulty, if you’ve
tried and been unable to resolve your
issue with the IRS, or if you believe an
IRS system, process, or procedure
just isn’t working as it should.
• To get help any time with general
tax topics, visit
www.TaxpayerAdvocate.IRS.gov. The
site can help you with common tax
issues and situations, such as what to
do if you make a mistake on your
return or if you get a notice from the
IRS.
• TAS works to resolve large-scale
(systemic) problems that affect many
taxpayers. You can report systemic
issues at www.IRS.gov/SAMS. (Be
sure not to include any personal
identifiable information.)
How Do I Contact TAS?
TAS has offices in every state, the
District of Columbia, and Puerto Rico.
To find your local advocate’s number:
• Go to
www.TaxpayerAdvocate.IRS.gov/
Contact-Us,
• Check your local directory, or
• Call TAS toll free at 877-777-4778.
What Are My Rights as a
Taxpayer?
The Taxpayer Bill of Rights describes
ten basic rights that all taxpayers have
when dealing with the IRS. Go to
www.TaxpayerAdvocate.IRS.gov/
Taxpayer-Rights for more information
about the rights, what they mean to
you, and how they apply to specific
situations you may encounter with the
IRS. TAS strives to protect taxpayer
rights and ensure the IRS is
administering the tax law in a fair and
equitable way.
Interest and Penalties
See Interest and Penalties in the
Instructions for Form 1040 for more
details.
Refund Information
See Refund Information in the
Instructions for Form 1040 for more
details.
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.
Instructions for Form 1040-NR (2025)
Instructions for Schedule
1 (Form 1040)—Additional
Income and Adjustments
to Income
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.
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.
If, for tax year 2025, you
TIP received a Form(s) 1099-K
that shows payments that
were included in error (for example,
money for gifts or reimbursements) or
for personal items that sold at a loss
(for example, an old refrigerator),
enter the amount that was included in
error or for personal items sold at a
loss in the entry space at the top of
Schedule 1. See the Instructions for
Schedule 1 in the Instructions for
Form 1040.
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.
!
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.
Instructions for Form 1040-NR (2025)
Exception 1. The state or local
income tax must be of a U.S. state or
local government.
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
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,
Article 21(2), and you elected to use
the standard deduction for the tax
year the state or local income tax was
paid.
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.
Lines 2a and 2b—Alimony
Received
Leave lines 2a and 2b of Schedule 1
(Form 1040) blank. Don’t follow the
instructions in Lines 2a and 2b 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.
Line 3—Business Income or (Loss)
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.
Line 4—Other Gains or (Losses)
See Line 4 under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on other gains
or losses.
Exception. The assets must have
been used in a U.S. trade or business.
Line 5—Rental Real Estate,
Royalties, Partnerships, S
Corporations, Trusts, etc.
Form 1040-NR filers can’t be
shareholders in S corporations. Even
though the text for line 5 on Schedule
1 (Form 1040) mentions S
corporations, the reference to S
corporations doesn’t apply to Form
1040-NR filers.
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
information, see the Instructions for
Schedule E (Form 1040).
If you’re electing to treat
TIP income from real property
located in the United States
as effectively connected with a U.S.
trade or business, report the rental
income or loss on Schedule 1 (Form
1040), line 5. See Income You Can
Elect To Treat as Effectively
Connected With a U.S. Trade or
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.
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.
29
Line 7—Unemployment
Compensation
Line 8d—Foreign Earned Income
Exclusion From Form 2555
Form 1040 for details on stock
options.
See Line 7 under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on
unemployment compensation.
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.
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
Lines 8a Through 8z—Other
Income
Line 8e—Income From Form 8853
See Lines 8a Through 8z under
Instructions for Schedule 1 in the
Instructions for Form 1040 for details
on other income, but see Line 8a
through Line 8z below for exceptions.
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.
Line 8a—Net Operating Loss
Line 8f—Income From Form 8889
See Line 8a under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on net operating
losses.
See Line 8f under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on Form 8889,
Health Savings Accounts (HSAs).
Line 8b—Gambling
Line 8g—Alaska Permanent Fund
Dividends
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).
Leave Schedule 1 (Form 1040),
line 8g, blank. Alaska Permanent
Fund dividends don’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.
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 8i—Prizes and Awards
Line 8c—Cancellation of Debt
Exception. The prizes and awards
must be from your trade or business.
See Line 8c under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on cancellation
of debt.
Exception. For Form 1040-NR filers,
canceled debt in box 2 of Form
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 8i under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on prizes and
awards.
Line 8j—Activity Not Engaged in
for Profit Income
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.
Line 8k—Stock Options
See Line 8k under Instructions for
Schedule 1 in the Instructions for
30
Leave line 8l blank. Include this
income on Schedule NEC (Form
1040-NR), line 6.
Line 8m—Olympic and Paralympic
Medals and USOC Prize Money
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.
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 8o—Section 951A(a)
Inclusion
Leave Schedule 1 (Form 1040),
line 8o, blank. The section 951A(a)
inclusion doesn’t apply to Form
1040-NR filers.
Line 8p—Section 461(l) Excess
Business Loss Adjustment
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.
Line 8q—Taxable Distributions
From an ABLE Account
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.
Instructions for Form 1040-NR (2025)
Line 8r—Scholarship and
Fellowship Grants Not Reported
on Form W-2
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,
course-related expenses. For
example, amounts used for room,
board, and travel must be reported on
line 8r.
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.
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
scholarship. This applies even if all
candidates for a degree must perform
the services to receive the degree.
For more information about tax
requirements for scholarships and
fellowships, see Pub. 519 and
chapter 1 of Pub. 970.
Note: Under some treaties,
scholarship or fellowship grant income
isn’t exempt from tax if the income is
received in exchange for the
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
1040-NR. See the instructions for item
L of Schedule OI, later, for details.
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
Instructions for Form 1040-NR (2025)
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 2025 are as
follows.
Tuition and
fees
Required
books,
supplies, and
equipment
Room and
board
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.
Line 8s—Nontaxable Amount of
Medicaid Waiver Payments
Included on Form 1040, Line 1a or
1d
$25,000
See Line 8s under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on Medicaid
waiver payments.
1,000
Exception. Substitute “Form
1040-NR” for any reference to Forms
1040 or 1040-SR.
9,000
$35,000
The Form 1042-S you received from
ABC University for 2025 shows
$9,000 in box 2 and $1,260 (14% of
$9,000) in box 10.
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.
You would enter $9,000 on line 8r
of Schedule 1 (Form 1040) only.
Example 2. The facts are the
same as in Example 1, except that
you’re a citizen of a country that has
an income tax treaty with the United
States that includes a provision that
exempts scholarship income, and you
were a resident of that country for
income tax purposes immediately
before arriving in the United States to
attend ABC University.
When completing your tax return,
do the following.
• 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
column (d) of the schedule.
• Enter $9,000 from box L1(e) of
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.
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.
Line 8t—Pension or Annuity From
a Nonqualified Deferred
Compensation Plan or a
Nongovernmental Section 457
Plan
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
nongovernmental section 457 plan.
Line 8u—Wages Earned While
Incarcerated
See Line 8u under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on wages
earned while incarcerated.
Line 8v—Digital Assets Not
Reported Elsewhere
See Line 8v under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on digital
assets.
Line 8z—Other Income
See Line 8z under Instructions for
Schedule 1 in the Instructions for
31
Form 1040 for details on other
income.
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, and
the 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 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.
Adjustments to Income
Line 11—Educator Expenses
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.
Line 12—Certain Business
Expenses of Reservists,
Performing Artists, and Fee-Basis
Government Officials
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).
Line 13—Health Savings Account
(HSA) Deduction
See Line 13 under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on the HSA
deduction.
32
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 15—Deductible Part of
Self-Employment Tax
See Line 15 under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on the
deductible part of self-employment
tax.
Line 16—Self-Employed SEP,
SIMPLE, and Qualified Plans
See Line 16 under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on
self-employed SEP, SIMPLE, and
qualified plans.
Line 17—Self-Employed Health
Insurance Deduction
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.
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.
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 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 18—Penalty on Early
Withdrawal of Savings
See Line 18 under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on the penalty
on early withdrawal of savings.
Lines 19a, 19b, and 19c—Alimony
Paid
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.
Line 20—IRA Deduction
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
discussions to your situation. You
can’t file that form.
Exception 4. You must have taxable
compensation effectively connected
with a U.S. trade or business.
Line 21—Student Loan Interest
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
Instructions for Form 1040-NR (2025)
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.
Line 22—Reserved for Future Use
Leave line 22 blank.
Line 23—Archer MSA Deduction
See Form 8853.
Line 24—Other Adjustments
See Line 24a through Line 24z below
for details and exceptions.
Line 24a—Jury Duty Pay
Leave Schedule 1 (Form 1040),
line 24a, blank. Jury duty pay doesn’t
apply to Form 1040-NR filers.
Line 24b—Deductible Expenses
From the Rental of Personal
Property Engaged in for Profit
Leave Schedule 1 (Form 1040),
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.
Line 24c—Nontaxable Amount of
the Value of Olympic and
Paralympic Medals and USOC
Prize Money Reported on Line 8m
See Line 24c under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on the
nontaxable amount of the value of
Instructions for Form 1040-NR (2025)
Olympic and Paralympic medals and
USOC prize money.
Line 24d—Reforestation
Amortization and Expenses
See Line 24d under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on reforestation
amortization and expenses.
Line 24e—Repayment of
Supplemental Unemployment
Benefits Under the Trade Act of
1974
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.
Line 24f—Contributions to Section
501(c)(18)(D) Pension Plans
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 24g—Contributions by
Certain Chaplains to Section
403(b) Plans
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 24h—Attorney Fees and Court
Costs for Actions Involving Certain
Unlawful Discrimination Claims
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.
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
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 24j—Housing Deduction From
Form 2555
Leave Schedule 1 (Form 1040),
line 24j, blank. The housing deduction
from Form 2555 doesn’t apply to Form
1040-NR filers.
Line 24k—Excess Deductions of
Section 67(e) Expenses From
Schedule K-1 (Form 1041)
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).
Line 24z—Other Adjustments
See Line 24z under Instructions for
Schedule 1 in the Instructions for
Form 1040 for details on other
adjustments.
33
Instructions for Schedule
1-A (Form
1040)—Additional
Deductions
General Instructions
As noted in Form 1040-NR Helpful
Hints, earlier, use Schedule 1-A (Form
1040) to report additional deductions
that can’t be entered directly on
Form1040-NR.
These additional deductions
include deductions for no tax on tips,
no tax on overtime, and the enhanced
deduction for seniors. The amount on
line 38 of Schedule 1-A is entered on
Form 1040-NR, line 13c.
When completing a line on
S
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