Some of the exceptions noted repeatedly in the line instructions are below.Ī nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing status.Ĭertain 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. The specific exceptions for a line are listed under the instructions for the line. But, in most instances, you will need to look at whether you must take exceptions into consideration when applying those instructions. 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. You will need the Instructions for Form 1040. If you e-file your return, the software you use will generally determine which schedules you need. See the instructions for the schedules later for more information. Below is a general guide to which schedule(s) you will need to file based on your circumstances. trade or business), you will need to complete one or more of those schedules. source income not effectively connected with a U.S. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes, or you have U.S. Trade or Business, and Schedule P (Form 1040-NR), Foreign Partner’s Interests in Certain Foreign Partnerships Transferred During the Tax Year. 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. Do not use Schedule A (Form 1040-NR) with Forms 1040 or 1040-SR. Use Schedule A (Form 1040-NR) only with Form 1040-NR. ![]() 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.ĬAUTION: There is a Schedule A (Form 1040-NR), Itemized Deductions, and a Schedule A (Form 1040), Itemized Deductions. ![]() You may also need the three Form 1040 numbered schedules: Schedule 1 (Form 1040), Additional Income and Adjustments to Income Schedule 2 (Form 1040), Additional Taxes and Schedule 3 (Form 1040), Additional Credits and Payments. Individual Income Tax Return, and 1040-SR, U.S. ![]() The lines on Form 1040-NR are arranged so that, in most instances, they are for the same tax items as the lines on 2023 Forms 1040, U.S.
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