Header and items A and B
Name shown on Form 1040-NR and the identifying number, then the countries of citizenship or nationality and the country of residence for tax purposes. Attachment Sequence No. 7C.
1040-NR
Other Information
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 65
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule OI (Form 1040-NR): Other Information
Schedule OI (Form 1040-NR) is the Other Information schedule for Form 1040-NR, the U.S. Nonresident Alien Income Tax Return. The IRS About page says: "If you file Form 1040-NR, use Schedule OI (Form 1040-NR) to provide additional information not directly entered on Form 1040-NR including whether you are claiming a benefit under a tax treaty."
The schedule says "Attach to Form 1040-NR" and "Answer all questions." It runs from item A to item M: citizenship and residence, green card and visa history, dates and days in the United States, prior returns, trusts, compensation of $250,000 or more, income exempt from tax under a treaty, and the section 871(d) real property election. The instructions say to use it only with Form 1040-NR, never with Form 1040 or Form 1040-SR.
This page has the 2025 schedule. The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Schedule OI (Form 1040-NR)
Items C through F: status history
Whether the filer ever applied for a green card, was ever a U.S. citizen or green card holder, the visa type or immigration status on the last day of the year, and any change of status.
Items G and H: presence in the United States
A table of dates entered and departed the United States during 2025, a Canada or Mexico commuter box, and the number of days present in 2023, 2024 and 2025.
Items I through K
Prior U.S. returns with the latest year and form number, whether the return is for a trust and related grantor trust questions, and total compensation of $250,000 or more.
Item L: income exempt from tax
Columns for country, tax treaty article, months claimed in prior tax years and exempt income, with a total for Form 1040-NR, line 1k, plus foreign tax and Competent Authority questions.
Item M: real property election
Two boxes for the election under section 871(d) to treat income from U.S. real property as effectively connected with a U.S. trade or business.
How to fill out Schedule OI (Form 1040-NR)
- 1
Items A and B
List all countries of which you were a citizen or national during the tax year, then the foreign country where you claimed residence for federal tax purposes.
- 2
Items C through F
The instructions say completing and submitting Form I-485 to USCIS, or Form DS-230 or DS-260 to the Department of State, counts as applying for a green card. Item E takes a visa type such as F-1 or H-1B, or VWP and the country for the Visa Waiver Program.
- 3
Items G and H
Enter each date entered and left the United States in 2025. The instructions say to enter 01/01/25 if present on January 1. A regular commuter from Canada or Mexico checks the box and skips to item H. Item H is days actually present, or -0-.
- 4
Items I through K
Give the latest year and form number of any prior U.S. return. A trust checks the second Yes box in item J when a listed statement applies. In item K, the second Yes box is for an alternative method of sourcing compensation, with a statement attached.
- 5
Item L
Enter the treaty country, article number, prior months claimed and current exempt income, then add column (d). The instructions say the total goes on item L, line 1e and Form 1040-NR, line 1k only. Attach any Form 1042-S for treaty-exempt income, and Form 8833 if required.
- 6
Item M
Check box 1 if 2025 is the first year of the section 871(d) election, or box 2 if an earlier election has not been revoked. The instructions point to Pub. 519 for how to make and revoke it.
Why fill Form 1040-NR on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes, deadlines and attachments
Where it goes
The schedule says "Attach to Form 1040-NR." It is filed with that return, by e-file or by mail. The instructions say an e-filed return does not need to be mailed.
Mailing address
For individuals, the instructions list Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA without a payment, and Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 with a payment.
Deadline
The instructions say a 2025 calendar year return is due by April 15, 2026, for an employee with wages subject to U.S. income tax withholding, and by June 15, 2026, otherwise.
Form 8833
The instructions say a treaty position that overrides or modifies the Internal Revenue Code and reduces tax is generally reported on Form 8833, with a penalty of $1,000 for each failure unless due to reasonable cause.
No gross income
The instructions say that with no gross income for 2025, no Form 1040-NR schedule other than Schedule OI is completed, and a list of the kinds and amounts of exclusions is attached.
Related forms
1040-NR
U.S. Nonresident Alien Income Tax Return
171 fields, 2 pages
1040-NR
Itemized Deductions
12 fields, 1 page
1040-NR
Tax on Income Not Effectively Connected With a U.S. Trade or Business
137 fields, 1 page
1040-NR
Foreign Partner’s Interests in Certain Partnerships Transferred During Tax Year
106 fields, 2 pages
8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
41 fields, 5 pages
W-8
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
23 fields, 1 page
Who completes Schedule OI (Form 1040-NR)?
The instructions for Form 1040-NR say the applicable items on Schedule OI are completed and the schedule is included with Form 1040-NR. It goes to the IRS with that return.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 1040-NR
Is Schedule OI filed on its own?
No. The schedule says "Attach to Form 1040-NR." The instructions say to use it only with Form 1040-NR, not with Form 1040 or Form 1040-SR.
Which items have to be answered?
The schedule says "Answer all questions." Item L is completed when claiming exemption from income tax under a U.S. income tax treaty.
Where does the item L total go?
The instructions say to enter the column (d) total on item L, line 1e and on Form 1040-NR, page 1, line 1k, and not on any other line of Form 1040-NR.
What counts as applying for a green card in item C?
The instructions say completing Form I-485 and submitting it to USCIS, or completing Form DS-230 or DS-260 and submitting it to the Department of State.
Does a commuter from Canada or Mexico list every crossing?
The instructions say a resident of Canada or Mexico who commutes to work in the United States on more than 75% of workdays during the working period checks the box and skips to item H.
Is Form 8833 always attached with item L?
No. The schedule says to attach Form 8833 if required. The instructions list exceptions, including treaty benefits for income of students, trainees or teachers, and amounts totaling no more than $10,000.