2023

Instructions for Form 

1040-NR

U.S. Nonresident Alien Income Tax Return

Department of the Treasury

Internal Revenue Service

Contents Page

Form 1040-NR Helpful Hints ....... 2

What's New .................. 5

Filing Requirements ............. 6

Resident or Nonresident 

Alien ................. 10

When and Where Should 

You File? .............. 11

Election To Be Taxed as a 

Resident Alien ............ 12

Dual-Status Taxpayers .......... 12

How To Report Income .......... 14

Line Instructions .............. 15

Name and Address ......... 15

Identifying Number ......... 15

Filing Status .............. 15

Dependents .............. 16

Contents Page

Effectively Connected 

Income (ECI) ........... 16

Payments ............... 21

Refund ................. 21

Amount You Owe .......... 22

Third Party Designee ........ 22

Sign Your Return ........... 22

Assemble Your Return ....... 22

2023 Tax Table ............ 23

2023 Tax Computation 

Worksheet—Line 16 ... 23

General Information ......... 24

Refund Information ......... 27

Instructions for Schedule 1 

(Form 1040) ............ 28

Instructions for Schedule 2 

(Form 1040) ............ 32

Contents Page

Instructions for Schedule 3 

(Form 1040) ............ 35

Instructions for Schedule A 

(Form 1040-NR) ......... 37

Instructions for Schedule 

NEC (Form 1040-NR) ...... 40

Instructions for Schedule OI 

(Form 1040-NR) ......... 43

Instructions for Schedule P 

(Form 1040-NR) ......... 45

Tax Topics ............... 48

Disclosure, Privacy Act, and 

Paperwork Reduction Act 

Notice ................ 48

How To Get Tax Help ........... 24

Index ..................... 51

Section references are to the Internal 

Revenue Code unless otherwise noted.

Form 1040-NR and Schedules

Use the base form and Schedule OI... only the schedules 

that are right for you.*

OI

A NEC

1040-NR

(Form 1040-NR) (Form 1040-NR)

P

* You may need to le additional schedules not listed. See instructions. Jan 19, 2024 Cat. No. 11368V
Form 1040-NR Helpful Hints

The lines on Form 1040-NR are arranged so that, in most instances, they are for the same tax items as the lines on 2023 Forms 1040, U.S. Individual Income 

Tax Return, and 1040-SR, U.S. Income Tax Return for Seniors.

You may also need the three Form 1040 numbered schedules: Schedule 1 (Form 1040), Additional Income and Adjustments to Income; Schedule 2 (Form 

1040), Additional Taxes; and Schedule 3 (Form 1040), Additional Credits and Payments.

You will need to complete the applicable items on Schedule OI (Form 1040-NR), Other Information, and include that schedule with your Form 

1040-NR.

CAUTION: There is a Schedule A (Form 1040-NR), Itemized Deductions, and a Schedule A (Form 1040), Itemized Deductions. Use Schedule A (Form 

1040-NR) only with Form 1040-NR. Do not use Schedule A (Form 1040-NR) with Forms 1040 or 1040-SR.

Though you will need to file Form 1040-NR and Schedule OI (Form 1040-NR), you may not need to file the numbered schedules (Schedules 1 through 3 (Form 

1040)), or Schedule A (Form 1040-NR), Schedule NEC (Form 1040-NR), Tax on Income Not Effectively Connected With a U.S. Trade or Business, and 

Schedule P (Form 1040-NR), Foreign Partner’s Interests in Certain Foreign Partnerships Transferred During the Tax Year. However, if your return is more 

complicated (for example, you claim certain deductions or credits or owe additional taxes, or you have U.S. source income not effectively connected with a 

U.S. trade or business), you will need to complete one or more of those schedules. Below is a general guide to which schedule(s) you will need to file based on 

your circumstances. See the instructions for the schedules later for more information. If you e-file your return, the software you use will generally determine 

which schedules you need.

You will need the Instructions for Form 1040. Throughout these instructions, you are directed to go to the Instructions for Forms 1040 (also known as the 

Instructions for Form 1040 (and 1040-SR)) for details on how to complete a line. But, in most instances, you will need to look at whether you must take 

exceptions into consideration when applying those instructions. The specific exceptions for a line are listed under the instructions for the line. Some of the 

exceptions noted repeatedly in the line instructions are below. 

• A nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing status.

• Certain tax benefits (such as the child tax credit, the credit for other dependents, and the additional child tax credit; and the premium tax credit for 

dependents) are only available in full to residents of Canada and Mexico and, to a limited extent, to residents of India and South Korea. These tax benefits 

cannot be claimed by other nonresident aliens.

• There are certain forms used by Form 1040 and Form 1040-SR filers that are NOT used by Form 1040-NR filers: for example, Form 2555 and Schedule K-1 

(Form 1120-S).

• The instructions for estates and trusts on the main form may, in certain instances, align more with the Instructions for Form 1041, U.S. Income Tax Return 

for Estates and Trusts, than with the Instructions for Form 1040, which are for individuals. If you are filing for a nonresident alien estate or trust, you will still 

need to follow the Instructions for Schedule NEC, later, if the estate or trust has U.S. source income that is not effectively connected with a U.S. trade or 

business. And there may be tax benefits and income inclusions on Form 1041 not applicable to a nonresident alien trust or estate.

IF YOU . . . THEN USE . . . 

Can claim deductions and losses properly allocated and apportioned to income effectively connected 

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

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.

 Schedule 3 (Form 1040), Part II

Have other payments, such as an amount paid with a request for an extension to file or excess social 

security tax withheld.

2 Instructions for Form 1040-NR (2023)
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 (2023) 3
You can electronically file (e-file) your Form 1040-NR.

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 conrmation from the IRS. Go to IRS.gov/Payments to see 

all your online payment options.

Most tax return preparers are now required to use IRS e-le. If you are asked if you want to e-le, just give it a try. 

IRS e-le is now the norm, not the exception. 

IRS e-file: It’s Safe. 

It’s Easy. It’s Time. 

Joining the more than 150 million Americans who are already using e-le is easy. Just ask your tax preparer or 

use commercial software. IRS e-le is the safest, most secure way to transmit your tax return to the IRS. Since 

1990, the IRS has processed more than 2 billion e-led tax returns safely and securely. There’s no paper return 

to be lost or stolen.

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.

E-filing your returns—safe, quick, and easy

• Security—The IRS uses the latest encryption technology to safeguard your information.

• Flexible Payments—File early; pay by the due date of your return (not counting 

 extensions)—April 15, 2024 (for most people).

• Greater Accuracy—Fewer errors mean faster processing.

• Quick Receipt—Get an acknowledgment that your return was received and accepted.

• Go Green—Reduce the amount of paper used.

• Faster Refunds—Join the eight in 10 taxpayers who get their 

 refunds faster by using direct deposit and e-le.

Make your tax payments online—it’s easy.

Why do millions of Americans le their taxes electronically?

4 Instructions for Form 1040-NR (2023)
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, 2024, if you 

were an employee and received 

wages subject to U.S. income tax 

withholding. If you live in Maine or 

Massachusetts, you have until April 

17, 2024, because of the Patriots’ Day 

and Emancipation Day holidays.

New Schedule P (Form 1040-NR). 

A nonresident alien, foreign trust, or 

foreign estate will use new 

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.

Qualified disability trusts. The 

exemption amount for a qualified 

disability is $4,700 for 2023.

Additional child tax credit amount 

increased. The maximum additional 

child tax credit amount has increased 

to $1,600 for each qualifying child.

New lines on Schedule 3. 

• Line 5 has been separated into 

lines 5a and 5b so that the residential 

clean energy credit and the energy 

efficient home improvement credit 

reported on Form 5695 each have 

their own line.

• New line 6m was added to report 

the credit for previously owned clean 

vehicles from Form 8936.

• Line 13c will be used to report the 

elective payment election amount 

from Form 3800.

Credits for qualified sick and family leave wages. The credits for 

qualified sick and family leave wages 

paid in 2023 for leave taken before 

April 1, 2021, and for leave taken after 

March 31, 2021, and before October 

1, 2021, are now reported on 

Schedule 3, line 13z. See Schedule H 

(Form 1040) for more information.

Alternative motor vehicle credit. 

The alternative motor vehicle credit 

has expired.

New clean vehicle credit. The 

credit for new qualified plug-in electric 

drive motor vehicles has changed. 

This credit is now known as the clean 

vehicle credit. The maximum amount 

of the credit and some of the 

requirements to claim the credit have 

changed. The credit is still reported on 

Form 8936 and Schedule 3, line 6f. 

For more information, see Form 8936.

Previously owned clean vehicle 

credit. This credit is available for 

previously owned clean vehicles 

acquired and placed in service after 

2022. For more information, see Form 

8936.

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. Beginning in 

2023, you can elect to make a 

one-time distribution up to $50,000 

from an individual retirement account 

to charities through a charitable 

remainder trust, a charitable 

remainder unitrust, or a charitable gift 

annuity funded only by qualified 

charitable distributions. See Pub. 

590-B for more information.

Increase in required minimum distribution age. If you reach age 72 in 

2023, the required beginning date for 

your first required minimum 

distribution from a retirement plan is 

April 1, 2025. See Pub. 590-B for 

more information.

Insurance premiums for retired 

public safety officers. Eligible 

retired public safety officers can 

exclude from income up to $3,000 of 

distributions from their eligible 

retirement plan that is paid directly to 

them and is used to pay for health 

insurance premiums. For more 

information, see Insurance Premiums 

for Retired Public Safety Officers 

under Lines 5a and 5b in the 

Instructions for Form 1040.

Exception to the 10% additional 

tax for early distributions. The 

exception to the 10% additional tax for 

early distributions includes the 

following.

• Distributions from a retirement plan 

in connection with federally declared 

disasters.

• Distributions from a retirement plan 

made to someone who is terminally ill.

• Distributions to firefighters at age 

50 or with 25 years of service under 

the plan.

See Form 5329 and Pub. 590-B for 

more information.

Reminders

Married filing status. At the top of 

page 1 of Form 1040-NR, select the 

filing status Married filing separately if 

you are married even if you aren’t 

separated from your spouse. But see 

Married Filing Separately, later, for an 

exception.

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.

Instructions for Form 1040-NR (2023) 5
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 

filing a 2023 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, 7, and 8, and 

Schedule NEC (Form 1040-NR), lines 

1 through 12).

CAUTION

!

2. You were a student or business 

apprentice who was eligible for the 

benefits of Article 21(2) of the United 

States–India Income Tax Treaty, you 

are single or a qualifying surviving 

spouse, and your gross income for 

2023 was less than or equal to 

$13,850 if single ($27,700 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 2023 and your Schedule K-1 

(Form 1065) includes only income 

from U.S. sources reportable on 

Schedule NEC (Form 1040-NR), lines 

1 through 12.

If the partnership withheld 

taxes on this income in 2023 

but the tax withheld and 

reported in box 10 of Form 1042-S 

was less or more than the tax due on 

CAUTION

!

the income, you will need to file Form 

1040-NR for 2023 to pay the 

underwithheld tax or claim a refund of 

the overwithheld tax.

Even if you don’t otherwise 

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.

You should also consider filing a 

return if you received a Form 1099-B 

(or substitute statement). See Pub. 

501 for more details.

TIP

6 Instructions for Form 1040-NR (2023)
Table A. Who Must File Form 1040-NR

You must file Form 1040-NR if any of the following conditions apply to you.

1. You were a nonresident alien engaged in a trade or business in the United States during 2023. You must file even if:

a. You have no income from a trade or business conducted in the United States,

b. You have no U.S. source income, or

c. Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code.

However, if you have no gross income* for 2023, do not complete the schedules for Form 1040-NR other than Schedule OI (Form 1040-NR). 

Instead, attach a list of the kinds of exclusions you claim and the amount of each.

2. You were a nonresident alien not engaged in a trade or business in the United States during 2023 and:

a. You received income from U.S. sources that is reportable on Schedule NEC, lines 1 through 12; and

b. Not all of the U.S. tax that you owe was withheld from that income.

3. You owe any special taxes, including any of the following.

a. Alternative minimum tax. 

b. Additional tax on a qualified plan, including an IRA, or other tax-favored account. (If you’re filing a return only because you owe this tax, you 

can file Form 5329 by itself.)

c. Household employment taxes. (If you’re filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself.)

d. Social security and Medicare tax on tips you didn’t report to your employer or on wages you received from an employer who didn’t withhold 

these taxes. 

e. Recapture of first-time homebuyer credit. See the instructions for Schedule 2, line 10, later.

f. Write-in taxes or recapture taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on 

group-term life insurance and additional taxes on health savings accounts (HSAs). See the instructions for Schedule 2, line 13, or Schedule 2, 

line 17d, later.

4. You received HSA, Archer Medical Savings Account (MSA), or Medicare Advantage MSA distributions. See the instructions for Schedule 2, 

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.

CAUTION

!

If you’re filing Form 1040-NR for a foreign trust, you may have to file Form 3520-A, Annual Information Return of Foreign Trust With a 

U.S. Owner, on or before the 15th day of the 3rd month after the end of the trust’s tax year. For more information, see the Instructions for Form 3520-

A.

9. You held a qualified investment in a qualified opportunity fund (QOF) at any time during the year. You must file your return with Form 8997 

attached. See Form 8997 for additional reporting requirements.

10. You’re a dual-resident taxpayer and you would like to be treated as a nonresident of the United States for purposes of figuring your income tax 

liability. You may need to file your return with a Form 8833 attached. See Form 8833 for additional information. 

* Gross income means all income you received in the form of money, goods, property, and services that isn’t exempt from tax. In most cases, it 

includes only income from U.S. sources. Gross income includes gains, but not losses, from asset transactions. Gross income from a business 

means, for example, the amount on Schedule C (Form 1040), line 7; or Schedule F (Form 1040), line 9. But, in figuring gross income, don’t reduce 

your income by any losses, including any loss on Schedule C (Form 1040), line 7; or Schedule F (Form 1040), line 9.

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.

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 

eligible for the benefits of Article 21(2) 

of the United States–India Income Tax 

Treaty. See Pub. 974.

Exception 2. You can’t use 

advance payments made for your 

spouse, as a Form 1040-NR filer can’t 

file a joint return.

Exception 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 

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 2023. 

A personal representative can be an 

executor, administrator, or anyone 

who is in charge of the deceased 

person's property.

Instructions for Form 1040-NR (2023) 7
Filing for an estate or trust. If 

you’re filing Form 1040-NR for a 

nonresident alien estate or trust, 

change the form to reflect the 

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 

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 

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.

CAUTION

!

TIP

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 

and Schedules NEC and OI (Form 

1040-NR) as follows.

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.

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, 

specify the type of payment on line 12 

and show the amount in column (d).

Lines 13 through 15 of 

Schedule NEC (Form 1040-NR). 

Complete these lines as instructed on 

the form.

Page 2 of Form 1040-NR—Lines 

23a through 35e and signature. 

Complete these lines as indicated 

below and in the line instructions for 

Form 1040-NR, later.

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.

8 Instructions for Form 1040-NR (2023)
Note. If you’re claiming a reduced 

rate of, or exemption from, tax based 

on a tax treaty, you must generally be 

a resident for income tax purposes of 

the particular treaty country within the 

meaning of the treaty and you can’t 

have a permanent establishment or 

fixed base in the United States. You 

can download the complete text of 

most U.S. tax treaties at IRS.gov. Go 

to IRS.gov, enter "tax treaties" in the 

search box at the top of the page, and 

click on United States Income Tax 

Treaties - A to Z. Technical 

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).

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 

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 

CAUTION

!

U.S. corporation with respect to its 

stock because the corporation had 

insufficient earnings and profits to 

support dividend treatment, you must 

attach a statement that identifies the 

distributing corporation and provides 

the basis for the claim.

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 Dependents, Standard 

Deduction, and Filing Information

 Pub. 525 Taxable and Nontaxable Income

 Pub. 529 Miscellaneous Deductions

 Pub. 597 Information on the United States–

Canada Income Tax Treaty

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).

Instructions for Form 1040-NR (2023) 9
You can download the complete 

text of most U.S. tax treaties at 

IRS.gov. Go to IRS.gov, enter "tax 

treaties" in the search box at the top of 

the page, and click on United States 

Income Tax Treaties - A to Z. 

Technical explanations for many of 

those treaties are also available at that 

site.

Resident 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 2023. 

(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 2023. 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 2023. 

(Also see Dual-Status Taxpayers, 

later.) In most cases, you are a lawful 

permanent resident if the USCIS (or 

its predecessor organization, INS) has 

issued you a Form I-551, Permanent 

Resident Card, also known as a green 

card.

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 

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 

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 2023. You meet this test if you 

were physically present in the United 

States for at least:

1. 31 days during 2023; and

2. 183 testing days during the 

3-year period of 2023, 2022, and 

2021, as calculated using the 

following chart.

CAUTION

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 (a) (b) (c) (d) 

Year Days of 

physical 

presence

Multiplier Testing 

days 

(multiply 

(b) times 

(c))

2023 1.000

2022 0.333

2021 0.167

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 

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.

CAUTION

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10 Instructions for Form 1040-NR (2023)
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,” “J,” “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.

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 can’t be an exempt 

individual indefinitely. 

Generally, you won’t be an 

exempt individual as a teacher or 

trainee in 2023 if you were exempt as 

a teacher, trainee, or student for any 

part of 2 of the preceding 6 years. You 

won’t be an exempt individual as a 

student in 2023 if you were exempt as 

a teacher, trainee, or student for any 

part of more than 5 calendar years. 

However, there are exceptions to 

these limits. See Substantial 

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 2023,

CAUTION

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• Establish that during 2023 you had 

a tax home in a foreign country, and

• Establish that during 2023 you had 

a closer connection to one foreign 

country in which you had a tax home 

than to the United States unless you 

had a closer connection to two foreign 

countries.

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.

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.

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 2023 calendar year is 

due by April 15, 2024. If you live in 

Maine or Massachusetts, you have 

until April 17, 2024, because of the 

Patriots’ Day and Emancipation Day 

holidays.

If you file after this date, you may 

have to pay interest and penalties. 

See Interest and Penalties, later.

If you didn’t receive wages as an 

employee subject to U.S. income tax 

withholding, file Form 1040-NR by the 

15th day of the 6th month after your 

tax year ends. A return for the 2023 

calendar year is due by June 17, 

2024.

Estates and trusts. If you file for a 

nonresident alien estate or trust that 

has an office in the United States, file 

the return by the 15th day of the 4th 

month after the tax year ends. If you 

file for a nonresident alien estate or 

trust that does not have an office in 

the United States, file the return by the 

15th day of the 6th month after the tax 

year ends.

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.

If you e-file your return, there’s no 

need to mail it. However, if you choose 

to mail it instead, filing instructions 

and addresses are at the end of these 

instructions.

Where To File next provides the 

current address for mailing your 

return. Use these addresses for 

Forms 1040-NR filed in 2024. The 

address for returns filed after 2024 

may be different. See IRS.gov/

Form1040NR for any updates.

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 

Instructions for Form 1040-NR (2023) 11
mail it, filing instructions and 

addresses are below.

Individuals. If you aren’t enclosing a 

payment, mail Form 1040-NR to:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

U.S.A.

If enclosing a payment, mail Form 

1040-NR to:

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

U.S.A.

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

U.S.A.

If enclosing a payment, mail Form 

1040-NR to:

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

U.S.A.

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.

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 

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 2023 if 2023 

is the year in which you made the 

election. If you made the election in an 

earlier year, you can file a joint return 

or separate return for 2023. You must 

include your worldwide income for the 

whole year whether you file a joint or 

separate return. See Nonresident 

Spouse Treated as a Resident in 

chapter 1 of Pub. 519.

You can only make this 

election once. If your election 

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 

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 

CAUTION

!

CAUTION

!

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

U.S.A.

If enclosing a payment, mail your 

return to:

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

U.S.A.

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

U.S.A.

If enclosing a payment, mail your 

return to:

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

U.S.A.

12 Instructions for Form 1040-NR (2023)
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.

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).

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 

Instructions for Form 1040-NR (2023) 13
on line 33 on Form 1040 or 1040-SR. 

Identify the payment in the area to the 

left of the entry.

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. 

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 7. Also, net 

gains may be subject to the alternative 

minimum tax. See Line 1 under 

Instructions for Schedule 2, later. See 

Real Property Gain or Loss in 

chapter 4 of Pub. 519 for more 

information.

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 

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 

the 5th year in which the revocation 

occurs.

Foreign Income Taxed by the 

United States

You may be required to report some 

income from foreign sources on your 

TIP

14 Instructions for Form 1040-NR (2023)
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 2023, there are three 

important features of these 

line instructions.

• You need the 2023 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 Form 1040-NR 

have changed. See 2023 Form 

1040-NR. See also the line 

instructions for Form 1040-NR later.

• Some of the lines on Schedule 1 

(Form 1040), Schedule 2 (Form 

1040), and Schedule 3 (Form 1040) 

have changed. See those schedules. 

See also the instructions for those 

schedules following the line 

instructions for Form 1040-NR later.

CAUTION

!

Name and Address

Individuals

Enter your name, street address, city 

or town, and country on the 

appropriate lines. Include an 

apartment number after the street 

address, if applicable.

Estates and Trusts

Enter the exact name of the estate or 

trust from the Form SS-4, Application 

Employee Identification Number, you 

used to apply for the EIN. You must 

include different information for 

estates and trusts that are engaged in 

a trade or business in the United 

States.

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.

Identifying Number

Social Security Number (SSN)

See Social Security Number (SSN) in 

the Instructions for Form 1040 for 

information on SSNs.

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 entity doesn’t 

have an EIN, you must apply for one. 

For details on how to get an EIN, see 

Form SS-4 and its instructions, which 

are available at IRS.gov. Enter "SS-4" 

in the search box. For more details, 

see IRS.gov/Businesses/SmallBusinesses-Self-Employed/How-ToApply-for-an-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 

country of residency, or 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.

Single

See Single in the Instructions for Form 

1040 for details on the Single filing 

status.

TIP

Instructions for Form 1040-NR (2023) 15
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 2023. 

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 2023.

4. Your home was the main home 

of your child, stepchild, or foster child 

for more than half of 2023. Temporary 

absences by you or the child for 

special circumstances, such as 

school, vacation, business, or medical 

care, count as time the child lived in 

the home. If the child was born or died 

in 2023, you can still file as single as 

long as the home was that child's 

main home for more than half of the 

part of the year the child was alive in 

2023.

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.

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 

2023, unless you also satisfy the two 

criteria below.

1. For 2023, you were a resident of 

Canada, Mexico, or South Korea, or 

were a U.S. national; or you were a 

student or business apprentice from 

India eligible for the benefits of Article 

21(2) of the United States–India 

Income Tax Treaty.

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.

Digital Assets

See Digital Assets in the Instructions 

for Form 1040 for details on digital 

assets.

Note. If you disposed of any digital 

assets by gift, also see U.S. federal 

estate and gift tax in the Reminders of 

Publication 519.

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

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.

Exception. Enter on line 1a of Form 

1040-NR only the wages, salaries, 

tips, and other compensation reported 

in box 1 of Form(s) W-2 effectively 

connected with a U.S. trade or 

business. Only U.S. source income is 

included on line 1a as effectively 

connected wages. Don’t include any 

income on line 1a of Form 1040-NR 

that isn’t treated as effectively 

connected to a U.S. trade or business 

16 Instructions for Form 1040-NR (2023)
even if it is listed in Line 1a of the 

Instructions for Form 1040.

If you received scholarship or 

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 2022 for the primary 

purpose of studying at an accredited 

university. In 2023, Jean completed a 

paid summer internship with a U.S. 

company. Jean earned $8,000 from 

this internship. Under Article 21 

(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 

TIP

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 2023 Form 1040-NR, Jean 

should report $3,000 on line 1a, 

include $5,000 on line 1k, and 

complete item L on Schedule OI 

(Form 1040-NR). Jean should attach 

both the Form W-2 and the Form 

1042-S to Jean’s return.

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 

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 2023, if your total 

compensation (including fringe 

benefits) is $250,000 or more and you 

allocate your compensation using an 

alternative method, check the “Yes” 

boxes in item K of Schedule OI (Form 

1040-NR). Also attach to Form 

1040-NR a statement that contains 

the following information.

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.

Line 1b—Household Employee 

Wages Not Reported on 

Form(s) W-2

See Line 1b—Household Employee 

Wages Not Reported on Form(s) W-2 

in the Instructions for Form 1040 for 

details on household employee wages 

not reported on Form(s) W-2.

TIP

Instructions for Form 1040-NR (2023) 17
Line 1c—Tip Income Not 

Reported on Line 1a

See Line 1c—Tip Income Not 

Reported on Line 1a in the 

Instructions for Form 1040 for details 

on tip income not reported on line 1a.

Line 1d—Medicaid Waiver 

Payments Not Reported on 

Form(s) W-2, Box 1

See Line 1d—Medicaid Waiver 

Payments Not Reported on Form(s) 

W-2, Box 1 in the Instructions for Form 

1040 for details on certain Medicaid 

waiver payments.

Line 1e—Taxable Dependent 

Care Benefits From Form 2441, 

Line 26

See Line 1e—Taxable Dependent 

Care Benefits From Form 2441, 

Line 26, 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 29

See Line 1f—Employer-Provided 

Adoption Benefits From Form 8839, 

Line 29, in the Instructions for Form 

1040 for details on employer-provided 

adoption benefits from Form 8839, 

line 29.

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—Other Earned Income 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.

Line 2a—Tax-Exempt Interest

See Line 2a—Tax-Exempt Interest 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 the 

instructions under Line 2b—Taxable 

Interest, Exception 2, later.

Line 2b—Taxable Interest

See Line 2b—Taxable Interest 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—Qualified Dividends 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—Ordinary Dividends 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 and 4b—IRA 

Distributions

See Lines 4a and 4b—IRA 

Distributions in the Instructions for 

Form 1040 for details on IRA 

distributions.

Lines 5a and 5b—Pensions and 

Annuities

See Lines 5a and 5b—Pensions and 

Annuities in the Instructions for Form 

1040 for details on pensions and 

annuities.

Exception 1. Only report pensions 

and annuities effectively connected 

with a U.S. trade or business on Form 

1040-NR, lines 5a and 5b. If the 

pensions and annuities weren’t 

effectively connected with a U.S. trade 

or business and were U.S. source, 

report them on Schedule NEC (Form 

1040-NR), line 7.

Exception 2. In addition to entering 

pension and annuity amounts from 

box 1 of Form 1099-R, you may also 

enter pension and annuity amounts 

from box 2 of Form 1042-S.

Exception 3. Attach Form 1042-S or 

1099-R to Form 1040-NR if any 

federal income tax was withheld.

18 Instructions for Form 1040-NR (2023)
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.

Fully Taxable Pensions and 

Annuities

See Fully Taxable Pensions and 

Annuities under Lines 5a and 5b in the 

Instructions for Form 1040 for details.

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 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 must generally use the 

General Rule. If you’re required to use 

the General Rule, you can ask the IRS 

to figure the taxable part for a $1,000 

fee. For more information about the 

General Rule, see Pub. 939.

If your Form 1099-R shows a 

taxable amount, you can include that 

amount on line 5b. But you may be 

able to report a lower taxable amount 

by using the General Rule or the 

Simplified Method. If you received 

Form 1042-S, you must figure the 

taxable part by using the General Rule 

or the Simplified Method.

Simplified Method

See Simplified Method under Lines 5a 

and 5b in the Instructions for Form 

1040 for details on the Simplified 

Method.

Simplified Method 

Worksheet—Lines 5a and 5b

See the Simplified Method 

Worksheet—Lines 5a and 5b in the 

Instructions for Form 1040.

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 6—Reserved for Future 

Use

Leave line 6 blank.

Line 7—Capital Gain or (Loss)

See Line 7—Capital Gain or (Loss) in 

the Instructions for Form 1040 for 

details on capital gain or loss.

Exception. Only report effectively 

connected capital gains or losses 

connected with a trade or business on 

Form 1040-NR, line 7. If the capital 

gains or losses weren’t effectively 

connected with a U.S. trade or 

business and were U.S. source, report 

them on Schedule NEC (Form 

1040-NR), line 16.

Line 12–Itemized Deductions or 

Standard Deduction

Enter the total itemized deductions, if 

any, from line 8 of Schedule A (Form 

1040-NR). See the instructions for 

Schedule A, line 8, later, for more 

details.

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 

for benefits under Article 21(2) of the 

United States–India Income Tax 

Treaty. They will enter, on Form 

1040-NR, line 12, the standard 

deduction amount found for their filing 

status on Form 1040 or 1040-SR. See 

chapter 5 of Pub. 519 for details. Also 

see Standard Deduction under 

Line 12—Itemized Deductions or 

Standard Deduction in the Instructions 

for Form 1040. If they must use the 

Standard Deduction Worksheet for 

Dependents—Line 12 in the 

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.

Instructions for Form 1040-NR (2023) 19
Lines 13a, 13b, and 13c

Line 13a—Qualified Business 

Income Deduction (Section 199A 

Deduction)

See Line 13—Qualified Business 

Income Deduction (Section 199A 

Deduction) in the Instructions for Form 

1040 for details on the qualified 

business income deduction.

Exception. You must have income 

effectively connected with a U.S. trade 

or business.

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 2023 if you’re an 

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 $4,700 on 

line 13b.

If you’re filing for any other trust, 

enter $100 on line 13b.

Line 16—Tax

See Line 16—Tax in the Instructions 

for Form 1040 for details on taxes 

includible on this line, and for whether 

you must use the Tax Table or the Tax 

Computation Worksheet in those 

instructions to figure your tax.

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.

CAUTION

!

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 $2,500 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 

See Qualified Dividends and Capital 

Gain Tax Worksheet under 

Line 16—Tax in the Instructions for 

Form 1040 for details on the 

worksheet.

Exception 1. When applying the 

discussion, including the Qualified 

Dividends and Capital Gain Tax 

Worksheet, to Form 1040-NR, you will 

use the same lines of Form 1040-NR 

that are used for Form 1040 or 

1040-SR.

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—Child Tax Credit and 

Credit for Other Dependents in the 

Instructions for Form 1040 for details 

on the child tax credit and the credit 

for other dependents. Also, see the 

Instructions for Schedule 8812 (Form 

1040).

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.

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

20 Instructions for Form 1040-NR (2023)
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.

Payments

Line 25—Federal Income Tax 

Withheld

Line 25a—Form(s) W-2

See Line 25a—Form(s) W-2 in the 

Instructions for Form 1040 for details.

Line 25b—Form(s) 1099

See Line 25b—Form(s) 1099 in the 

Instructions for Form 1040 for details.

Line 25c—Other Forms

See Line 25c—Other Forms in the 

Instructions for Form 1040 for details.

Exception. Don’t include tax withheld 

on Form 8805, Form 8288-A, and 

1042-S on Form 1040-NR, line 25c. 

The taxes withheld on those forms are 

reported on Form 1040-NR, lines 25e, 

25f, and 25g, respectively.

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 

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 

1042-S may be delayed for up 

to 6 months. See Refund Information, 

later.

Line 26—2023 Estimated Tax 

Payments

See Line 26—2023 Estimated Tax 

Payments in the Instructions for Form 

1040 for details on 2023 estimated tax 

payments.

Exception. Substitute "ITIN or SSN" 

every place SSN is mentioned. For 

the discussion in this section, you can 

use an ITIN as well as an SSN.

TIP

CAUTION

!

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—Additional Child Tax 

Credit in the Instructions for Form 

1040 for details on the additional child 

tax credit.

Exception. To claim the additional 

child tax credit in full, you must be a 

U.S. national or a resident of Canada 

or Mexico. Residents of South Korea 

and India can claim the credits to the 

extent described in Pub. 519. No other 

persons filing Form 1040-NR can 

claim the additional child tax credit 

even if they otherwise meet the criteria 

for taking those credits.

Line 29—Credit for Amount 

Paid With Form 1040-C

Enter any amount you paid with Form 

1040-C for 2023. Don’t follow the 

instructions in Line 29—American 

Opportunity Credit, in the Instructions 

for Form 1040. The American 

opportunity credit can’t be claimed by 

persons filing Form 1040-NR.

Refund

Line 34—Amount Overpaid

See Line 34—Amount Overpaid in the 

Instructions for Form 1040 for details 

on the amount overpaid.

Exception. The Injured Spouse 

discussion doesn’t apply to you. A 

person filing Form 1040-NR can’t file a 

joint return.

Lines 35a Through 

35e—Amount Refunded to You

See Lines 35a Through 35d—Amount 

Refunded to You in the Instructions for 

Form 1040 for details on what to 

report on lines 35a through 35d.

Exception 1. If you’re having your 

refund (or part of it) directly deposited 

to a traditional IRA, Roth IRA, or 

SEP-IRA, you must establish the IRA 

at a U.S. bank or other financial 

institution in the United States before 

you request direct deposit.

Instructions for Form 1040-NR (2023) 21
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 36—Applied to Your 2024 

Estimated Tax

See Line 36—Applied to Your 2024 

Estimated Tax in the Instructions for 

Form 1040 for details.

Amount You Owe

See Amount You Owe in the 

Instructions for Form 1040 for details.

Line 37—Amount You Owe

See Line 37—Amount You Owe in the 

Instructions for Form 1040 for details 

on what to report on Form 1040-NR, 

line 37, and payment options.

Note. You will include any applicable 

estimated tax penalty you figured in 

the amount on line 37. See 

Line 38—Estimated Tax Penalty, later.

Exception 1. If you want to pay 

electronically but don’t have a U.S. 

bank account, go to IRS.gov/

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 “2023 Form 

1040-NR” and your name, address, 

daytime phone number, and social 

security number (SSN) on your 

payment and attach Form 1040-V.

Line 38—Estimated Tax Penalty

See Line 38—Estimated Tax Penalty 

in the Instructions for Form 1040 for 

details on the estimated tax penalty.

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.

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.

Exception. The phone number you 

enter for the designee must be a U.S. 

phone number.

Sign Your Return

See Sign Your Return in the 

Instructions for Form 1040 for details 

on signing your return. Substitute 

“Form 1040-NR” for “Form 1040 or 

1040-SR”in this section, unless 

Exception 1 or Exception 2 applies.

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:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

U.S.A.

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

See Identity Protection PIN in the 

Instructions for Form 1040 for details 

on Identity Protection Personal 

Identification Numbers (IP PINs).

Phone Number and Email 

Address

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.

22 Instructions for Form 1040-NR (2023)
2023 Tax Table

See the 2023 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 2023 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 a 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 2023 Form 

1040-NR Sample Table below instead 

of the one under the 2023 Tax Table in 

the Instructions for Form 1040.

2023 Tax Computation 

Worksheet—Line 16

See the 2023 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.

2023 Form 1040-NR

Sample Table

Example. Shannon’s filing status is Married filing separately. Shannon’s 

taxable income on Form 1040-NR, line 15, is $25,300. First, Shannon 

finds the $25,300–25,350 taxable income line. Next, Shannon finds the 

column for Married filing separately and reads down the column. The 

amount shown where the taxable income line and filing status column 

meet is $2,819. This is the tax amount Shannon should enter in the entry 

space on Form 1040-NR, line 16. 

At 

Least

But 

Less 

Than

Single Married 

ling

jointly*

Married 

ling

separately

Head 

of a 

household

Your tax is—

25,200

25,250

25,300

25,350

2,807

2,813

2,819

2,825

Sample Table

25,250

25,300

25,350

25,400

2,587

2,593

2,599

2,605

2,807

2,813

2,819

2,825

2,713

2,719

2,725

2,731

Extract of tax table to illustrate example.

Instructions for Form 1040-NR (2023) 23
General Information

The IRS Mission

Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and 

enforce the law with integrity and fairness to all.

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 2024

See Income Tax Withholding and 

Estimated Tax Payments for 2024 in 

the Instructions for Form 1040 for 

more details.

For more information on 

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. You can file Form 1040-X 

electronically with tax filing software to 

amend 2021 or later Forms 1040-NR. 

See IRS.gov/Filing/

Amended-Return-Frequently-AskedQuestions 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.

TIP

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.

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. 

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 

24 Instructions for Form 1040-NR (2023)
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 First-Time Homebuyer Credit 

Account Look-up (IRS.gov/

HomeBuyer) tool provides information 

on your repayments and account 

balance.

• The Sales Tax Deduction Calculator 

(IRS.gov/SalesTax) figures the 

amount you can claim if you itemize 

deductions on Schedule A (Form 

1040).

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 

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.

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, 

CAUTION

!

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, Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS 

Video portal (IRSVideos.gov) contains 

video and audio presentations for 

individuals, small businesses, and tax 

professionals.

Online tax information in other languages. You can find information on 

IRS.gov/MyLanguage if English isn’t 

your native language.

Free Over-the-Phone Interpreter 

(OPI) Service. The IRS is committed 

to serving taxpayers with 

limited-English proficiency (LEP) by 

offering OPI services. The OPI 

Service is a federally funded program 

and is available at Taxpayer 

Assistance Centers (TACs), most IRS 

offices, and every VITA/TCE tax return 

site. The OPI Service is accessible in 

more than 350 languages.

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, 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.

Note. Form 9000, Alternative Media 

Preference, or Form 9000(SP) allows 

you to elect to receive certain types of 

written correspondence in the 

following formats.

• Standard Print.

• Large Print.

• Braille.

Instructions for Form 1040-NR (2023) 25
• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/

DisasterRelief to review the available 

disaster tax relief.

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.

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.

• View your address on file or 

manage your communication 

preferences.

Get a transcript of your return. 

With an online account, you can 

access a variety of information to help 

you during the filing season. You can 

get a transcript, review your most 

recently filed tax return, and get your 

adjusted gross income. Create or 

access your online account at 

IRS.gov/Account.

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.

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 

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. 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 your individual 

tax bill or estimated tax payment 

directly from your checking or savings 

account at no cost to you.

• 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: 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, easy, and faster than mailing in 

a check or money order.

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 

CAUTION

!

26 Instructions for Form 1040-NR (2023)
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 

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.

Responding to an IRS notice or letter. You can now upload responses to 

all notices and letters using the 

Document Upload Tool. For notices 

that require additional action, 

taxpayers will be redirected 

CAUTION

!

appropriately on IRS.gov to take 

further action. To learn more about the 

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP 

(Form 1040), Request for Change in 

Language Preference, to state a 

preference to receive notices, letters, 

or other written communications from 

the IRS in an alternative language. 

You may not immediately receive 

written communications in the 

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.

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/TACLocator to find the 

nearest TAC and to check hours, 

available services, and appointment 

options. Or, on the IRS2Go app, under 

the Stay Connected tab, choose the 

Contact Us option and click on “Local 

Offices.”

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 (2023) 27
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.

See the specific line 

instructions below for any 

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.

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, 

CAUTION

!

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—Alimony Received under 

Instructions for Schedule 1 in the 

Instructions for Form 1040. A person 

filing Form 1040-NR doesn’t report 

alimony on lines 2a and 2b. You will 

report certain alimony received on 

Schedule NEC (Form 1040-NR), 

line 12.

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 

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.

Line 7—Unemployment 

Compensation

See Line 7 under Instructions for 

Schedule 1 in the Instructions for 

Form 1040 for details on 

unemployment compensation.

Lines 8a Through 8z—Other 

Income

See Lines 8a Through 8z under 

Instructions for Schedule 1 in the 

Instructions for Form 1040 for details 

TIP

28 Instructions for Form 1040-NR (2023)
on other income, but see Line 8a 

through Line 8z below for exceptions.

Line 8a—Net Operating Loss

See Line 8a under Instructions for 

Schedule 1 in the Instructions for 

Form 1040 for details on net operating 

losses.

Line 8b—Gambling

See Line 8b under Instructions for 

Schedule 1 in the Instructions for 

Form 1040 for details on gambling 

winnings.

Exception 1. Gambling winnings 

entered on line 8b must be from an 

effectively connected U.S. trade or 

business. If they aren’t from an 

effectively connected U.S. trade or 

business, but are U.S. sourced, enter 

the income on Schedule NEC (Form 

1040-NR).

Exception 2. For details on gambling 

losses that are effectively connected 

to a U.S. trade or business, see the 

instructions for Schedule A (Form 

1040-NR), line 7, later.

Line 8c—Cancellation of Debt

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).

Line 8d—Foreign Earned Income 

Exclusion From Form 2555

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 8e—Income From Form 8853

See Line 8e under Instructions for 

Schedule 1 in the Instructions for 

Form 1040 for details on Form 8853, 

Archer MSAs and Long-Term Care 

Insurance Contracts.

Line 8f—Income From Form 8889

See Line 8f under Instructions for 

Schedule 1 in the Instructions for 

Form 1040 for details on Form 8889, 

Health Savings Accounts (HSAs).

Line 8g—Alaska Permanent Fund 

Dividends

Leave Schedule 1 (Form 1040), 

line 8g, blank. Alaska Permanent 

Fund dividends don’t apply to Form 

1040-NR filers.

Line 8h—Jury Duty Pay

Leave Schedule 1 (Form 1040), 

line 8h, blank. Jury duty pay doesn’t 

apply to Form 1040-NR filers.

Line 8i—Prizes and Awards

See Line 8i under Instructions for 

Schedule 1 in the Instructions for 

Form 1040 for details on prizes and 

awards.

Exception. The prizes and awards 

must be from your trade or business.

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 

Form 1040 for details on stock 

options.

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

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.

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, 

Instructions for Form 1040-NR (2023) 29
course-related expenses. For 

example, amounts used for room, 

board, and travel must be reported on 

line 8r.

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 

the United States) and considered 

temporarily present in the country. 

You’re receiving a full scholarship from 

ABC University, which is an eligible 

educational institution. You aren’t 

required to perform any services, such 

as teaching, research, or other 

services, to get the scholarship, and 

you have no other sources of income. 

The total amounts you received from 

ABC University during 2023 are as 

follows.

Tuition and 

fees $25,000

Required 

books, 

supplies, and 

equipment 1,000

Room and 

board 9,000

$35,000

The Form 1042-S you received from 

ABC University for 2023 shows 

$9,000 in box 2 and $1,260 (14% of 

$9,000) in box 10.

Note. 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. 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

See Line 8s under Instructions for 

Schedule 1 in the Instructions for 

Form 1040 for details on Medicaid 

waiver payments.

Exception. Substitute “Form 

1040-NR” for any reference to Forms 

1040 or 1040-SR.

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 8z—Other Income

See Line 8z under Instructions for 

Schedule 1 in the Instructions for 

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, U.S. 

Tax Guide for Aliens 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 

30 Instructions for Form 1040-NR (2023)
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.

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, 

Foreign Earned Income, 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 

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.

Instructions for Form 1040-NR (2023) 31
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 

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.

Exception. For the instructions for 

Form 1099 loss reporting and 

Incorrect Form 1099-K, replace the 

references to lines 8z and 24z with 

Schedule NEC, line 12. See the 

instructions for Schedule NEC, 

line 12, later.

Instructions for Schedule 

2 (Form 1040)—Additional 

Taxes

General Instructions

As noted in Form 1040-NR Helpful 

Hints, earlier, use Schedule 2 (Form 

1040) if you have additional taxes that 

can’t be entered directly on the Form 

1040-NR.

Include the amount on Schedule 2, 

line 3, in the total on Form 1040-NR, 

line 17.

Enter the amount on Schedule 2, 

line 21, on Form 1040-NR, line 23b.

When completing a line on 

Schedule 2 (Form 1040), look to the 

instructions below for that line, which 

may direct you to the Schedule 2 

instructions found in the 

Instructions for Form 1040 for 

guidance.

See the specific line 

instructions below for any 

Exceptions. For example, 

see Line 1 below, which has four 

exceptions. Also, only use the 

guidance for the filing status you 

checked at the top of page 1 of Form 

1040-NR. No other guidance under 

Instructions for Schedule 2 in the 

Instructions for Form 1040 will apply 

to you.

CAUTION

!

32 Instructions for Form 1040-NR (2023)
Specific Instructions

Line 1—Alternative Minimum Tax 

(AMT)

See Line 1 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on the 

alternative minimum tax.

Exception 1. For estates and 

trusts only. If you’re filing for an 

estate or trust, do the following.

• Use Schedule I (Form 1041) and its 

instructions to find out if you owe the 

alternative minimum tax. Don’t use the 

Instructions for Form 1040 to figure 

whether you owe the alternative 

minimum tax.

• If you disposed of a U.S. real 

property interest at a gain, you must 

make a special computation to see if 

you owe this tax. For details, see 

Nonresident Aliens in the Instructions 

for Form 6251.

Exception 2. Only use the guidance 

for the filing status you checked at the 

top of page 1 of Form 1040-NR. No 

other guidance in Line 1, Alternative 

Minimum Tax, in the Instructions for 

Schedule 2 found in the Instructions 

for Form 1040 will apply to you.

Exception 3. The following in the list 

under Exception in Line 1 under 

Instructions for Schedule 2 in the 

Instructions for Form 1040 don’t apply 

to you.

• The reference to income (or loss) 

from S corporations. Nonresident 

aliens can’t be shareholders in an S 

corporation.

• Investment interest expense 

reported on Form 4952 can’t apply to 

you. Nonresident aliens don’t file Form 

4952.

• Net qualified disaster loss unless 

you’re a student or business 

apprentice eligible for benefits under 

Article 21(2) of the United States–

India Income Tax Treaty and you 

reported a standard deduction on 

Schedule A (Form 1040-NR), line 7.

Exception 4. On line 2 of the 

Worksheet To See if You Should Fill in 

Form 6251—Schedule 2, Line 1, enter 

the amount from Schedule A (Form 

1040-NR), line 1b. Do not enter the 

amount from line 7.

Line 2—Excess Advance Premium 

Tax Credit Repayment

See Line 2 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on the excess 

advance premium tax credit 

repayment.

Exception. You can claim the 

premium tax credit for dependents 

only if you’re a U.S. national; a 

resident of Canada, Mexico, or South 

Korea; or a student or a business 

apprentice eligible for the benefits of 

Article 21(2) of the United States–

India Income Tax Treaty. If you’re filing 

Form 1040-NR and considered 

married for federal tax purposes, you 

can’t claim the premium tax credit 

unless you meet the criteria of one of 

the exceptions under Married 

taxpayers in the Instructions for Form 

8962.

Line 4—Self-Employment Tax

Enter the amount of any taxes from 

Schedule SE (Form 1040). See the 

Instructions for Schedule SE (Form 

1040) for more information.

If you’re a self-employed 

nonresident alien, you must pay 

self-employment tax only if an 

international social security 

agreement (often called a totalization 

agreement) in effect determines that 

you’re covered under the U.S. social 

security system. See the Instructions 

for Schedule SE (Form 1040) for 

information about international social 

security agreements. Information 

about totalization agreements is 

available at IRS.gov. Enter “totalization 

agreement” in the search box there. 

You can also find information at 

SSA.gov/international under 

“International Agreements.”

If you aren’t required to pay 

self-employment tax but do so 

anyway, you won’t be eligible 

to receive social security benefits.

Line 5—Social Security and 

Medicare Tax From Form 4137

See Line 5 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on social 

security and Medicare tax on 

unreported tip income from Form 

4137.

CAUTION

!

Line 6—Uncollected Social 

Security and Medicare Tax From 

Form 8919

See Line 6 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on uncollected 

social security and Medicare tax on 

wages from Form 8919.

Exception. Enter the amount from 

line 6 of Form 8919 on Form 

1040-NR, line 1g, as Form 8919, 

line 6, indicates.

Line 8—Additional Tax on IRAs, 

Other Qualified Retirement Plans, 

etc.

See Line 8 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on additional tax 

on IRAs, other qualified retirement 

plans, etc.

Line 9—Household Employment 

Taxes

See Line 9 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on household 

employment taxes.

Line 10—First-Time Homebuyer 

Credit Repayment

See Line 10 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on first-time 

homebuyer credit repayment.

Line 11—Additional Medicare Tax

See Line 11 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on the 

Additional Medicare Tax from Form 

8959.

Line 12—Net Investment Income 

Tax

See Line 12 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on the net 

investment income tax from Form 

8960.

Exception. You’re only liable for the 

net investment income tax if you’re a 

dual-status taxpayer (see Dual-Status 

Taxpayers, earlier). You may owe this 

tax for the part of the year you were a 

Instructions for Form 1040-NR (2023) 33
U.S. resident (see Form 8960 and its 

instructions).

Line 13—Uncollected Social 

Security and Medicare or RRTA Tax 

on Tips or Group-Term Life 

Insurance

See Line 13 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on uncollected 

social security and Medicare or RRTA 

tax on tips or group-term life insurance 

from Form W-2, box 12.

Line 14—Interest on Tax Due on 

Installment Income From the Sale 

of Certain Residential Lots and 

Timeshares

See Line 14 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on interest on 

tax due on installment income from 

the sale of certain residential lots and 

timeshares.

Line 15—Interest on the Deferred 

Tax on Gain From Certain 

Installment Sales With a Sales 

Price Over $150,000

See Line 15 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on interest on 

the deferred tax on gain from certain 

installment sales with a sales price 

over $150,000.

Line 16—Recapture of Low-Income 

Housing Credit

See Line 16 under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on recapture of 

low-income housing credit from Form 

8611.

Lines 17a Through 17z—Other 

Additional Taxes

See Line 17a through Line 17z below 

for details and exceptions.

Line 17a—Recapture of Other 

Credits

See Line 17a under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on recapture of 

other credits.

Line 17b—Recapture of Federal 

Mortgage Subsidy

See Line 17b under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on recapture of 

federal mortgage subsidy.

Line 17c—Additional Tax on HSA 

Distributions

See Line 17c under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on additional tax 

on HSA distributions.

Line 17d—Additional Tax on an 

HSA

See Line 17d under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on additional tax 

on an HSA because you didn’t remain 

an eligible individual.

Line 17e—Additional Tax on 

Archer MSA Distributions

See Line 17e under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on additional tax 

on Archer MSA distributions from 

Form 8853.

Line 17f—Additional Tax on 

Medicare Advantage MSA 

Distributions

See Line 17f under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on additional tax 

on Medicare Advantage MSA 

distributions from Form 8853.

Line 17g—Recapture of a 

Charitable Contribution Deduction 

Related to a Fractional Interest in 

Tangible Personal Property

See Line 17g under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on recapture of 

a charitable contribution deduction 

related to a fractional interest in 

tangible personal property.

Line 17h—Income You Received 

From a Nonqualified Deferred 

Compensation Plan That Fails to 

Meet the Requirements of Section 

409A

See Line 17h under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on income you 

received from a nonqualified deferred 

compensation plan that fails to meet 

the requirements of section 409A.

Line 17i—Compensation You 

Received From a Nonqualified 

Deferred Compensation Plan 

Described in Section 457A

See Line 17i under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on 

compensation you received from a 

nonqualified deferred compensation 

plan described in section 457A.

Line 17j—Section 72(m)(5) Excess 

Benefits Tax

See Line 17j under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on the section 

72(m)(5) excess benefits tax.

Line 17k—Golden Parachute 

Payments

See Line 17k under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on golden 

parachute payments.

Line 17l—Tax on Accumulation 

Distribution of Trusts

See Line 17l under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on tax on 

accumulation distribution of trusts.

Line 17m—Excise Tax on Insider 

Stock Compensation From an 

Expatriated Corporation

See Line 17m under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on excise tax on 

insider stock compensation from an 

expatriated corporation.

34 Instructions for Form 1040-NR (2023)
Line 17n—Look-Back Interest 

Under Section 167(g) or 460(b) 

From Form 8697 or 8866

See Line 17n under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on look-back 

interest under section 167(g) or 

460(b) from Form 8697 or 8866.

Line 17o—Tax on Non-Effectively 

Connected Income for Any Part of 

the Year You Were a Nonresident 

Alien From Form 1040-NR

Leave Schedule 2, line 17o, blank, 

unless you’re a dual-status taxpayer. If 

you aren’t a dual-status taxpayer, 

enter the tax on your noneffectively 

connected income (that is, your 

income not effectively connected with 

a U.S. trade or business) on Form 

1040-NR, line 23a. See Instructions 

for Schedule NEC (Form 1040-NR), 

later.

Line 17p—Any Interest From Form 

8621, Line 16f, Relating to 

Distributions From, and 

Dispositions of, Stock of a Section 

1291 Fund

Leave Schedule 2, line 17p, blank. 

Persons filing Form 1040-NR don’t file 

Form 8621.

Line 17q—Any Interest From Form 

8621, Line 24

Leave Schedule 2, line 17q, blank. 

Persons filing Form 1040-NR don’t file 

Form 8621.

Line 17z—Any Other Taxes

See Line 17z under Instructions for 

Schedule 2 in the Instructions for 

Form 1040 for details on other taxes.

Line 20—Section 965 Net Tax 

Liability Installment From Form 

965-A

Leave Schedule 2 (Form 1040), 

line 20, blank. Persons filing Form 

1040-NR can’t have a section 965 net 

tax liability installment from Form 

965-A.

Instructions for Schedule 

3 (Form 1040)—Additional 

Credits and Payments

General Instructions

As noted in Form 1040-NR Helpful 

Hints, earlier, use Schedule 3 (Form 

1040) if you have nonrefundable 

credits, other than the child tax credit 

or the credit for other dependents, or 

other payments and refundable 

credits.

Include the amount on Schedule 3, 

line 8, in the amount entered on Form 

1040-NR, line 20.

Enter the amount on Schedule 3, 

line 15, on Form 1040-NR, line 31.

When completing a line of 

Schedule 3 (Form 1040), look to the 

instructions below for that line, which 

may direct you to the Schedule 3 

instructions found in the 

Instructions for Form 1040 for 

guidance.

See the specific line 

instructions below for any 

Exceptions. For example, 

see Line 1 below, which has five 

exceptions. Also, only use the 

guidance for the filing status you 

checked at the top of page 1 of Form 

1040-NR. No other guidance under 

Instructions for Schedule 3 in the 

Instructions for Form 1040 will apply 

to you.

Specific Instructions

Line 1—Foreign Tax Credit

See Line 1 under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the foreign 

tax credit.

Exception 1. The TIP, requiring you 

to see the instructions for Forms 1040 

and 1040-SR, line 16, doesn’t apply to 

you. You can’t make a section 962 

election.

Exception 2. If you meet all five 

requirements in Line 1 under 

Instructions for Schedule 3 in the 

Instructions for Form 1040 and the 

income for which you’re taking the 

foreign tax credit is income taxed by 

the United States, enter on Schedule 

3 (Form 1040), line 1, the smaller of 

(a) your total foreign taxes, or (b) the 

total of the amounts on Form 

1040-NR, line 16, and Schedule 2 

CAUTION

!

(Form 1040), line 2. Otherwise, see 

Form 1116 to see whether you can 

take the credit. For details on foreign 

income taxed by the United States, 

see Foreign Income Taxed by the 

United States, earlier.

Exception 3. If an estate or trust is 

electing the foreign tax credit, the 

estate or trust must complete Form 

1116. Exception 2 above is only for 

individual taxpayers.

Exception 4. Only use the guidance 

for the filing status you checked at the 

top of page 1 of Form 1040-NR. No 

other guidance in Line 1 under 

Instructions for Schedule 3 in the 

Instructions for Form 1040 will apply 

to you.

Exception 5. The discussion of Form 

4563 and Puerto Rico sourced 

income doesn’t apply to you.

Line 2—Credit for Child and 

Dependent Care Expenses

See Line 2 under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the credit for 

child and dependent care expenses.

Line 3—Education Credits

Leave Schedule 3 (Form 1040), line 3, 

blank. Persons filing Form 1040-NR 

cannot claim education credits.

Line 4—Retirement Savings 

Contributions Credit (Saver's 

Credit)

See Line 4 under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the 

retirement savings contributions credit 

(saver's credit).

Exception. Only use the guidance for 

the filing status you checked at the top 

of page 1 of Form 1040-NR. No other 

guidance in Line 4 under Instructions 

for Schedule 3 in the Instructions for 

Form 1040 will apply to you.

Line 5—Residential Energy Credits

See Line 5 under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the 

residential clean energy credit and the 

energy efficient home improvement 

credit.

Instructions for Form 1040-NR (2023) 35
Lines 6a Through 6z—Other 

Nonrefundable Credits

See Line 6a through Line 6z below for 

details and exceptions.

Line 6a—General Business Credit 

From Form 3800

See Line 6a under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the general 

business credit.

Line 6b—Credit for Prior Year 

Minimum Tax From Form 8801

See Line 6b under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the credit for 

prior year minimum tax from Form 

8801.

Line 6c—Adoption Credit From 

Form 8839

See Line 6c under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the adoption 

credit from Form 8839.

Line 6d—Credit for the Elderly or 

Disabled From Schedule R (Form 

1040)

Leave Schedule 3 (Form 1040), 

line 6d, blank. The credit for the 

elderly or disabled from Schedule R 

does not apply to Form 1040-NR 

filers.

Line 6f—Clean Vehicle Credit From 

Form 8936

See Line 6f under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the clean 

vehicle credit from Form 8936.

Line 6g—Mortgage Interest Credit 

From Form 8396

See Line 6g under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the mortgage 

interest credit from Form 8396.

Line 6h—District of Columbia 

First-Time Homebuyer Credit From 

Form 8859

See Line 6h under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the District of 

Columbia first-time homebuyer credit 

from Form 8859.

Line 6i—Qualified Electric Vehicle 

Credit From Form 8834

See Line 6i under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the qualified 

electric vehicle credit from Form 8834.

Line 6j—Alternative Fuel Vehicle 

Refueling Property Credit From 

Form 8911

See Line 6j under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the 

alternative fuel vehicle refueling 

property credit from Form 8911.

Line 6k—Credit to Holders of Tax 

Credit Bonds From Form 8912

See Line 6k under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the credit to 

holders of tax credit bonds from Form 

8912.

Line 6l—Amount on Form 8978, 

Line 14

See Line 6l under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the amount 

from Form 8978.

Exception. If you use the Negative 

Form 8978 Adjustment 

Worksheet—Schedule 3 (Line 6l), you 

will use the same line of Form 

1040-NR that is used for Form 1040 or 

1040-SR.

Line 6m—Credit for Previously 

Owned Clean Vehicles From Form 

8936

See Line 6m under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details.

Line 6z—Other Nonrefundable 

Credits

See Line 6z under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on other 

nonrefundable credits.

Line 9—Net Premium Tax Credit

See Line 9 under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the net 

premium tax credit.

Exception. You can claim the 

premium tax credit for dependents 

only if you’re a U.S. national; a 

resident of Canada, Mexico, or South 

Korea; or a student or a business 

apprentice eligible for the benefits of 

Article 21(2) of the United States–

India Income Tax Treaty.

If you’re filing Form 1040-NR and 

considered married for federal tax 

purposes, you can’t claim the net 

premium tax credit unless you meet 

the criteria of one of the exceptions 

under Married taxpayers in the 

Instructions for Form 8962.

Line 10—Amount Paid With 

Request for Extension To File

See Line 10 under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the amount 

paid with a request for extension to 

file.

Exception. The discussion of Form 

2350 does not apply to you. That form 

is for U.S citizens and resident aliens 

abroad.

Line 11—Excess Social Security 

and Tier 1 RRTA Tax Withheld

See Line 11 under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on excess social 

security and tier 1 RRTA tax withheld.

Exception. Only use the guidance for 

the filing status you checked at the top 

of page 1 of Form 1040-NR. No other 

guidance in Line 11 under Instructions 

for Schedule 3 in the Instructions for 

Form 1040 will apply to you. You can’t 

claim excess social security or tier 1 

RRTA tax withheld for your spouse.

36 Instructions for Form 1040-NR (2023)
Line 12—Credit for Federal Tax on 

Fuels

See Line 12 under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the credit for 

federal tax on fuels.

Lines 13a Through 13z—Other 

Payments or Refundable Credits

See Line 13b through Line 13z below 

for details and exceptions.

Line 13b—Credit for Repayment of 

Amounts Included in Income From 

Earlier Years

See Line 13b under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on the credit for 

repayment of amounts included in 

income from earlier years.

Line 13c—Elective Payment 

Election From Form 3800

See Line 13c under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details.

Line 13d—Deferred Amount of Net 

Section 965 Tax Liability

Leave Schedule 3 (Form 1040), 

line 13d, blank. Net section 965 

inclusions don’t apply to Form 

1040-NR filers.

Line 13z—Other Payments or 

Refundable Credits

See Line 13z under Instructions for 

Schedule 3 in the Instructions for 

Form 1040 for details on other 

payments and refundable credits.

Exception. In Line 13z under 

Instructions for Schedule 3 in the 

Instructions for Form 1040, the 

discussion of section 960 doesn’t 

apply to you. Persons filing Form 

1040-NR can’t claim that credit.

Instructions for 

Schedule A (Form 

1040-NR)—Itemized 

Deductions

Before you begin: 

CAUTION

!

• Do not use Schedule A (Form 

1040-NR) with Form 1040 or 

1040-SR. Use Schedule A (Form 

1040-NR) only with Form 1040-NR. 

Use Schedule A (Form 1040) with 

Form 1040 or 1040-SR.

• Use only these instructions when 

completing Schedule A (Form 

1040-NR). Don’t use the instructions 

for any other Schedule A.

• Don’t include on Schedule A (Form 

1040-NR) items deducted elsewhere, 

such as on Form 1040-NR or 

Schedule C, E, or F (Form 1040).

Note. Except as provided in 

Exception next, include only 

deductions and losses properly 

allocated and apportioned to income 

effectively connected with a U.S. trade 

or business. Don’t include deductions 

and/or losses that relate to exempt 

income or to income that isn’t 

effectively connected with a U.S. trade 

or business. See section 861(b).

Exception. You can deduct certain 

charitable contributions and casualty 

and theft losses even if they do not 

relate to your effectively connected 

income. See Gifts to U.S. Charities 

and Casualty and Theft Losses, later.

State and Local Income Taxes

Line 1a. You can deduct state and 

local income taxes you paid or that 

were withheld from your salary during 

2023 on income connected with a 

U.S. trade or business. If, during 2023, 

you received any refunds of, or credits 

for, income tax paid in earlier years, 

do not subtract them from the amount 

you deduct here. Also, don’t reduce 

your deduction by any state or local 

income tax refund or credit you expect 

to receive for 2023. Instead, see the 

instructions for Schedule 1, line 1, 

earlier, in these instructions.

Safe harbor for certain charitable 

contributions made in exchange 

for a state or local income tax 

credit. If you made a charitable 

contribution in exchange for a state or 

local income tax credit and your 

charitable contribution deduction must 

be reduced as a result of receiving or 

expecting to receive the tax credit, you 

may qualify for a safe harbor that 

allows you to treat some or all of the 

disallowed charitable contribution as a 

payment of state and local income 

taxes.

The safe harbor applies if you meet 

the following conditions.

1. You made a cash contribution to 

an entity described in section 170(c).

2. In return for the cash 

contribution, you received a state or 

local income tax credit.

3. You must reduce your charitable 

contribution amount by the amount of 

the state or local income tax credit you 

receive.

If you meet these conditions, and to 

the extent you apply the state or local 

income tax credit to this or a prior 

year's state or local income tax 

liability, you may include this amount 

on line 1a. To the extent you apply a 

portion of the credit to offset your state 

or local income tax liability in a 

subsequent year (as permitted by 

law), you may treat this amount as 

state or local income tax paid in the 

year the credit is applied.

For more information about this 

safe harbor and examples, see Treas. 

Reg. 1.164-3(j).

Line 1b. The deduction for state and 

local taxes is generally limited to 

$10,000 ($5,000 if married filing 

separately). On Schedule A (Form 

1040-NR), line 1b, enter the amount 

that is the smaller of state and local 

income taxes from line 1a and 

$10,000 ($5,000 if married filing 

separately).

Gifts to U.S. Charities

Lines 2 Through 4

You can deduct contributions or gifts 

you gave to U.S. organizations that 

are religious, charitable, educational, 

scientific, or literary in purpose. You 

can also deduct what you gave to U.S. 

organizations that work to prevent 

cruelty to children or animals. Certain 

whaling captains may be able to 

deduct expenses paid in 2023 for 

Native Alaskan subsistence bowhead 

whale hunting activities. See Pub. 526 

for details.

To verify an organization's 

charitable status, you can do the 

following.

• Check with the organization to 

which you made the donation. The 

organization should be able to provide 

you with verification of its charitable 

status.

Instructions for Form 1040-NR (2023) 37
• Use our online search tool at 

IRS.gov/TEOS to see if an 

organization is eligible to receive 

tax-deductible contributions.

Examples of U.S. qualified charitable organizations. Examples of U.S. 

qualified charitable organizations 

include the following.

• Churches, mosques, synagogues, 

temples, and other religious 

organizations.

• Scouts BSA, Boys and Girls Clubs 

of America, CARE, Girl Scouts, 

Goodwill Industries, Red Cross, 

Salvation Army, and United Way.

• Fraternal orders, if the gifts will be 

used for the purposes listed under 

Lines 2 Through 4, earlier.

• Veterans' groups and certain 

cultural groups.

• Nonprofit hospitals and medical 

research organizations.

• Most nonprofit educational 

organizations, such as colleges, but 

only if your contribution isn’t a 

substitute for tuition or other 

enrollment fees.

• Federal, state, and local 

governments if the gifts are solely for 

public purposes.

Amounts you can deduct. 

Contributions can be in cash, 

property, or out-of-pocket expenses 

you paid to do volunteer work for the 

kinds of organizations described 

earlier. If you drove to and from the 

volunteer work, you can take the 

actual cost of gas and oil or 14 cents a 

mile. Add parking and tolls to the 

amount you claim under either 

method, but don’t deduct any 

amounts that were repaid to you.

Gifts from which you benefit. If you 

made a gift and received a benefit in 

return, such as food, entertainment, or 

merchandise, you can generally 

deduct only the amount that is more 

than the value of the benefit. But this 

rule doesn’t apply to certain 

membership benefits provided in 

return for an annual payment of $75 or 

less or to certain items or benefits of 

token value. For details, see Pub. 526.

Example. You paid $70 to a 

charitable organization to attend a 

fund-raising dinner and the value of 

the dinner was $40. You can deduct 

only $30.

Gifts of $250 or more. You can 

deduct a gift of $250 or more only if 

you have a contemporaneous written 

acknowledgment from the charitable 

organization showing the information 

in (1) and (2) next.

1. The amount of any money 

contributed and a description (but not 

value) of any property donated.

2. Whether the organization did or 

didn’t give you any goods or services 

in return for your contribution. If you 

did receive any goods or services, a 

description and estimate of the value 

must be included. If you received only 

intangible religious benefits (such as 

admission to a religious ceremony), 

the organization must state this, but it 

doesn’t have to describe or value the 

benefit.

In figuring whether a gift is $250 or 

more, don’t combine separate 

donations. For example, if you gave 

your church $25 each week for a total 

of $1,300, treat each $25 payment as 

a separate gift. If you made donations 

through payroll deductions, treat each 

deduction from each paycheck as a 

separate gift. See Pub. 526 if you 

made a separate gift of $250 or more 

through payroll deduction.

To be contemporaneous, you must 

get the written acknowledgment from 

the charitable organization by the date 

you file your return or the due date 

(including extensions) for filing your 

return, whichever is earlier. Don’t 

attach the contemporaneous written 

acknowledgment to your return. 

Instead, keep it for your records.

Limit on the amount you can deduct. See Pub. 526 to figure the 

amount of your deduction if any of the 

following applies.

1. Your cash contributions or 

contributions of ordinary income 

property are more than 30% of the 

amount on Form 1040-NR, line 11.

2. Your gifts of capital gain 

property are more than 20% of the 

amount on Form 1040-NR, line 11.

3. You gave gifts of property that 

increased in value or gave gifts of the 

use of property.

Amounts you can’t deduct. 

• Certain contributions to charitable 

organizations, to the extent that you 

receive a state or local income tax 

credit in return for your contribution. 

See Pub. 526 for more details and 

exceptions.

See Safe harbor for certain 

charitable contributions made 

in exchange for a state or local 

income tax credit, earlier, under 

Line 1a, if your cash contribution is 

disallowed because you received or 

expected to receive a credit.

• An amount paid to or for the benefit 

of a college or university in exchange 

for the right to purchase tickets to an 

athletic event in the college’s or 

university's stadium.

• Travel expenses (including meals 

and lodging) while away from home 

performing donated services, unless 

there was no significant element of 

personal pleasure, recreation, or 

vacation in the travel.

• Political contributions.

• Dues, fees, or bills paid to country 

clubs, lodges, fraternal orders, or 

similar groups, unless the contribution 

or gift is to be used exclusively for 

religious, charitable, scientific, literary, 

or educational purposes, or for the 

prevention of cruelty to children or 

animals.

• Cost of raffle, bingo, or lottery 

tickets. But you may be able to deduct 

these expenses on line 7. See Line 7, 

later, for more information on 

gambling losses.

• Value of your time or services.

• Value of blood given to a blood 

bank.

• The transfer of a future interest in 

tangible personal property. Generally, 

no deduction is allowed until the entire 

interest has been transferred.

• Gifts to individuals and groups that 

are operated for personal profit.

• Gifts to foreign organizations. But 

you may be able to deduct gifts to 

certain U.S. organizations that transfer 

funds to foreign charities and certain 

Canadian, Israeli, and Mexican 

charities. For details and exceptions, 

see Pub. 526.

• Gifts to organizations engaged in 

certain political activities that are of 

direct financial interest to your trade or 

business. See section 170(f)(9).

• Gifts to groups whose purpose is to 

lobby for changes in the laws.

• Gifts to civic leagues, social and 

sports clubs, labor unions, and 

chambers of commerce.

• Value of benefits received in 

connection with a contribution to a 

charitable organization. See Pub. 526 

for exceptions.

• Cost of tuition.

TIP

38 Instructions for Form 1040-NR (2023)
Line 2—Gifts by Cash or Check

Enter on line 2 the total value of gifts 

you made in cash or by check 

(including out-of-pocket expenses) 

unless a limit on deducting gifts 

applies to you. For more information 

about the limits on deducting gifts, see 

Limit on the amount you can deduct, 

earlier. If your deduction is limited, you 

may have a carryover to next year. 

See Pub. 526 for more information.

Deduction for gifts by cash or 

check limited. If your deduction for 

the gifts you made in cash or by check 

is limited, see Pub. 526 to figure the 

amount you can deduct. Only enter on 

line 2 the deductible value of gifts you 

made in cash or by check.

Recordkeeping. For any contribution 

made in cash, regardless of the 

amount, you must maintain as a 

record of the contribution a bank 

record (such as a canceled check or 

credit card statement) or a written 

record from the charity. The written 

record must include the name of the 

charity, date, and amount of the 

contribution. If you made contributions 

through payroll deduction, see Pub. 

526 for information on the records you 

must keep. Don’t attach the record to 

your tax return. Instead, keep it with 

your other tax records.

For contributions of $250 or more, 

you must also have a 

contemporaneous written 

acknowledgment from the charitable 

organization. See Gifts of $250 or 

more, earlier, for more information. 

You will still need to keep a record of 

when you made the cash contribution 

if the contemporaneous written 

acknowledgment doesn’t include that 

information.

Line 3—Other Than by Cash or 

Check

Enter on line 3 the total value of your 

contributions of property other than by 

cash or check unless a limit on 

deducting gifts applies to you. For 

more information about the limits on 

deducting gifts, see Limit on the 

amount you can deduct, earlier. If your 

deduction is limited, you may have a 

carryover to next year. See Pub. 526 

for more information.

Deduction for gifts other than by 

cash or check limited. If your 

deduction for the contributions of 

property other than by cash or check 

is limited, see Pub. 526 to figure the 

amount you can deduct. Only enter on 

line 3 the deductible value of your 

contributions of property other than by 

cash or check.

Valuing contributions of used 

items. If you gave used items, such 

as clothing or furniture, deduct their 

fair market value at the time you gave 

them. Fair market value is what a 

willing buyer would pay a willing seller 

when neither has to buy or sell and 

both are aware of the conditions of the 

sale. For more details on determining 

the value of donated property, see 

Pub. 561.

Deductions more than $500. If the 

amount of your deduction is more than 

$500, you must complete and attach 

Form 8283. For this purpose, the 

“amount of your deduction” means 

your deduction before applying any 

income limits that could result in a 

carryover of contributions.

Contribution of motor vehicle, 

boat, or airplane. If you deduct more 

than $500 for a contribution of a motor 

vehicle, boat, or airplane, you must 

also attach a statement from the 

charitable organization to your paper 

return. The organization may use 

Form 1098-C to provide the required 

information.

Note. If your total deduction is over 

$5,000 ($500 for certain contributions 

of clothing and household items (see 

below)), you may also have to get 

appraisals of the values of the 

donated property. See Form 8283 and 

its instructions for details.

Contributions of clothing and 

household items. A deduction for 

these contributions will be allowed 

only if the items are in good used 

condition or better. However, this rule 

doesn’t apply to a contribution of any 

single item for which a deduction of 

more than $500 is claimed and for 

which you include a qualified 

appraisal and Form 8283 with your tax 

return.

Recordkeeping. If you gave 

property, you should keep a receipt or 

written statement from the 

organization you gave the property to, 

or a reliable written record, that shows 

the organization's name and address, 

the date and location of the gift, and a 

description of the property. For each 

gift of property, you should also keep 

reliable written records that include 

the following.

• How you figured the property's 

value at the time you gave it. If the 

value was determined by an appraisal, 

keep a signed copy of the appraisal.

• The cost or other basis of the 

property if you must reduce it by any 

ordinary income or capital gain that 

would have resulted if the property 

had been sold at its fair market value.

• How you figured your deduction if 

you chose to reduce your deduction 

for gifts of capital gain property.

• Any conditions attached to the gift.

If the gift of property is $250 or 

more, you must also have a 

contemporaneous written 

acknowledgment from the charitable 

organization. See Gifts of $250 or 

more, earlier, for more information. 

Form 8283 doesn't satisfy the 

contemporaneous written 

acknowledgment requirement, and a 

contemporaneous written 

acknowledgment isn’t a substitute for 

the other records you may need to 

keep if you gave property.

If your total deduction for gifts 

of property is over $500, you 

gave less than your entire 

interest in the property, or you made a 

qualified conservation contribution, 

your records should contain additional 

information. See Pub. 526 for details.

Line 4—Carryover From Prior Year

You may have contributions that you 

couldn’t deduct in an earlier year 

because they exceeded the limits on 

the amount you could deduct. In most 

cases, you have 5 years to use 

contributions that were limited in an 

earlier year. Generally, the same limits 

apply this year to your carryover 

amounts as applied to those amounts 

in the earlier year. However, carryover 

amounts from contributions made in 

2020 or 2021 are subject to a 60% 

limitation if you deduct those amounts 

in 2023. After applying those limits, 

enter the amount of your carryover 

that you’re allowed to deduct this year. 

See Pub. 526 for details.

Casualty and Theft Losses

Line 6—Casualty or Theft Loss(es)

Complete and attach Form 4684 to 

figure the amount of your loss. Only 

CAUTION

!

Instructions for Form 1040-NR (2023) 39
enter the amount from Form 4684, 

line 18, on line 6.

Don’t enter a net qualified 

disaster loss from Form 4684, 

line 15, on line 6. Instead, 

enter that amount, if any, on line 7. 

See Line 7, later, for information about 

reporting a net qualified disaster loss.

You may be able to deduct part or 

all of each loss caused by theft, 

vandalism, fire, storm, or similar 

causes; car, boat, and other 

accidents; and corrosive drywall. You 

may also be able to deduct money 

you had in a financial institution but 

lost because of the insolvency or 

bankruptcy of the institution. See Pub. 

547 for the limitations.

You can only deduct nonbusiness/

personal casualty or theft losses 

attributable to a federally declared 

disaster and only to the extent that:

1. The amount of each separate 

casualty or theft loss is more than 

$100; and

2. The total amount of all losses 

during the year (reduced by the $100 

limit discussed in (1)) is more than 

10% of the amount shown on Form 

1040-NR, line 11.

An exception to the rule 

limiting the deduction for 

personal casualty and theft 

losses to federal casualty losses 

applies where you have personal 

casualty gains not attributable to a 

federally declared disaster. In this 

case, you may deduct personal 

casualty losses that aren’t attributable 

to a federally declared disaster to the 

extent they don't exceed your 

personal casualty gains.

See the Instructions for Form 4684, 

Casualties and Thefts, and Pub. 547, 

Casualties, Disasters, and Thefts, for 

more information.

Other Itemized Deductions

Line 7—Other

Increased standard deduction reporting for certain students and 

business apprentices from India. If 

you’re a student or business 

apprentice from India who is eligible 

for the benefits of Article 21(2) of the 

United States–India Income Tax 

Treaty, if you’re electing the standard 

deduction, and if you have a net 

CAUTION

!

CAUTION

!

qualified disaster loss on Form 4684, 

line 15, you can claim an increased 

standard deduction using Schedule A 

(Form 1040-NR) by doing the 

following.

1. List the amount from Form 

4684, line 15, as “Net Qualified 

Disaster Loss” on the dotted line next 

to and below line 7 of your Schedule A 

(Form 1040-NR), and attach Form 

4684 to your Schedule A (Form 

1040-NR).

2. List your standard deduction 

amount as “Standard Deduction 

Claimed With Qualified Disaster Loss” 

on the dotted line next to line 7.

3. Combine the two amounts on 

line 7 of your Schedule A (Form 

1040-NR) and enter the sum on Form 

1040-NR, line 12.

Don’t enter an amount on any 

other line of Schedule A 

(Form 1040-NR).

Net qualified disaster loss reporting. If you have a net qualified 

disaster loss on Form 4684, line 15, of 

property located in the United States, 

list the amount from Form 4684, 

line 15, on the dotted lines next to and 

below line 7 as "Net Qualified Disaster 

Loss" and include with your other 

miscellaneous deductions on line 7. 

Also be sure to attach Form 4684.

Don't include your net 

qualified disaster loss on 

line 6.

Only certain expenses can be 

deducted on this line. List the type 

and amount of each such expense on 

the dotted lines next to line 7 and 

enter the total of these expenses on 

line 7. If you’re filing a paper return 

and you can’t fit all your expenses on 

the dotted lines next to line 7, attach a 

statement instead showing the type 

and amount of each expense. Enter 

one total on line 7. Examples of these 

expenses follow.

• Gambling losses effectively 

connected with a U.S. trade or 

business (gambling losses include, 

but aren't limited to, the cost of 

non-winning bingo, lottery, and raffle 

tickets), but only to the extent of 

gambling winnings reported on 

Schedule 1 (Form 1040), line 8b.

• Casualty and theft losses of 

income-producing property from Form 

CAUTION

!

CAUTION

!

4684, lines 32 and 38b, or Form 4797, 

line 18a.

• Deduction for repayment of 

amounts under a claim of right if over 

$3,000. See Pub. 525 for details.

• Certain unrecovered investment in 

a pension.

• Impairment-related work expenses 

of a disabled person.

For more details, see Pub. 529.

Total Itemized Deductions

Line 8

Enter the total of lines 1b, 5, 6, and 7 

on line 8. Also enter this amount on 

Form 1040-NR, line 12.

Instructions for 

Schedule NEC (Form 

1040-NR)—Tax on Income 

Not Effectively Connected 

With a U.S. Trade or 

Business

Do not use Schedule NEC 

(Form 1040-NR) with Form 

1040 or Form 1040-SR. Use 

Schedule NEC (Form 1040-NR) only 

with Form 1040-NR.

Enter your income in the row that 

lists the correct category of income 

and in the column that lists the correct 

tax rate under a tax treaty or the 

general U.S. tax rules. Use column (d) 

if the income is subject to a 0% rate or 

if the rate isn’t listed in column (a), (b), 

or (c). Include income only to the 

extent it’s U.S. source and not 

effectively connected with the conduct 

of a trade or business in the United 

States.

You can download the complete 

text of most U.S. tax treaties at 

IRS.gov. Enter “tax treaties” in the 

search box and click on United States 

Income Tax Treaties - A to Z.

Withholding of tax at the source. 

Tax must be withheld at the source on 

income not effectively connected with 

a U.S. trade or business that is paid to 

nonresident aliens. The withholding is 

generally at a 30% rate. The tax must 

be withheld by the person who pays 

the income. For details, see Pub. 519, 

Pub. 515, and section 1441 and its 

regulations.

Certain amounts paid for 

guarantees of indebtedness issued 

after September 27, 2010, are U.S. 

source income. If the payments are 

CAUTION

!

40 Instructions for Form 1040-NR (2023)
not made in connection with a U.S. 

trade or business, tax must be 

withheld.

Exceptions. There are 

exceptions to the general rule. The 

withholding tax rate may be lower or 

the income may be exempt if your 

country of tax residence and the 

United States have a treaty setting 

lower rates. See Treaty Table 1, Tax 

Rates on Income Other Than Personal 

Service Income Under Chapter 3, 

Internal Revenue Code, and Income 

Tax Treaties, available at IRS.gov/

Individuals/International-Taxpayers/

Tax-Treaty-Tables.

The 30% tax applies only to 

amounts included in gross income. 

For example, the tax applies only to 

the part of a periodic annuity or 

pension payment that is subject to tax. 

It doesn’t apply to the part that is a 

return of your cost.

Categories of Noneffectively 

Connected Income

The following list gives only a general 

idea of the types of income to include 

on Schedule NEC. The instructions for 

a specific line include more 

information and any exceptions to 

withholding. For more information, see 

Pub. 519 and Pub. 515.

1. Income that is fixed or periodic, 

such as interest (see below for original 

issue discount), dividends, rents, 

salaries, wages, premiums, annuities, 

other compensation, or certain U.S. 

source alimony received (see the 

Caution, later). Other items of income, 

such as royalties, may also be subject 

to the 30% tax.

2. Gains, other than capital gains, 

from the sale or exchange of patents, 

copyrights, and other intangible 

property.

U.S source alimony you 

received pursuant to a divorce 

or separation agreement 

entered into on or before December 

31, 2018, is income on your 2023 

Form 1040-NR unless that agreement 

was changed after December 31, 

2018, to expressly provide that 

alimony you received isn't included in 

your income. Alimony you received 

isn’t included in your income if you 

entered into the divorce or separation 

agreement after December 31, 2018. 

For more information, see Pub. 504.

CAUTION

!

3. Original issue discount (OID). If 

you sold or exchanged the obligation, 

include in income the OID that 

accrued while you held the obligation 

minus the amount previously included 

in income. If you received a payment 

on an OID obligation, see Pub. 519.

4. Capital gains in excess of 

capital losses from U.S. sources 

during 2023. Include these gains only 

if you were in the United States at 

least 183 days during 2023.

5. Prizes, awards, and certain 

gambling winnings. Proceeds from 

lotteries, raffles, etc., are gambling 

winnings (see Pub. 519 for 

exceptions). You must report the full 

amount of your winnings unless you’re 

a resident of Canada.

See Lines 10a Through 10c 

Gambling Residents of 

Canada and Line 11 

Gambling Residents of Countries 

Other Than Canada, later.

Lines 1a, 1b, and 

1c—Dividends

Except as provided next, include all 

dividends paid by U.S. corporations 

on line 1a. Include all U.S. source 

dividends paid by foreign corporations 

on line 1b. Include all dividend 

equivalent payments received with 

respect to section 871(m) transactions 

on line 1c. A dividend includes a 

substitute dividend payment made to 

the transferor of a security in a 

securities lending transaction or a 

sale-repurchase transaction that 

would be treated as a dividend if it 

were a distribution on the transferred 

security.

Dividend equivalent payments. 

U.S. source dividends also include 

dividend equivalent payments. 

Dividend equivalent payments include 

the following.

• Substitute dividends paid pursuant 

to a securities lending transaction, 

sale-repurchase transaction, or 

substantially similar transaction;

• A payment that references a U.S. 

source dividend made pursuant to a 

specified notional principal contract 

(NPC); or

• A payment that references a U.S. 

source dividend made pursuant to a 

specified equity-linked instrument 

(ELI).

For more information on dividend 

equivalent payments, see Pub. 519 

TIP

and Pub. 515. For information on 

payments with respect to notional 

principal contracts and equity-linked 

instruments, see Regulations section 

1.871-15.

Exceptions. The following items 

of dividend income that you received 

as a nonresident alien are generally 

exempt from the 30% tax.

• Interest-related dividends received 

from a mutual fund.

• Short-term capital gain dividends 

from a mutual fund only if you were 

present in the United States for less 

than 183 days during the tax year.

• If a U.S. corporation in existence 

beginning before January 1, 2011, 

received 80% of its gross income from 

the active conduct of a foreign 

business, and continues to receive 

80% of its gross income from the 

active conduct of a foreign business, 

the part of the dividend attributable to 

the foreign gross income.

• U.S. source dividends paid by 

certain foreign corporations.

For more information, including other 

exceptions to withholding, see 

Dividends in Pub. 519 and Pub. 515.

Lines 2a Through 2c—Interest

Include all interest on the appropriate 

line 2a, 2b, or 2c.

Exceptions. The following items of 

interest income that you received as a 

nonresident alien are generally 

exempt from the 30% tax.

• Interest from a U.S. bank, savings 

and loan association, or similar 

institution, and from certain deposits 

with U.S. insurance companies.

• Portfolio interest on obligations 

issued after July 18, 1984.

• Interest on any tax-exempt original 

issue discount (OID) such as state or 

local bonds.

Interest payments on foreign 

bearer obligations (bonds not 

issued in registered format 

and held by non-U.S. holders) issued 

on or after March 19, 2012, aren’t 

eligible for the portfolio interest 

exception to withholding.

For more information, including 

other exceptions to withholding, see 

Interest Income in Pub. 519 and 

Interest in Pub. 515.

CAUTION

!

Instructions for Form 1040-NR (2023) 41
Line 6—Real Property Income 

and Natural Resources 

Royalties

Enter income from real property on 

line 6. Don’t include any income that 

you elected to treat as effectively 

connected and included on Schedule 

1 (Form 1040), line 5. For more 

information, see the instructions for 

Schedule 1, line 5, earlier.

Line 8—Social Security 

Benefits (and Tier 1 Railroad 

Retirement Benefits Treated as 

Social Security)

85% of the U.S. social security and 

equivalent railroad retirement benefits 

you received are taxable. This amount 

is treated as U.S. source income not 

effectively connected with a U.S. trade 

or business. It is subject to the 30% 

tax rate, unless exempt or taxed at a 

reduced rate under a U.S. tax treaty. 

Social security benefits include any 

monthly benefit under title II of the 

Social Security Act or the part of a tier 

1 railroad retirement benefit treated as 

a social security benefit. They don’t 

include any Supplemental Security 

Income (SSI) payments.

You should receive a Form 

SSA-1042S showing the total social 

security benefits paid to you in 2023 

and the amount of any benefits you 

repaid in 2023. If you received railroad 

retirement benefits treated as social 

security, you should receive a Form 

RRB-1042S.

Enter 85% of the total amount from 

box 5 of all of your Forms SSA-1042S 

and Forms RRB-1042S in the 

appropriate column of line 8 of 

Schedule NEC. Attach a copy of each 

Form SSA-1042S and RRB-1042S to 

the front of Form 1040-NR.

Social security information. Social 

security beneficiaries can get a variety 

of information from the SSA website 

with a my Social Security account, 

including getting a replacement Form 

SSA-1099 or Form SSA-1042S if 

needed. For more information and to 

set up an account, go to SSA.gov/

myaccount.

Form RRB-1099 or Form 

RRB-1042S. If you need a 

replacement Form RRB-1099 or Form 

RRB-1042S, call the Railroad 

Retirement Board at 877-772-5772 or 

go to RRB.gov.

Line 9—Capital Gain

Enter the amount from Schedule NEC 

(Form 1040-NR), line 18.

Lines 10a Through 

10c—Gambling—Residents of 

Canada

If you’re a resident of Canada who 

isn’t engaged in the trade or business 

of gambling, enter all gambling 

winnings on line 10a. Include 

proceeds from lotteries and raffles. Do 

not include winnings from blackjack, 

baccarat, craps, roulette, or big-6 

wheel. You can deduct your U.S. 

source gambling losses to the extent 

of your U.S. source gambling 

winnings. Enter your gambling losses 

on line 10b. Enter your net gambling 

income on line 10c, column (c). If line 

10b is more than line 10a, enter -0- on 

line 10c. A net loss from gambling 

activities is not deductible.

Line 11—Gambling—Residents 

of Countries Other Than 

Canada

If you aren’t engaged in the trade or 

business of gambling and are a 

resident of a country that has a tax 

treaty with the United States, you may 

be exempt by treaty from paying tax 

on gambling winnings. If your 

gambling winnings are exempt by 

treaty, enter all gambling winnings on 

line 11, column (d), specifying 0%. 

You must know the terms of the tax 

treaty between the United States and 

the country of which you claim to be a 

resident to properly claim an 

exemption from withholding. You can 

download the complete text of most 

U.S. tax treaties at IRS.gov. Enter “tax 

treaties” in the search box and click on 

United States Income Tax Treaties - A 

to Z.

If you aren’t engaged in the trade or 

business of gambling and are a 

resident of a country without a tax 

treaty with the United States or a 

resident of a country with a tax treaty 

that doesn’t provide a reduced rate of, 

or exemption from, withholding for 

gambling winnings, enter all gambling 

winnings on line 11, column (c).

Include proceeds from lotteries and 

raffles. Do not include winnings from 

blackjack, baccarat, craps, roulette, or 

big-6 wheel. You can’t offset losses 

against winnings and report the 

difference unless the winnings and 

losses are from the same session.

If you have winnings from 

blackjack, baccarat, craps, 

roulette, or big-6 wheel, and 

the casino gave you a Form 1042-S 

showing that tax was withheld, enter 

these winnings on line 11, column (d), 

and enter 0% as the tax rate. You can 

claim a refund of the tax.

Line 12—Other

Include all U.S. source income that 

hasn’t been reported on another line 

or isn’t excluded from tax. Examples 

include the following.

• Certain alimony payments you 

received (See the CAUTION under 

Categories of Noneffectively 

Connected Income, earlier.

• Prizes and awards.

• Tax withheld pursuant to section 

5000C on specified federal 

procurement payments.

• Taxable distributions from an ABLE 

account. For more information, see 

Publication 907.

• Certain gains from the sale or 

exchange of any personal property.

Note. Certain gains from the sale or 

exchange or personal property are 

taxable regardless if you received a 

Form 1099-K for the transaction(s). 

For more information, see Pub. 519. If 

your gain is taxable, see the 

instructions for Schedule 1, line 24z, 

earlier.

Lines 16 Through 18—Capital 

Gains and Losses From Sales 

or Exchanges of Property

If you have capital gains and losses 

from the sales or exchanges of 

property, consider the following.

• Include these gains and losses only 

if you were in the United States at 

least 183 days during 2023. They 

aren’t subject to U.S. tax if you were in 

the United States less than 183 days 

during the tax year.

• In determining your net gain, don’t 

use the capital loss carryover.

• Losses from sales or exchanges of 

capital assets in excess of gains aren’t 

allowed.

• If you had a gain or loss on 

disposing of a U.S. real property 

interest, see Dispositions of U.S. Real 

Property Interests, earlier.

• If you transferred an interest in a 

partnership that is either directly or 

indirectly engaged in the conduct of a 

trade or business within the United 

States or holds any U.S. real property 

TIP

42 Instructions for Form 1040-NR (2023)
interests, see the Instructions for 

Schedule P (Form 1040-NR), later.

Include all applicable gains 

regardless of whether you 

received a Form 1099-K from 

a third party settlement organization or 

a credit card company.

Instructions for 

Schedule OI (Form 

1040-NR)

Other Information

Do not use Schedule OI 

(Form 1040-NR) with Form 

1040 or Form 1040-SR. Use 

Schedule OI (Form 1040-NR) only 

with Form 1040-NR.

Answer all questions.

Item A

List all countries of which you were a 

citizen or national during the tax year.

Item B

List the foreign country in which you 

claimed residence for federal tax 

purposes during the tax year.

Item C

If you’ve ever completed immigration 

Form I-485 and submitted the form to 

the U.S. Citizenship and Immigration 

Services, or have ever completed a 

Form DS-230 or Form DS-260 and 

submitted it to the Department of 

State, you’ve applied to become a 

Green Card holder (lawful permanent 

resident) of the United States. As of 

September 1, 2013, the electronic 

DS-260, Online Immigrant Visa 

Application and Registration, replaced 

the paper-based DS-230, Application 

for Immigrant Visa and Alien 

Registration, for all immigrant visa 

applications.

Item D

If you checked “Yes” for D1 or D2, you 

may be a U.S. tax expatriate and 

special rules may apply to you. See 

Expatriation Tax in chapter 4 of Pub. 

519 for more information.

Item E

If you had a visa on the last day of the 

tax year, enter your visa type. 

Examples include the following.

• B-1 Temporary Business Visitor.

• F-1 Academic Student.

• H-1B Person in Specialty 

Occupation.

CAUTION

!

CAUTION

!

• J-1 Exchange Visitor.

If you don’t have a visa, enter your 

U.S. immigration status on the last day 

of the tax year. For example, if you 

entered under the visa waiver 

program, enter “VWP” and the name 

of the Visa Waiver Program Country.

If you were present in the United 

States on the last day of the tax year, 

and you have no U.S. immigration 

status, enter “Present in U.S.—No 

U.S. immigration status.” If you weren’t 

present in the United States on the 

last day of the tax year, and you have 

no U.S. immigration status, enter “Not 

present in U.S.—No U.S. immigration 

status.”

Item F

If you ever changed your visa type or 

U.S. immigration status, check the 

“Yes” box. For example, you entered 

the United States in 2022 on an F-1 

visa as an academic student. On 

August 21, 2023, you changed to an 

H-1B visa as a teacher. You will check 

the “Yes” box and enter on the dotted 

line “Changed status from F-1 student 

to H-1B teacher on August 21, 2023.”

Item G

Enter the dates you entered and left 

the United States during 2023 on 

short business trips or to visit family, 

go on vacation, or return home briefly. 

If necessary, attach another page to 

list the additional dates.

If you’re a resident of Canada or 

Mexico and commute to work in the 

United States on more than 75% of 

the workdays during your working 

period, you’re a regular commuter and 

don’t need to enter the dates you 

entered and left the United States 

during the year. Commute means to 

travel to work and return to your 

residence within a 24-hour period. 

Check the appropriate box for Canada 

or Mexico and skip to item H. See 

Days of Presence in the United States 

in chapter 1 of Pub. 519.

If you were in the United States on 

January 1, 2023, enter “01/01/23” as 

the first date you entered the United 

States. If you were in the United 

States on December 31, don’t enter 

any date departed.

Item H

Review your entry and passport 

stamps or other records to count the 

number of days you were actually 

present in the United States during 

the years listed. Generally, a day of 

presence is any day that you’re 

physically present in the United States 

at any time during the 24-hour period 

beginning at 12:01 a.m. For the list of 

exceptions to the days you must count 

as actually present in the United 

States, see Substantial Presence Test 

and Days of Presence in the United 

States in chapter 1 of Pub. 519. If you 

weren’t in the United States on any 

day of the year, enter -0-.

Item I

If you filed a U.S. income tax return for 

a prior year, enter the latest year for 

which you filed a return and the form 

number you filed.

Item J

If you’re filing this return for a trust, 

check the first “Yes” box. Check the 

second “Yes” box if you checked the 

first “Yes” box and at least one of the 

following statements applies to the 

trust.

• The trust (or any part of the trust) is 

treated as a grantor trust under the 

grantor trust rules (sections 671 

through 679), whether or not the 

person who is treated as the owner of 

the trust is a U.S. person.

• The trust made a distribution or 

loan to a U.S. person during the tax 

year. A distribution (direct or indirect) 

or loan includes the uncompensated 

use of trust property (section 643(i)(2)

(E)).

• The trust received a contribution 

from a U.S. person during the tax year.

See the Instructions for Form 3520.

A U.S. person is a U.S. citizen or 

resident alien, a domestic partnership, 

a domestic corporation, any estate 

other than a foreign estate, a domestic 

trust, or any other person who isn’t a 

foreign person. See Pub. 519 for more 

information.

Item K

If you received total compensation of 

$250,000 or more for 2023, check the 

first “Yes” box. If you checked the first 

“Yes” box, check the second “Yes” box 

if you’re using an alternative method to 

determine the source of the 

compensation. Total compensation 

includes all compensation from 

sources within and outside the United 

States.

If you check the second “Yes” box, 

you must attach a statement to your 

Instructions for Form 1040-NR (2023) 43
return. For details about the statement 

and the alternative method, see 

Services Performed Partly Within and 

Partly Outside the United States, 

earlier.

Item L

If you’re claiming exemption from 

income tax under a U.S. income tax 

treaty with a foreign country on Form 

1040-NR, you must provide all the 

information requested in item L.

Line 1. If you’re a resident of a treaty 

country (that is, you qualify as a 

resident of that country within the 

meaning of the tax treaty between the 

United States and that country), you 

must know the terms of the tax treaty 

between the United States and that 

country to properly complete item L. 

You can download the complete text 

of most U.S. tax treaties at IRS.gov. 

Enter “tax treaties” in the search box 

and click on United States Income Tax 

Treaties - A to Z. Technical 

explanations for many of those 

treaties are also available at that site.

Column (a), Country. Enter the 

treaty country that qualifies you for 

treaty benefits.

Column (b), Tax treaty article. 

Enter the number of the treaty article 

that exempts the income from U.S. 

tax.

Column (c), Number of months 

claimed in prior tax years. Enter 

the number of months in prior tax 

years for which you claimed an 

exemption from U.S. tax based on the 

specified treaty article.

Column (d), Amount of exempt 

income in current tax year. Enter 

the amount of income in the current 

tax year that is exempt from U.S. tax 

based on the specified treaty article.

Line (e), Total. Add the amounts 

in column (d). Enter the total on 

Schedule OI (Form 1040-NR), item L, 

line 1e, and on Form 1040-NR, 

page 1, line 1k. Do not include this 

amount on any other line of the Form 

1040-NR.

Attach any Form 1042-S you 

received for treaty-exempt income to 

Form 1040-NR, page 1. If required, 

also attach Form 8833. See 

Treaty-based return position 

disclosure, later.

Example. Andrea is a citizen of 

Italy and was a resident there until 

September 2022, when Andrea 

moved to the United States to accept 

a position as a high school teacher at 

an accredited public school. Andrea 

came to the United States on a J-1 

visa (Exchange Visitor) and signed a 

contract to teach for 2 years at this 

U.S. school. Andrea began teaching 

in September 2022 and plans to 

continue teaching through May 2024. 

Andrea's salary per school year is 

$40,000. Andrea plans to return to 

Italy in June 2024 and resume 

Andrea’s Italian residence. For 

calendar year 2023, Andrea earned 

$40,000 from the teaching position, 

which is exempt from income tax per 

the tax treaty between the United 

States and Italy.

For tax year 2023, Andrea 

completes Schedule OI, item L, by 

entering “Italy” in column (a); the 

applicable tax treaty article, “20,” in 

column (b); the number of months of 

treaty-exempt income in prior years, 

“4,” in column (c); and the amount of 

exempt income in the current tax year, 

“$40,000,” in column (d). Andrea will 

report the total amount of exempt 

income in row (e), “$40,000,” on Form 

1040-NR, line 1k.

Line 2. Check “Yes” if you were 

subject to tax in a foreign country on 

any of the income reported in line 1, 

column (d).

Line 3. Check “Yes” if you’re claiming 

tax treaty benefits pursuant to a 

Competent Authority determination 

allowing you to do so. You must attach 

to your tax return a copy of the 

Competent Authority determination 

letter.

If you’re claiming tax treaty 

benefits and you failed to 

submit adequate 

documentation to a withholding agent, 

you must attach to your tax return all 

information that would’ve otherwise 

been required on the withholding tax 

document (for example, all information 

required on Form W-8BEN 

(Individuals), Form W-8BEN-E 

(Entities), or Form 8233).

Treaty-based return position disclosure. If you take the position that 

a treaty of the United States overrides 

or modifies any provision of the 

Internal Revenue Code and that 

position reduces (or potentially 

reduces) your tax, you must generally 

CAUTION

!

report certain information on Form 

8833 and attach it to Form 1040-NR.

If you fail to report the required 

information, you will be charged a 

penalty of $1,000 for each failure, 

unless you show that such failure is 

due to reasonable cause and not 

willful neglect. For more details, see 

Form 8833 and its instructions.

Exceptions. You don’t have to file 

Form 8833 for any of the following. 

See Pub. 519 for more items.

1. You claim a treaty that reduces 

the withholding tax on interest, 

dividends, rents, royalties, or other 

fixed or determinable annual or 

periodic income ordinarily subject to 

the 30% rate.

2. You claim a treaty that reduces 

or modifies the taxation of income 

from dependent personal services, 

pensions, annuities, social security 

and other public pensions, or income 

of artists, athletes, students, trainees, 

or teachers. This includes taxable 

scholarship and fellowship grants.

3. You claim an international social 

security agreement (often called a 

totalization agreement), or a 

diplomatic or consular agreement, 

reduces or modifies the taxation of 

income.

4. You’re a partner in a partnership 

or a beneficiary of an estate or trust 

that reports the required information 

on its return.

5. The payments or items of 

income that are otherwise required to 

be disclosed total no more than 

$10,000.

Item M

Line 1. Check the box if 2023 is the 

first year you’re making an election to 

treat income from real property 

located in the United States as 

effectively connected with a U.S. trade 

or business under section 871(d). The 

election applies to all income from real 

property located in the United States 

and held for the production of income 

and to all income from any interest in 

that property.

The election will remain effective 

for all future tax years unless you 

revoke it. See Income From Real 

Property in chapter 4 of Pub. 519 for 

more details on how to make and 

revoke this election.

Line 2. Check the box if:

44 Instructions for Form 1040-NR (2023)
1. You’ve made an election in a 

previous tax year to treat income from 

real property located in the United 

States as effectively connected with a 

U.S. trade or business under section 

871(d), and

2. You haven’t revoked that 

election.

Instructions for 

Schedule P (Form 

1040-NR)—Foreign 

Partner’s Interests in 

Certain Partnerships 

Transferred During Tax 

Year

Do not use Schedule P (Form 

1040-NR) with Form 1040 or 

Form 1040-SR. Use 

Schedule P (Form 1040-NR) only with 

Form 1040-NR.

General Instructions

Purpose of Schedule

Schedule P (Form 1040-NR) is used 

by a nonresident alien, foreign trust, or 

foreign estate (“transferor”) to report 

information and calculate gain or loss 

regarding its transfer of an interest in a 

partnership that is either directly or 

indirectly engaged in the conduct of a 

trade or business within the United 

States or holds any U.S. real property 

interests.

Who Must Complete Schedule P

Complete Schedule P (Form 

1040-NR) only if you transferred a 

partnership interest subject to section 

864(c)(8) or 897(g). For more 

information, see Pub. 519 and Pub. 

541, Partnerships.

Section 864(c)(8) provides that if a 

foreign transferor owns, directly or 

indirectly, an interest in a partnership 

that is engaged in the conduct of a 

trade or business within the United 

States, the gain or loss recognized by 

the foreign transferor on the transfer of 

all (or any portion) of the interest is 

treated as an effectively connected 

gain or loss, limited to the partner’s 

allocable share of the gain or loss on a 

deemed sale of the partnership’s U.S. 

trade or business assets. A transfer 

means a sale, exchange, or other 

disposition, and includes a distribution 

CAUTION

!

from a partnership to a partner to the 

extent that gain or loss is recognized 

on the distribution, as well as a 

transfer treated as a sale or exchange 

under section 707(a)(2)(B). This 

requirement applies to transfers that 

occurred on or after November 27, 

2017.

Similarly, section 897(g) requires 

that if a transferor disposes of an 

interest in a partnership that directly or 

indirectly holds U.S. real property 

interests, the amount received that is 

attributable to the partnership’s U.S. 

real property interests is considered 

received from the sale or exchange of 

U.S. real property interests. As a 

result, that portion of the gain or loss 

must be included in determining the 

transferor’s U.S. trade or business 

income.

Filing Exceptions

• Don’t file Schedule P (Form 

1040-NR) if you haven’t transferred an 

interest in a partnership that is either 

directly or indirectly engaged in the 

conduct of a trade or business within 

the United States or holds any U.S. 

real property interests.

• Don’t complete Schedule P (Form 

1040-NR), Part II, if you transferred an 

interest in a partnership that is either 

directly or indirectly engaged in trade 

or business within the United States 

and, pursuant to an applicable income 

tax treaty, all of the gain or loss from 

the transfer of the partnership interest 

is attributable to assets, other than 

real property, that don’t form part of a 

U.S. permanent establishment or fixed 

place of business, and you file a 

protective tax return under 

Regulations section 1.874-1(b)(6). 

See also the instructions for Form 

8833.

How To Complete the Schedule P

• Use the information from the 

Schedule K-3 (Form 1065) you 

received from the partnership. For 

example, you will use Part XIII of the 

Schedule K-3 (Form 1065) to 

complete lines 4, 6, 7, 13, 14, and 18 

of Schedule P (Form 1040-NR), Part 

II.

If you’re required to complete 

this schedule but didn't 

receive a Schedule K-3 (Form 

1065), you will need to contact the 

partnership to obtain a copy.

• If you received a Form 8308 from 

the partnership, use the information 

from Form 8308, Part IV, lines 2 and 3, 

to complete Schedule P (Form 

1040-NR), Part II, lines 10 and 11, 

respectively. The partnership may not 

have provided a Form 8308 to you if 

no amount is reported on 

Schedule K-3 (Form 1065), Part XIII, 

line 1.

• If you didn't receive a Form 8308 

and an amount is reported on line 4 or 

5 of Schedule K-3 (Form 1065), Part 

XIII, refer to Schedule K-1 (Form 

1065), Part III, box 20, Other 

Information, and:

1. If an amount is reported in 

box 20 with code AC, Section 1(h)(5) 

gain (loss), enter the amount on 

Schedule P (Form 1040-NR), Part II, 

line 10.

2. If an amount is reported in 

box 20 with code AD, Deemed section 

1250 unrecaptured gain, enter the 

amount on Schedule P (Form 

1040-NR), Part II, line 11.

Specific Instructions

Part I—Foreign Partner’s 

Interests in Certain 

Partnerships Transferred 

During Tax Year

Report the transfer for up to four 

partnership interests on the 

Schedule P (Form 1040-NR). If you’re 

required to report your transfer of 

more than four partnership interests 

on Schedule P (Form 1040-NR), 

report the required information for 

those additional transfers on attached 

separate sheets using the same size 

and format as shown on the schedule.

Entities treated as partnerships for 

federal tax purposes include limited 

liability partnerships (LLPs) and 

limited liability companies (LLCs) that 

aren’t classified as corporations for 

federal income tax purposes and may 

be domestic or foreign. Don’t include 

any interest in any entity treated as a 

disregarded entity as described under 

Regulations section 301.7701-2(c)(2).

Part I provides information 

regarding each partnership interest 

that was transferred during the tax 

CAUTION

!

Instructions for Form 1040-NR (2023) 45
year. Use a separate line for each 

partnership interest transferred during 

the year. If multiple interests in the 

same partnership were transferred 

during the year, report each on a 

separate line. For each entry in Part I, 

lines A through D, complete an entry 

in the corresponding column A 

through D of Part II.

If you're only required to 

complete Part I for a 

transaction (see Filing 

Exceptions, earlier), leave the 

corresponding column blank in Part II. 

For example, you would enter 

information for a transaction on Part I, 

line A, but leave Part II, column A, 

blank, even if you’re required to report 

a second transaction in Part I, column 

B.

Columns (a), (b), and (c)

List the name, address, and employer 

identification number (EIN) of each 

directly or indirectly owned 

partnership interest if (1) the transfer 

of the interest resulted in gain or loss 

under section 864(c)(8) or 

Regulations section 1.864(c)(8)-1, or 

(2) the transfer of the interest resulted 

in gain or loss solely under section 

897(g).

Columns (d)(1) and (d)(2)

Enter either the percentage interest in 

the partnership or the number of units 

in the partnership that you transferred 

in column (d)(1) or (d)(2), respectively. 

If you received a distribution but your 

ownership interest in the partnership 

remains unchanged, enter -0- in the 

relevant column (d)(1) or (d)(2).

The information you report in 

column (d)(1) or (d)(2) for a 

specific transaction should 

match the related Schedule K-3 (Form 

1065), Part XIII, item B1 or B2.

Column (e)

Enter the date(s) your partnership 

interest was acquired. If the 

partnership interest you transferred 

was obtained through multiple 

acquisitions, you must report the 

transfer of each acquired interest in a 

separate row with its respective 

acquisition date in column (e). Each 

reported transfer may result in a 

CAUTION

!

TIP

recognized short-term or long-term 

gain or loss, as appropriate.

Column (f)

Enter the date the partnership interest 

was transferred.

Part II—Foreign Partner’s Gain 

or Loss on Transfer of Interests 

in Certain Partnerships

Before You Begin

• Complete lines 1 through 9 if your 

Schedule K-3 (Form 1065), Part XIII, 

includes information on lines 1 

through 6 because the transfer of your 

partnership interest resulted in a 

section 864(c)(8) ordinary or capital 

gain or loss.

• Also, complete lines 10 through 17 

if the transfer of that partnership 

interest resulted in a long-term capital 

gain or loss, and a collectibles gain or 

loss under section 1(h)(5) and/or an 

unrecaptured section 1250 gain under 

section 1(h)(6).

• Complete lines 1 through 3 and 

line 18 if your Schedule K-3 (Form 

1065), Part XIII, includes information 

on line 7, if upon the transfer of your 

partnership interest, the partnership is 

deemed to have sold only U.S. real 

property interests as defined under 

section 897(c)(1). For more 

information, see the line 18 

instructions, later.

Use the column in Part II, 

columns A through D, that 

corresponds to the line in Part 

I, lines A through D, on which the 

transferred partnership interest is 

listed.

Line 1

Enter the amount you realized from 

the transfer of the partnership interest. 

The amount you realized includes the 

amount of cash paid (or to be paid), 

the fair market value of other property 

transferred (or to be transferred), the 

amount of any liabilities assumed by 

the transferee or to which the 

partnership interest is subject, and the 

reduction in your share of partnership 

liabilities. In the case of a distribution, 

the amount you realized is the sum of 

the amount of cash distributed (or to 

be distributed), the fair market value of 

property distributed (or to be 

CAUTION

!

distributed), and the reduction in your 

share of partnership liabilities.

Line 2

Enter your outside basis, as defined 

under section 705, in the partnership 

interest as of the date of the transfer. 

See section 705 for the determination 

of the adjusted basis of a partnership 

interest. If you didn’t transfer your 

entire interest in the partnership, enter 

your adjusted basis in the portion of 

the partnership interest that was 

transferred.

Line 3

Subtract line 2 from line 1.

Line 4

Enter the amount from Schedule K-3 

(Form 1065), Part XIII, line 1.

The amount you report on 

line 4 for a specific transaction 

will also match the related 

Schedule K-1 (Form 1065), Part III, 

box 20, code AB, and Form 8308, Part 

IV, line 1, if you received these forms 

from the partnership.

Line 5

Subtract line 4 from line 3. If line 4 is 

less than zero (that is, a loss), treat 

the number entered on line 4 as 

positive and add that number to the 

amount reported on line 3. Enter the 

result on line 5.

Line 6

Enter the amount from Schedule K-3 

(Form 1065), Part XIII, line 2.

Line 7

Enter the amount from Schedule K-3 

(Form 1065), Part XIII, line 3.

Line 8

Enter the smaller of line 4 or 6. When 

determining which amount is smaller, 

treat both amounts as positive 

numbers. However, enter -0- on line 8 

if either of the following is true.

• Line 4 is zero or less and line 6 is 

greater than zero.

• Line 4 is greater than zero and 

line 6 is zero or less.

TIP

46 Instructions for Form 1040-NR (2023)
Report this portion of the transfer 

on Form 4797, Part II, line 10. Enter 

the information from Part I, columns 

(a) and (c), on Form 4797, line 10, 

column (a). Enter the information from 

Part I, columns (e) and (f), on Form 

4797, line 10, columns (b) and (c), 

respectively. Enter the amount from 

Part II, line 8, on Form 4797, line 10, 

column (g).

Line 9

Enter the smaller of line 5 or 7. When 

determining which amount is smaller, 

treat both amounts as positive 

numbers. However, enter -0- on line 9 

if either of the following is true.

• Line 5 is zero or less and line 7 is 

greater than zero.

• Line 5 is greater than zero and 

line 7 is zero or less.

Report this portion of the transfer 

on Form 8949, Part I, if the transfer is 

a short-term capital gain or loss, and 

Part II, if the transfer is a long-term 

capital gain or loss, and check box (C) 

on Part I or box (F) on Part II, as 

applicable. Enter:

• "From Schedule P (Form 1040-NR)" 

on Form 8949, column (a);

• The information from Part I, 

columns (e) and (f), on Form 8949, 

columns (b) and (c), respectively;

• The amounts from Part II, lines 1 

and 2, on Form 8949, columns (d) and 

(e), respectively;

• The amount from Part II, line 9, on 

Form 8949, column (h);

• On Form 8949, column (g), as an 

adjustment of the difference between 

outside gain or loss (column (d) minus 

column (e)) and recognized capital 

gain or loss (column (h)), if applicable; 

and

• Code "P" on Form 8949, column (f), 

if you entered an amount on Form 

8949, column (g).

If this is an installment sale, use 

Form 6252.

If there’s a long-term capital 

gain or loss on line 5 and 

you’re required to complete 

lines 10 through 17, don’t enter this 

long-term capital gain or loss on Form 

8949. You will redetermine this 

amount on line 17.

CAUTION

!

Line 10

Complete lines 10 through 17 only if 

the capital gain or loss on line 5 is 

long term and an amount was 

reported on your Schedule K-3 (Form 

1065), Part XIII, line 4 or 5, or in 

Schedule K-1 (Form 1065), Part III, 

box 20, for code AC or AD. See the 

second bullet under Before You Begin, 

earlier.

Enter the amount of deemed 

outside collectibles gain under section 

1(h)(5) from Form 8308, Part IV, line 2, 

column (c), or from Schedule K-1 

(Form 1065), Part III, box 20, code AC.

Line 11

Enter the amount of deemed outside 

unrecaptured section 1250 gain under 

section 1(h)(6) from Form 8308, Part 

IV, line 3, column (c), or from 

Schedule K-1 (Form 1065), Part III, 

box 20, code AD.

Line 12

Add lines 10 and 11.

Line 13

Enter the amount of the aggregate 

effectively connected collectibles gain 

that would be recognized on the 

deemed sale of section 1(h)(5) 

collectible assets from Schedule K-3 

(Form 1065), Part XIII, line 4.

Line 14

Enter the amount of the aggregate 

effectively connected unrecaptured 

section 1250 gain that would be 

recognized on the deemed sale of 

section 1(h)(6) gain assets from 

Schedule K-3 (Form 1065), Part XIII, 

line 5.

Line 15

Add lines 13 and 14.

Line 16

If the amount entered on line 9 is from 

line 5, then enter the amount from 

line 12. If the amount entered on line 9 

is from line 7, then enter the amount 

from line 15. If the amount entered on 

line 16 is from line 12, then include in 

income any collectibles gain on 

line 10 and any unrecaptured section 

1250 gain on line 11. If the amount 

entered on line 16 is from line 15, then 

include in income any collectibles gain 

on line 13 and any unrecaptured 

section 1250 gain on line 14. See 

Forms 4797 and 8949, Schedule D 

(Form 1040), and their related 

instructions for reporting any 

collectibles gain or unrecaptured 

section 1250 gain.

Line 17

Subtract line 16 from line 9. Report 

this portion of the transfer on Form 

8949, Part II, and check box (F). 

Enter:

• "From Schedule P (Form 1040-NR)" 

on Form 8949, column (a);

• The information from Part I, 

columns (e) and (f), on Form 8949, 

columns (b) and (c), respectively;

• The amounts from Part II, lines 1 

and 2, on Form 8949, columns (d) and 

(e), respectively;

• The amount from Part II, line 17, on 

Form 8949, column (h);

• On Form 8949, column (g), as an 

adjustment of the difference between 

outside gain or loss (column (d) minus 

column (e)) and recognized capital 

gain or loss (column (h)), if applicable; 

and

• Code "P" on Form 8949, column (f), 

if you entered an amount on Form 

8949, column (g).

If this is an installment sale, use 

Form 6252.

Line 18

Enter the amount from Schedule K-3 

(Form 1065), Part XIII, line 7. 

Complete this line if the partnership is 

deemed to have sold only U.S. real 

property interests as defined under 

section 897(c)(1). Under these 

circumstances, there should be no 

entries on lines 1 through 6 and 8 of 

Schedule K-3 (Form 1065), Part XIII. 

Enter this amount on Form 8949, 

Form 4797, and Schedule D, as 

appropriate. If this is an installment 

sale, use Form 6252.

You will need to contact the 

partnership if there are entries 

on other lines of the 

Schedule K-3 (Form 1065), Part XIII, 

in addition to line 7.

CAUTION

!

Instructions for Form 1040-NR (2023) 47
Tax Topics

All topics are available in Spanish 

(and most topics are available in 

Chinese, Korean, Vietnamese, and 

Russian).

You can read these Tax Topics at 

IRS.gov/TaxTopics.

Tax information for aliens. 

• 851—Resident and Nonresident 

Aliens.

• 856—Foreign Tax Credit.

• 857—Individual Taxpayer 

Identification Number (ITIN)—Form 

W-7.

• 858—Alien Tax Clearance.

Disclosure, Privacy Act, 

and Paperwork Reduction 

Act Notice

The IRS Restructuring and Reform Act 

of 1998, the Privacy Act of 1974, and 

the Paperwork Reduction Act of 1980 

require that when we ask you for 

information we must first tell you our 

legal right to ask for the information, 

why we are asking for it, and how it will 

be used. We must also tell you what 

could happen if we do not receive it 

and whether your response is 

voluntary, required to obtain a benefit, 

or mandatory under the law.

This notice applies to all records 

and other material (in paper or 

electronic format) you file with us, 

including this tax return. It also applies 

to any questions we need to ask you 

so we can complete, correct, or 

process your return; figure your tax; 

and collect tax, interest, or penalties.

Our legal right to ask for information 

is Internal Revenue Code sections 

6001, 6011, and 6012(a), and their 

regulations. They say that you must 

file a return or statement with us for 

any tax you are liable for. Your 

response is mandatory under these 

sections. Code section 6109 requires 

you to provide your identifying number 

on the return. This is so we know who 

you are, and can process your return 

and other papers. You must fill in all 

parts of the tax form that apply to you. 

But you do not have to check the 

boxes for the Presidential Election 

Campaign Fund or for the third-party 

designee. You also do not have to 

provide your daytime phone number 

or email address.

You are not required to provide the 

information requested on a form that 

is subject to the Paperwork Reduction 

Act unless the form displays a valid 

OMB control number. Books or 

records relating to a form or its 

instructions must be retained as long 

as their contents may become 

material in the administration of any 

Internal Revenue law.

We ask for tax return information to 

carry out the tax laws of the United 

States. We need it to figure and 

collect the right amount of tax.

If you do not file a return, do not 

provide the information we ask for, or 

provide fraudulent information, you 

may be charged penalties and be 

subject to criminal prosecution. We 

may also have to disallow the 

exemptions, exclusions, credits, 

deductions, or adjustments shown on 

the tax return. This could make the tax 

higher or delay any refund. Interest 

may also be charged.

Generally, tax returns and return 

information are confidential, as stated 

in Code section 6103. However, Code 

section 6103 allows or requires the 

Internal Revenue Service to disclose 

or give the information shown on your 

tax return to others as described in the 

Code. For example, we may disclose 

your tax information to the Department 

of Justice, to enforce the tax laws, 

both civil and criminal, and to cities, 

states, the District of Columbia, and 

U.S. commonwealths or territories to 

carry out their tax laws. We may 

disclose your tax information to the 

Department of Treasury and 

contractors for tax administration 

purposes; and to other persons as 

necessary to obtain information 

needed to determine the amount of or 

to collect the tax you owe. We may 

disclose your tax information to the 

Comptroller General of the United 

States to permit the Comptroller 

General to review the Internal 

Revenue Service. We may disclose 

your tax information to committees of 

Congress; federal, state, and local 

child support agencies; and to other 

federal agencies for purposes of 

determining entitlement for benefits or 

the eligibility for and the repayment of 

loans. We may also disclose this 

information to other countries under a 

tax treaty, to federal and state 

agencies to enforce federal nontax 

criminal laws, or to federal law 

enforcement and intelligence 

agencies to combat terrorism.

Please keep this notice with your 

records. It may help you if we ask you 

for other information. If you have any 

questions about the rules for filing and 

giving information, call or visit any 

Internal Revenue Service office.

We Welcome Comments on 

Forms

We try to create forms and 

instructions that can be easily 

understood. Often, this is difficult to 

do because our tax laws are very 

complex. For some people with 

income mostly from wages, filling in 

the forms is easy. For others who have 

businesses, pensions, stocks, rental 

income, or other investments, it’s 

more difficult.

We welcome your comments about 

these instructions and your 

suggestions for future editions. You 

can send us comments through 

IRS.gov/FormComments. Or you can 

write to the:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW 

IR-6526

Washington, DC 20224

U.S.A.

Don't send your Form 1040-NR to 

this address. Instead, see Where To 

File, earlier.

Although we can’t respond 

individually to each comment 

received, we do appreciate your 

feedback and will consider your 

comments as we revise our tax forms 

and instructions.

Estimates of Taxpayer Burden

Reported time and cost burdens are 

national averages and don’t 

necessarily reflect a “typical” case. 

The estimated average time burden 

for all taxpayers filing a Form 1040-NR 

is 13 hours, with an average cost of 

$270 (see the amount in the table 

below), per return. This average 

includes all related forms and 

schedules, across all preparation 

methods and taxpayer activities. 

Within these estimates, there is 

significant variation in taxpayer 

activity.

Out-of-pocket costs include any 

expenses incurred by taxpayers to 

prepare and submit their tax returns. 

Examples include tax return 

preparation and submission fees, 

48 Instructions for Form 1040-NR (2023)
postage and photocopying costs, and 

tax preparation software costs. Tax 

preparation fees vary widely 

depending on the tax situation of the 

taxpayer, the type of professional 

preparer, and the geographic area.

If you have comments concerning 

the time and cost estimates, you can 

contact us at either one of the 

addresses shown under We Welcome 

Comments on Forms, earlier.

Taxpayer Bill of Rights

All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, 

which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 

broad categories, making them easier to understand. Explore your rights and our obligations to protect them.

The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They 

are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, 

and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear 

explanations of the outcomes.

The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in 

their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily 

understandable communications from the IRS, and to speak to a supervisor about inadequate service.

The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax 

legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

The right to challenge the IRS's position and be heard. Taxpayers have the right to raise objections and provide 

additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider 

their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with 

their position. 

The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial 

administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response 

regarding the IRS Independent Office of Appeals’ decision. Taxpayers generally have the right to take their cases to 

court. 

The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s 

position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. 

Taxpayers have the right to know when the IRS has finished an audit.

The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will 

comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search 

and seizure protections, and will provide, where applicable, a collection due process hearing.

The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be 

disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be 

taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to 

represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer 

Clinic if they cannot afford representation.

The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and 

circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. 

Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial 

difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Learn more at IRS.gov/TaxpayerRights.

Estimates of Taxpayer Burden

The table shows burden estimates as of November 2023 for taxpayers filing a 2023 Form 1040-NR tax return.

Form Average Time Burden (Hours) Average Cost*

1040-NR 13 $270

* Dollars rounded to the nearest $10.

Instructions for Form 1040-NR (2023) 49
2023 Tax Rate Schedule for Estates and Trusts

Estates or Trusts. Use Schedule W below to figure your tax.

Schedule W

Estates or Trusts—Use this schedule for a nonresident alien estate or trust

If line 15 is: The tax is:

Over— But not over— Of the amount over—

$0 $2,900 ............... 10% $0

$2,900 $10,550 $290.00 + 24% $2,900

$10,550 $14,450 $2,126.00 + 35% $10,550

$14,450 - - - - - - $3,491.00 + 37% $14,450

50 Instructions for Form 1040-NR (2023)
Index

A

Additional Child tax credit 21

Additional tax on IRAs and 

other qualified retirement 

plans 33

Address change. 15

Address, foreign country 15

Address, P.O. box. 15

Alternative minimum tax 33

Amended return 24

Amount paid with request for 

extension to file 36

Amount refunded to you 21

Amount you owe 22

Annuities 18

Assistance (See Tax help)

Attachments to the return 22

Avoid common mistakes 24

B

Business income or (loss):

Stocks, securities, and 

commodities income as a 

dealer in 28

C

Capital gain distributions 19

Capital gain or (loss):

Exceptions 19

Casualty and theft losses 39

Charity, gifts to 37

Contributions you can 

deduct 38

Contributions you can’t 

deduct 38

Limit on the amount you can 

deduct 38

Recordkeeping 39

Charity, other than by cash or 

check 39

Clothing and household 

items 39

Recordkeeping 39

Child and dependent care 

expenses:

Credit for 35

Child tax credit 20

Community income 14

Competent Authority 

determination 

requirement 44

Contributions to reduce debt 

held by the public 24

Contributions, carryover from 

prior year 39

Credit for federal tax on 

fuels 37

Credit for other dependents 20

Credits for taxes paid 13

D

Daycare expenses:

Credit for 35

Death of a taxpayer 24

Decedents 7

Deduction for exemptions for 

estates and trusts only 20

Estates 20

Trusts 20

Dependents 16

Disclosure, Privacy Act, and 

Paperwork Reduction Act 

Notice 48

Dispositions of United States 

real property interests 14

Dividends:

Ordinary 18

Qualified 18

Dividends, not effectively 

connected with a U.S. trade 

or business 41

Dividend equivalent 

payments 41

Exceptions 41

Dual-status taxpayers 12

Restrictions 13

Dual-status year 12

How to figure tax for 13

Income subject to tax 13

What and where to file 12

E

Educator expenses 31

Effectively connected 

income 16

Election to be taxed as a 

resident alien 12

Electronic filing (e-file) 4, 11

Estates 8

Exemption for 20

Estimated tax payments for 

2023 21

Estimated tax payments for 

2024 24

Excess social security and Tier 

1 RRTA tax withheld 36

Expatriates 15

Extension of time to file:

Amount paid with 36

F

Farm income or (loss) 28

Filing status 15

Married 16

Single 15

First-time homebuyer credit 

repayment 33

Foreign income taxed by the 

United States 14

Foreign tax credit 35

Form 1040-C:

Credit for amount paid with 21

Form W-2 missing or 

incorrect 17

Free publications 9

Fringe benefits 17

G

Gains and (losses) 19

From U.S. real property 

interests 14

Green card test 10

H

Health insurance premiums, 

credit for 36

Health savings account 

deduction 31

Household employment 

taxes 33

How to report income on Form 

1040-NR 14

I

Identity theft 24

Income:

Fringe benefits 17

Not effectively connected with a 

U.S. trade or business:

Schedule NEC 40

Other taxable income 28

To be reported 16

Income tax withholding 

(federal) for 2024 24

Individual retirement 

arrangements (IRAs) 31

Contributions to 31

Distributions from 18

Interest income 18, 41

Exceptions 41

Itemized deductions 19

Items to Note 9

Other reporting requirements 9

Self-employment tax 9

Social security or Medicare 

taxes withheld in error 9

Special rules for former U.S. 

citizens and former U.S. 

long-term residents 9

K

Kinds of income 14

L

Lump-sum distributions 19

M

Mailing address 11

Medical insurance premiums, 

credit for 36

Miscellaneous deductions:

Other 40

Moving expenses 31

N

Name and address 15

Estates and trusts 15

Engaged in a trade or 

business in the United 

States 15

Not engaged in a trade or 

business 15

Individuals 15

Name change 15

Net investment income tax 13

Noneffectively connected 

income:

Capital gain 42

Capital gains and losses from 

sales or exchanges of 

property 42

Categories of 41

Gambling winnings-residents of 

Canada 42

Gambling winnings-residents of 

countries other than 

Canada 42

Other income 42

Railroad retirement benefits 

(Tier 1) 42

Real property income and 

natural resources 

royalties 42

Social security benefits 42

Nonresident aliens, defined 10

Green card test 10

Resident aliens, defined 10

Substantial presence test 10

O

One-half of self-employment tax 

deduction 31

Other gains or (losses) 28

Other nonrefundable credits 36

Other payments 37

P

Past due tax returns filing 24

Payments:

Tax withholding 21

Penalties:

Early withdrawal of savings 31

Pensions 18

Premium tax credit 7

Repayment of excess credit 33

Preparer, requirement to sign 

tax return 22

Private delivery services 12

Protect your tax records from 

identity theft 24

Public debt, gift to reduce 

the 24

Publications (See Tax help)

Q

Qualified business income 

deduction (Section 199A 

Deduction) 20

Qualifying surviving spouse 16

R

Real property income 

election 14

Records, how long to keep 24

Refund 21

Refund information 27

Refund mailed 22

Refunds. Simplified procedure 

for claiming certain 

refunds 8

Rental real estate, royalties, 

partnerships, trusts, etc. 28

Reporting 

requirements—Other 9

Residential energy credits:

Clean energy credit 35

Energy efficient home 

improvement credit 35

Retirement distributions (IRAs):

Annuities 18

Pensions 18

Retirement plan deduction, 

self-employed 31

Retirement savings 

contributions credit (saver's 

credit) 35

Rounding off to whole 

dollars 16

51
S

Salaries and wages 16

Sales or exchanges, capital 

assets 19

Schedule 1 (Form 1040) 28

Schedule 2 (Form 1040) 32

Schedule 3 (Form 1040) 35

Schedule A, itemized 

deductions 37

Schedule D Tax Worksheet 20

Schedule NEC 40

Schedule OI, other 

information 43

Schedule P (Form 1040-NR) 45

Scholarship and fellowship 

grants:

Degree candidate 29

Nondegree candidate 29

Self-employed health insurance 

deduction 31

Self-employed SEP, SIMPLE, 

and qualified plans 31

Services performed partly in 

and partly out the U.S. 17

Sharing economy (gig) 

income 14

Signature 22

State and local income taxes, 

deduction for 37

Student loan interest 

deduction 31

Substantial presence test:

Closer connection exception for 

foreign students 10

Closer connection to a foreign 

country 10

Exempt individual 10

T

Tax 20

Tax and credits:

Additional taxes:

Alternative minimum tax 33

Tax help 24

Tax return information 24

Tax-exempt interest 18

Tax, qualified dividends and 

capital gain tax 

worksheet 20

Taxable refunds, credits, or 

offsets of state and local 

income taxes 28

Taxpayer Advocate Service 

(TAS) 3

Taxpayer Bill of Rights 49

Third party designee 22

Tier 1 RRTA tax withheld 36

Tip income 16, 18

Transportation tax 20

Treaty-exempt income 18

Treaty-exempt income, 

report 44

Trusts 8

Trusts, exemption deduction 

for 20

U

U.S. national 15

Unemployment 

compensation 28

Unreported social security and 

Medicare tax:

Tip income Form 4137 33

Wages from an employer who 

did not withhold social 

security and Medicare tax 

Form 8919 33

W

We welcome comments on 

forms 48

What's new 5

When to file:

Estates and trusts 11

Individuals 11

Where to file:

Estates and trusts 11

Individuals 11

Who must file 7

Withholding of tax at the 

source:

Exceptions 40

Write-in adjustments related to 

your effectively connected 

income 32

52