1040-NR

Itemized Deductions

Agency
IRS
Revision
2025
Fillable fields
12
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 1040-NR online
Page 1 of form 1040-NR

Schedule A (Form 1040-NR): Itemized Deductions

Schedule A (Form 1040-NR) is the itemized deductions 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 A (Form 1040-NR) to figure your itemized deductions." The schedule is one page, eight lines, and the total on line 8 is entered on Form 1040-NR, line 12.

It is not the same as Schedule A (Form 1040). The instructions say to use Schedule A (Form 1040-NR) only with Form 1040-NR, and not with Forms 1040 or 1040-SR. Its sections are Taxes You Paid, Gifts to U.S. Charities, Casualty and Theft Losses, and Other Itemized Deductions. The instructions say that, except for certain charitable contributions and casualty and theft losses, it includes only deductions and losses properly allocated and apportioned to income effectively connected with a U.S. trade or business.

This page has the 2025 schedule. The PDF can be filled out free in the browser on this page and downloaded without an account.

Top of page 1 of Schedule A (Form 1040-NR): Itemized Deductions, as printed by IRS

What's on Schedule A (Form 1040-NR)

Header

Name shown on Form 1040-NR and the identifying number. Attachment Sequence No. 7A.

Taxes You Paid: lines 1a and 1b

Line 1a is state and local income taxes. Line 1b is the smaller of line 1a or $40,000 ($20,000 if married filing separately), with a note to see the instructions if Form 1040-NR, line 11b is more than $500,000 ($250,000 if married filing separately).

Gifts to U.S. Charities: lines 2 through 5

Gifts by cash or check, gifts other than by cash or check, carryover from prior year, and the total on line 5.

Casualty and Theft Losses: line 6

Casualty and theft losses from a federally declared disaster (other than net qualified disaster losses), from Form 4684, line 18.

Other Itemized Deductions: line 7

Other deductions from the list in the instructions, with space to list the type and amount.

Total Itemized Deductions: line 8

The total of the far right column for lines 1b through 7, also entered on Form 1040-NR, line 12.

How to fill out Schedule A (Form 1040-NR)

  1. 1

    Lines 1a and 1b

    The instructions say line 1a is state and local income taxes paid or withheld during 2025 on income connected with a U.S. trade or business. Line 1b is the smaller of line 1a and $40,000 ($20,000 if married filing separately).

  2. 2

    Lines 2 through 4

    Enter gifts by cash or check on line 2, property gifts on line 3, and any carryover on line 4. The instructions say a deduction over $500 on line 3 requires Form 8283, and a gift of $250 or more requires a contemporaneous written acknowledgment.

  3. 3

    Line 6

    The instructions say to complete and attach Form 4684 and enter only the amount from Form 4684, line 18. A net qualified disaster loss from Form 4684, line 15, goes on line 7 instead.

  4. 4

    Line 7

    List the type and amount of each expense on the dotted lines and enter one total. The instructions give examples such as gambling losses effectively connected with a U.S. trade or business, up to gambling winnings reported on Schedule 1 (Form 1040), line 8b.

  5. 5

    Line 8

    The instructions say to enter the total of lines 1b, 5, 6, and 7 on line 8, and also enter it on Form 1040-NR, line 12.

The instructions say not to include items deducted elsewhere, such as on Form 1040-NR or Schedule C, E, or F (Form 1040).

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Where it goes, records and attachments

Where it goes

The schedule says "Attach to Form 1040-NR." It is filed with that return, not on its own.

Due date of the return

The instructions say a 2025 calendar year Form 1040-NR is due by April 15, 2026, for an employee who received wages subject to U.S. income tax withholding, and by June 15, 2026, otherwise.

Form 8283

The schedule says to attach Form 8283 if line 3 is over $500. The instructions add that a vehicle, boat, or airplane deduction over $500 needs a statement from the charity, which may be Form 1098-C.

Written acknowledgments

The instructions say not to attach the contemporaneous written acknowledgment for a gift of $250 or more to the return, but to keep it for records.

Form 4684

A casualty or theft loss on line 6, or a net qualified disaster loss on line 7, comes with Form 4684 attached.

Related forms

Who uses Schedule A (Form 1040-NR)?

  • Nonresident aliens filing Form 1040-NR

    The About page names nonresident aliens engaged in a trade or business in the United States among those who may need to file Form 1040-NR. Schedule A (Form 1040-NR) is where that return's itemized deductions are figured.

  • Representatives of a deceased person

    The About page also lists a representative of a deceased person who would have had to file Form 1040-NR.

  • Estates and trusts

    A representative of an estate or trust that had to file Form 1040-NR is also listed on the About page.

  • Certain students and business apprentices from India

    The instructions describe how students or business apprentices eligible for Article 21(2) of the United States-India Income Tax Treaty report an increased standard deduction on line 7.

  • Not for Form 1040 or 1040-SR filers

    The instructions say to use Schedule A (Form 1040) with Form 1040 or 1040-SR instead.

The schedule is attached to Form 1040-NR. The About page lists who may need to file Form 1040-NR.

Official sources and the blank

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Questions about Form 1040-NR

Can Schedule A (Form 1040-NR) be used with Form 1040?

No. The instructions say to use Schedule A (Form 1040-NR) only with Form 1040-NR, and Schedule A (Form 1040) with Form 1040 or 1040-SR.

Where does the total from line 8 go?

The schedule says to enter the line 8 amount on Form 1040-NR, line 12.

What is the limit on line 1b?

The schedule says to enter the smaller of line 1a or $40,000 ($20,000 if married filing separately), and to see the instructions if Form 1040-NR, line 11b is more than $500,000 ($250,000 if married filing separately).

Which charitable gifts are listed on lines 2 through 4?

The instructions describe gifts to U.S. organizations that are religious, charitable, educational, scientific, or literary in purpose, and to U.S. organizations that work to prevent cruelty to children or animals. They list gifts to foreign organizations among amounts that can't be deducted, with exceptions in Pub. 526.

Does the schedule have a line for medical expenses?

No. The instructions say Schedule A (Form 1040-NR) doesn't have a line for medical expense deductions.

When is Form 8283 attached?

The schedule says Form 8283 is attached if the gifts other than by cash or check on line 3 are over $500.