1040-NR

Other Information (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
65
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 1040-NR online
Page 1 of form 1040-NR

2025 Schedule OI (Form 1040-NR) (sp): Other Information, Spanish Version

Schedule OI (Form 1040-NR) (sp) is the IRS Spanish version of the 2025 Schedule OI (Form 1040-NR), Other Information. Its Spanish title is "Anexo OI (Formulario 1040-NR), Otra Información," and every question is written in Spanish. The English edition is Schedule OI (Form 1040-NR).

The schedule says to attach it to Form 1040-NR and to answer all questions. It points to www.irs.gov/Form1040NRSP for instructions and the latest information. Items A to M ask about citizenship and tax residence, green card and visa history, dates of entry to and departure from the United States, days present in 2023, 2024 and 2025, prior U.S. returns, trusts, compensation of $250,000 or more, income exempt under a tax treaty, and the section 871(d) election for U.S. real property income.

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Top of page 1 of 2025 Schedule OI (Form 1040-NR) (sp): Other Information, Spanish Version, as printed by IRS

What's on Schedule OI (Form 1040-NR) (sp)

Items A to D: citizenship and residence

Countries of citizenship or nationality, the country of tax residence, any green card application, and whether you were ever a U.S. citizen or green card holder. Yes answers to D point to chapter 4 of Publication 519.

Items E and F: visa and status

The visa type or immigration status on the last day of the tax year, and the date and nature of any change.

Items G and H: travel and days present

A table of entry and departure dates for 2025 in mm/dd/yy format, and the number of days present in the United States in 2023, 2024 and 2025.

Items I to K: returns, trusts and pay

Prior U.S. income tax returns with the last year and form number, trust questions, and total compensation of $250,000 or more with any alternative sourcing method.

Item L: treaty exempt income

A table with (a) country, (b) treaty article, (c) months claimed in prior tax years and (d) exempt income this year, a total (e), and questions on foreign tax and competent authority.

Item M: section 871(d) election

Boxes for a first year election, or an unrevoked earlier election, to treat U.S. real property income as effectively connected with a U.S. trade or business.

How to fill out Schedule OI (Form 1040-NR) (sp)

  1. 1

    Header

    Enter the name as shown on Form 1040-NR and your identifying number.

  2. 2

    Items A to F

    Name the countries, answer each yes or no question, and enter the visa type or status. If item F is yes, give the date and nature of the change.

  3. 3

    Item G

    List every 2025 date of entry to and departure from the United States in mm/dd/yy. Commuters from Canada or Mexico check that box and go to item H.

  4. 4

    Item H

    Enter the days present in the United States in 2023, 2024 and 2025. The form says to count vacation days, nonworkdays and partial days.

  5. 5

    Items I to K

    Answer the prior return, trust and compensation questions. If item I is yes, give the last year and form number filed.

  6. 6

    Items L and M

    For treaty income, fill columns (a) to (d) and enter the total (e) on line 1k of Form 1040-NR only. Attach Form 8833 if required and any competent authority letter. Check an item M box if it applies.

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Where it goes and what to attach

Attach it to Form 1040-NR

The schedule says to attach it to Form 1040-NR. It goes to the IRS with that return and is not filed on its own.

Instructions

The schedule points to www.irs.gov/Form1040NRSP for instructions and the latest information. Its notice refers to the Instructions for Form 1040-NR.

Treaty attachments

Item L says to attach Form 8833 if required, and a copy of the competent authority determination letter when benefits are claimed under one.

Treaty total

The form says to enter the item L total on line 1k of Form 1040-NR and not anywhere else on line 1.

Language

The questions are in Spanish. The English edition with the same items is Schedule OI (Form 1040-NR).

Who fills out Schedule OI (Form 1040-NR) (sp)?

  • Form 1040-NR filers

    The schedule says "Adjunte al Formulario 1040-NR" (attach to Form 1040-NR) and "Conteste todas las preguntas" (answer all questions).

  • Visa holders

    Item E asks for the visa type held on the last day of the tax year, or the immigration status if there was no visa. Item F asks about any change of visa or status.

  • Commuters from Canada or Mexico

    The note to item G says a resident of Canada or Mexico who commutes to work in the United States checks the box for Canada or Mexico and skips to item H.

  • Treaty benefit claimants

    Item L is for anyone claiming exemption from income tax under a tax treaty between the United States and a foreign country. It points to Publication 901.

  • Trust returns

    Item J asks whether the return is filed for a trust and, if so, whether the trust had a U.S. or foreign owner under the grantor trust rules, made a distribution or loan, or received a contribution from a U.S. person.

The person filing Form 1040-NR completes it and attaches it to that return, which goes to the IRS. The header asks for the name shown on Form 1040-NR and an identifying number.

Official sources and the blank

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Questions about Form 1040-NR

What language is Schedule OI (Form 1040-NR) (sp) in?

Spanish. It is the IRS Spanish version of the 2025 Schedule OI (Form 1040-NR), Other Information. The English edition is Schedule OI (Form 1040-NR).

Which return does it go with?

The schedule says to attach it to Form 1040-NR and to answer all questions.

Which days count for item H?

The form says to include vacation days, nonworkdays and partial days present in the United States.

Where does the treaty exempt income total go?

The form says on line 1k of Form 1040-NR, and not anywhere else on line 1.

When is Form 8833 attached?

Item L says to attach Form 8833 if required and points to the instructions.

Where are the instructions?

The schedule points to www.irs.gov/Form1040NRSP.