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Form 1040-NAS: 1040-NR (Schedule A) (sp)
Treasury Department Internal Revenue Service Form 1040-NR (Schedule A) is the detailed deduction attachment for those filing Form 1040-NR. This form requires noting amounts paid in taxes, with a limit of $40,000 if not married filing separately.
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IRS Form 1040-NAS - 1040-NR (Schedule A) (sp)
Treasury Department Internal Revenue Service Form 1040-NR (Schedule A) is the detailed deduction attachment for those filing Form 1040-NR. This form requires noting amounts paid in taxes, with a limit of $40,000 if not married filing separately.
Risk Radar
Scan points- 1Must note the amount lower between Line 1a and $40,000 (or $20,000 if married filing separately).
- 2Failing to note the amount lower between Line 1a and $40,000 (or $20k if MFJ).
- 3Not attaching Form 8283 when a charitable donation exceeds $500 on line 3.
- 4Omitting the total of detailed deductions from lines 1b-7 onto Line 12 of Form 1040-NR.
- 5Not referencing Line 18 of Form 4684 when reporting disaster losses on Line 6.
Plain English
This form helps taxpayers detail all their allowable deductions when they file Form 1040-NR. It collects information on payments made to the IRS and state/local income taxes. The taxpayer must list specific donations and losses here so the tax liability can be calculated correctly.
Submission Date
- Filing date: 2026-01-07 15:10:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing Form 1040-NR and needing to detail specific deductions taken, such as charitable donations or casualty losses.
- Do not use it when you have no itemized deductions beyond the basic amounts listed in the instructions (though you should still complete it).
- Check Form 4684 instead when claiming a qualified disaster net loss.
Form selector
Use this form or another form?
Filing Form 1040-NR
It is the required attachment for detailed deductions on Form 1040-NR.
✓ Check the instructions to ensure all necessary lines are completed.
Claiming a qualified disaster net loss
You must attach it and reference its line 18 amount on this form.
✓ Verify that the amount noted on Line 6 is from Form 4684, Line 18.
Donating $500+ to a U.S. organization
You must complete lines 1b and note the donation total before summing it up.
✓ Confirm you attach Form 8283 if your donation exceeds $500.
Deadline or filing window
The official source does not state a specific filing deadline date for Form 1040-NR. However, it notes that the form's revision was created on 12/18/25, suggesting timeliness is critical.
Checklist
What you need before filling it out
Line 1 (Taxes Paid)
Amount paid by you · Form 1040-NR
Line 1a Limit
The lesser of Line 1 or $40,000 ($20,000 if MFS) · Form 1040-NR
Line 1b (Charitable Donations)
Amount donated to U.S. organizations · Form 1040-NR
Line 3 (Non-cash/check donations)
Amount of non-cash or non-check donation · Form 1040-NR
Total Deductions (Line 7)
Sum of lines 1b through 7 · Form 1040-NR
Before you submit
- 1Verify the revision date reads 20/25.
- 2Ensure the name appearing on Form 1040-NR is recorded correctly in the designated field.
- 3Record the filer's identification number accurately.
- 4Document the total amount of Taxes Paid by You (Line 1) and state the applicable limit ($40,000 or $20,000 if married filing separately).
- 5If donations were made, record the total amount for Line 5 (Sum of Lines 2 through 4).
- 6If losses occurred due to fortuitous events/theft, document these on Line 5.
- 7If a disaster loss is claimed, ensure Form 4684 is attached and the amount from line 18 of that form is noted on Line 6.
- 8Sum all detailed deductions (Lines 1b through 7) and record this total on Line 8, ensuring it matches the amount recorded in Line 12 of Form 1040-NR.
How to file this form
- 1Enter the Name and Identification Number as printed on the Form 1040-NR.
- 2Record the total Taxes Paid by You on Line 1, noting the specific amounts for state/local taxes on Line 1a/b.
- 3Sum up all detailed deductions from lines 2 through 7 to determine the Total of Detailed Deductions on Line 7.
- 4Transfer the final amount from Line 7 onto Line 12 of Form 1040-NR, ensuring you keep a copy for your records.
Known limitations
- 1If claiming a qualified disaster loss on Form 4684, filers must see the instructions for line 7 of this form.
- 2The $20,000 limit applies to the amount noted in Line 1a if the filer is married filing separately.
- 3If the total reported on Line 11b of Form 1040-NR exceeds $500,000, a different rule applies (see instructions).
- 4The form does not specify rules for donations where a benefit was received; filers must see the instructions.
- 5If making a donation that is more than $500, Form 8283 must be attached.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and the form was created on 12/18/25. The source directs users to www.irs.gov/Form1040NRSP for the most recent instructions and information.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Creation date — confirm the form was created on 12/18/25.
- OMB No. — confirm this number is 1545-0074.
- Attachment Sequence — confirm the sequence number is 7A.
- Filing Instructions Link — confirm the instructions are available at www.irs.gov/Form1040NRSP.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 1040-NR (Schedule A) for records.
- 2Note that this form is dated for the 2025 tax year and was created on 12/18/25.
- 3The OMB Control Number associated with this attachment is 1545-0074.
- 4If filing, ensure the name appearing on Form 1040-NR matches the name listed on this form.
- 5Confirm that the total deductions from lines 1b through 7 are also noted in Line 12 of Form 1040-NR.
Sources
- SRCForm p.1 — The official title is 'ANEXO A (Formulario 1040-NR)'.
- SRCInstructions p.1 — Filers must visit www.irs.gov/Form1040NRSP for instructions and current information.
- SRCForm p.1 — Line 1a specifies the amount noted is the lesser of line 1a or $40,000 (or $20,000 if married filing separately).
- SRCForm p.1 — Line 1b covers Charitable Donations to U.S. Organizations.
- SRCForm p.1 — For donations over $500 (non-cash/check), the Form 8283 must be attached.
- SRCForm p.1 — Line 6 requires attaching Form 4684 and noting its Line 18 amount for federally declared disaster losses.
- SRCForm p.1 — Line 7 is the Total of Detailed Deductions, which should be noted on Line 12 of Form 1040-NR.
- SRCForm p.1 — The form's official sequence number is 7A.
Common confusion points
What is the limit for reporting taxes paid (Line 1a)?
The amount noted must be the lesser of what is on line 1a or $40,000.
→ Check if you are married filing separately; use $20,000 in that case.
When do I need to attach Form 8283?
If a donation exceeds $500 (for donations not paid by check/cash).
→ Ensure the attachment is included with your filing.
How do I handle disaster losses?
Losses due to casualty and theft must be reported, and if it's a federally declared loss, attach Form 4684 and note its Line 18 amount.
→ Referencing the specific line number on this form (Line 6) is key.
What should I do with my total deductions?
Sum lines 1b through 7 to get the Total of Detailed Deductions (Line 7), which must also be entered on Line 12 of Form 1040-NR.
→ Do not forget to transfer this total amount to the main form.
What is the difference between a cash donation and another type?
Cash/check donations are reported in Line 2; non-cash/non-check donations are reported in Lines 3 & 4 (though Line 4 seems related to transfers).
→ Review the instructions for specific guidance on each category.
What if I don't have a loss due to disaster?
Still report losses from casualty and theft, but ensure you follow the rules regarding Form 4684 for federally declared disasters.
→ If there is no federal declaration, Line 6 still requires reporting the applicable amounts.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4684 (Required if claiming a qualified disaster loss).
Questions about IRS Form 1040-NAS
What is IRS Form 1040-NAS used for?
This form helps taxpayers detail all their allowable deductions when they file Form 1040-NR. It collects information on payments made to the IRS and state/local income taxes. The taxpayer must list specific donations and losses here so the tax liability can be calculated correctly.
Who must file IRS Form 1040-NAS?
Individuals filing Form 1040-NR must complete this attachment, which is labeled as Schedule A (Form 1040-NR).
What information does IRS Form 1040-NAS require?
The form collects data under several sections, including 'Impuestos Pagados por Usted' (Taxes Paid by You), detailed donation amounts on lines 1b through 7, and the total of these deductions on line 8.
Where do I file IRS Form 1040-NAS?
The instructions direct users to visit www.irs.gov/Form1040NRSP for further information on where to send the form. Not stated in the official source regarding a specific mailing address or service center.
How do I complete IRS Form 1040-NAS?
First, the filer enters their name and identification number. Next, they total up all detailed deductions from lines 1b through 7 on line 8, which must then be noted on line 12 of Form 1040-NR. The form requires recording amounts paid in taxes (lines 1a/1b) before finalizing the totals.
What happens if IRS Form 1040-NAS is filed incorrectly?
If claiming a qualified disaster net loss on Form 4684, the instructions direct users to see how this impacts line 7 of Form 1040-NR, indicating incorrect reporting will affect that calculation.
What is the limit for reporting taxes paid (Line 1a)?
The amount noted must be the lesser of what is on line 1a or $40,000. Check if you are married filing separately; use $20,000 in that case.
When do I need to attach Form 8283?
If a donation exceeds $500 (for donations not paid by check/cash). Ensure the attachment is included with your filing.
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