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IRSIndividual Income Tax (1040 Series)

Official form guide

Form 1040-NAS: 1040-NR (Schedule A) (sp)

Form 1040-NR Schedule A (sp) is the Spanish‑language version of Schedule A attached to the U.S. non‑resident alien income tax return (Form 1040‑NR). Use it to claim itemized deductions when filing a 1040‑NR.

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Form Overview

IRS Form 1040-NAS - 1040-NR (Schedule A) (sp)

Form 1040-NR Schedule A (sp) is the Spanish‑language version of Schedule A attached to the U.S. non‑resident alien income tax return (Form 1040‑NR). Use it to claim itemized deductions when filing a 1040‑NR.

It captures amounts for medical and dental expenses, taxes you paid, mortgage interest, charitable contributions, casualty losses, and other allowable itemized deductions.

Risk Radar

Scan points
  • 1A single mis‑typed dollar amount can void an entire deduction line.
  • 2Incorrect currency conversion rate
  • 3Missing supporting documentation
  • 4Transposing numbers between lines
  • 5Using the standard deduction instead of itemizing

Plain English

If you are a non‑resident alien filing a U.S. tax return and you want to list deductions like charitable gifts, medical expenses, or state taxes instead of taking the standard deduction, you fill out this schedule in Spanish. It attaches to your main 1040‑NR form.

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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Glossary Terms

income taxmortgageinterestmedicalincome

Hover a term to preview the meaning.

What this form is for

  • Use when you are a non‑resident alien and want to itemize deductions.
  • Do not use if you qualify for the standard deduction (most non‑residents are not eligible).
  • Check Form 1040‑NR instructions if you have mixed resident/non‑resident status.

Form selector

Use this form or another form?

You have only standard deduction

Simpler filing

✓ Verify eligibility for standard deduction

Form 1040‑NR (no Schedule A)

You are a resident alien

Different filing status

✓ Confirm resident status before proceeding

Form 1040 Schedule A (English)

You need to claim foreign tax credit

Separate credit form

✓ Ensure credit not duplicated on Schedule A

Form 1116

Deadline or filing window

The schedule must be filed with Form 1040‑NR by the due date of the return. For most taxpayers the deadline is April 15, but if you are outside the United States you automatically receive a 2‑month extension to June 15. Extensions beyond that require Form 4868 (NR).

  • —Foreign expense amount | Multiply by IRS yearly rate | U.S. dollar amount | Verify rate from IRS Publication 54

Checklist

What you need before filling it out

1

Medical expenses

Receipts, bills · Health provider statements

⚠ Forgetting to include only unreimbursed costs✕ Medium
2

State taxes paid

State tax return or payment receipt · State tax agency

⚠ Using total tax liability instead of amount paid✕ High
3

Charitable contributions

Acknowledgment letters · Charity receipts

⚠ Missing donor‑address requirement✕ Medium
4

Mortgage interest

Form 1098 · Lender statement

⚠ Including principal payments✕ Low

Before you submit

  1. 1All amounts converted to U.S. dollars using the correct IRS rate
  2. 2Each line total matches supporting documents
  3. 3Schedule A (sp) is signed and dated
  4. 4Form 1040‑NR is signed and includes Schedule A attachment
  5. 5All required supporting documents are attached or retained for audit
  6. 6Correct IRS mailing address selected for your filing location
  7. 7If e‑filing, PDF includes Schedule A as a separate page
  8. 8Check for duplicate entries between Schedule A and other schedules

How to file this form

  1. 1Complete Form 1040‑NR first, then move to Schedule A (sp).
  2. 2Enter each deduction category on the schedule, double‑checking figures.
  3. 3Attach Schedule A to the back of the 1040‑NR packet.
  4. 4Sign both the main form and the schedule.
  5. 5If mailing, place the packet in an envelope addressed to the IRS location for non‑resident returns.
  6. 6If e‑filing, upload the combined PDF through approved software.
  7. 7Retain a copy of the entire return for your records.

Known limitations

  1. 1Schedule A (sp) is only a translation; calculations follow the English version rules.
  2. 2The form does not accept electronic signatures; a handwritten signature is required on paper.
  3. 3IRS software may not support the Spanish schedule for all tax years.
  4. 4Some deduction limits (e.g., 7.5% of AGI for medical) are not shown on the schedule and must be applied manually.

Field map

Compact field-by-field guide

10 fields

Personal Info

3 items

Full Legal Name

Enter your legal first and last name as shown on your Social Security card.

Requiredtext
Social Security Number

Your SSN must match IRS records exactly.

Requiredssn
Home Address

Current mailing address including street, city, state, and ZIP code.

Requiredtext

Filing Status

1 items

Filing Status

Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.

Requiredselect

Income

1 items

Total Income

Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.

Requiredamount

Adjustments

1 items

Adjusted Gross Income (AGI)

Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.

Requiredamount

Deductions

1 items

Standard or Itemized Deduction

Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.

Requiredamount

Tax

1 items

Taxable Income

AGI minus deductions. This determines your tax bracket and the amount of tax owed.

Requiredamount

Payments

1 items

Total Payments and Credits

Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.

amount

Signatures

1 items

Signature

You must sign and date the return. Unsigned returns are invalid.

Requiredsignature
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Current form status
IRS

Form 1040‑NR Schedule A (sp) is currently the 2024 edition, released October 2023. No major redesign has been announced for 2025.

What changed or needs a fresh check

  • Edition date: 2024 (released Oct 2023)
  • Fee: No separate fee; included with Form 1040‑NR filing
  • Mailing address: See 1040‑NR instructions for your state/country
  • Electronic filing: Supported by IRS‑approved software that offers Spanish Schedule A
  • Paper size: US Letter, double‑sided acceptable

Form Preview

Form 1040-NAS page 1

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Form 1040-NAS page 2

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Quick Facts

Non‑resident aliens who file Form 1040‑NR and prefer to itemize deductions in Spanish.
It captures amounts for medical and dental expenses, taxes you paid, mortgage interest, charitable contributions, casualty losses, and other allowable itemized deductions.
File it together with Form 1040‑NR by the regular filing deadline (typically April 15 or June 15 for those abroad).
Mail the completed 1040‑NR packet, including Schedule A (sp), to the IRS address listed in the 1040‑NR instructions for your filing location, or submit electronically if using approved tax‑software that supports Schedule A.
Errors can reduce or eliminate your deduction, increase tax liability, and trigger IRS notices or penalties.
1. Gather receipts and statements for each deduction category. 2. Translate amounts into U.S. dollars using the IRS yearly exchange rate. 3. Complete each line on Schedule A (sp) with the translated totals. 4. Attach the schedule to the bottom of your signed Form 1040‑NR before mailing or uploading.

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After you file

  1. 1Keep the signed return and all receipts for at least three years.
  2. 2Monitor mail for any IRS notices regarding Schedule A.
  3. 3If you receive a notice, compare the IRS’s figures to your original schedule.
  4. 4Amend the return with Form 1040‑X if a material error is discovered.
  5. 5Update your records with the final accepted deduction amounts.
  6. 6Store electronic copies in a secure, backed‑up location.

Sources

  • SRCIRS Form 1040‑NR Instructionsitemized deductions section
  • SRCIRS Schedule A (sp) PDFline descriptions
  • SRCIRS Publication 54foreign currency conversion rates
  • SRCIRS websitefiling addresses for non‑resident returns
  • SRCIRS e‑file provider listsoftware that supports Spanish Schedule A
  • SRCNot found in provided source: exact deadline extensions beyond June 15

Common confusion points

Standard vs. itemized deduction

Non‑residents often think they can take the standard deduction

→ Verify eligibility in 1040‑NR instructions

Currency conversion

Unclear which exchange rate to use

→ Use the rate published for the tax year in Publication 54

Line numbering

Spanish schedule lines differ from English version

→ Cross‑reference with English Schedule A for guidance

Deduction limits

Some limits are not printed on the schedule

→ Apply limits manually per IRS rules

Attachment requirement

Forgetting to attach Schedule A to 1040‑NR

→ Double‑check the packet before mailing

Workflow map

Related forms and next steps

4 signals

Before

Form 1040‑NR (main return)

Current

1040-NAS

After

Form 1040‑X (Amended Return) if corrections needed

Often used with

Form 1116 (Foreign Tax Credit) if claiming credits separate from deductions

⚠ If something goes wrong

  • IRS Notice CP2000 (proposed changes) – review Schedule A entries

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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