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Form 1040-NRA: 1040-NR (Schedule A)
IRS Form 1040-NR (Schedule A) is used to itemize deductions for taxpayers filing a Form 1040-NR. This form allows filers to claim deductions like state and local taxes, with a limit of $40,000.
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IRS Form 1040-NRA - 1040-NR (Schedule A)
IRS Form 1040-NR (Schedule A) is used to itemize deductions for taxpayers filing a Form 1040-NR. This form allows filers to claim deductions like state and local taxes, with a limit of $40,000.
Risk Radar
Scan points- 1If claiming a net qualified disaster loss, ensure the amount is correctly transferred to Schedule A, line 7 (or referenced from Form 4684).
- 2Failing to enter the total itemized deductions from Line 8 onto Form 1040-NR, line 12.
- 3Entering an amount on Line 1a that exceeds $40,000 (or $20,000 if married filing separately).
- 4Not attaching Form 8283 when making a gift over $500 and claiming it on Line 2.
- 5Omitting the specific deduction type and amount when listing items on Lines 7.
Plain English
This form lets you list out all the specific expenses you are allowed to deduct from your income when filing your tax return for foreign earned income. By completing Schedule A (Form 1040-NR), you tell the IRS how much money you spent on things like state taxes or charitable gifts above and beyond what is automatically deducted. This total amount then gets added onto Form 1040-NR.
Submission Date
- Filing date: 2026-01-06 13:10:37
- 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 you need to itemize deductions attached to your Form 1040-NR.
- Do not use it when you are taking the standard deduction on your Form 1040-NR.
- Check Form 4684 instead when claiming a net qualified disaster loss.
Form selector
Use this form or another form?
Claiming a gift and receiving a benefit for it
See instructions regarding the gift amount
✓ Check line 1b
Total itemized deductions exceed $500,000 (or $250,000 if married filing separately)
Must attach this Schedule A when exceeding the threshold
✓ Check line 7 total
Claiming a casualty/theft loss from a federally declared disaster
Attach this form and enter the amount from its line 18
✓ Check line 6
Deadline or filing window
The form itself does not state a specific filing deadline date. However, since it attaches to Form 1040-NR, the filer must meet that main return's due date. The source does not mention any extension options available for Schedule A (Form 1040-NR).
Checklist
What you need before filling it out
Line 1a (State and local income taxes)
Amount entered on line 1a · Schedule A (Form 1040-NR)
Line 1b Gift to U.S. Charities
The amount of the gift · Schedule A (Form 1040-NR)
Line 2 Gifts by cash or check
Amount of the gift · Schedule A (Form 1040-NR)
Line 6 Casualty/Theft Loss from Disaster
The amount listed on line 18 of Form 4684 · Schedule A (Form 1040-NR)
Line 7 Total Itemized Deductions
Sum of amounts from lines 1b through 6 (plus line 2 if not included in others) · Schedule A (Form 1040-NR)
Before you submit
- 1Ensure the name shown on Form 1040-NR matches the filer's name.
- 2Verify that Line 1a reflects the smaller amount between state/local taxes paid and $40,000 (or $20,000 if married filing separately).
- 3Confirm that if gifts are made by cash or check, line 2 is populated with the gift amount.
- 4Check if Form 8283 must be attached because a cash/check gift on line 2 exceeds $500.
- 5Verify Line 6 correctly pulls the loss amount from line 18 of Form 4684 when claiming disaster losses.
- 6Confirm that Line 7 is the total sum derived from lines 1b through 6 (or all applicable deduction lines).
- 7Ensure the final total on Line 7 is also entered onto Form 1040-NR, line 12.
How to file this form
- 1Calculate and enter State and local income taxes paid on Line 1a.
- 2Enter the appropriate gift amount(s) for cash or check on Line 2, noting if a benefit was received.
- 3Sum up all applicable deduction lines (including gifts by other means on Lines 2/3, casualty losses on Line 5/6, etc.) to determine the Total Itemized Deductions on Line 7.
- 4Attach Form 4684 if claiming disaster loss(es) and enter that amount on Line 6. If applicable, attach Form 8283 for large gifts (Line 2).
- 5Transfer the final sum from Line 7 onto Form 1040-NR, line 12.
- 6Sign the Schedule A (Form 1040-NR) before mailing it with your tax return.
Known limitations
- 1If claiming a net qualified disaster loss from Form 4684, filers must see instructions for line 7 of Schedule A (Form 1040-NR).
- 2The state and local tax deduction on line 1a is limited to the smaller amount between line 1a or $40,000 ($20,000 if married filing separately).
- 3If Form 1040-NR, line 11b (not shown on this excerpt) exceeds $500,000 ($250,000 if married filing separately), filers must see instructions.
- 4For gifts to U.S. Charities, if a benefit was received for the gift, filers should see instructions.
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 12/19/25. Instructions are available at www.irs.gov/Form1040NR for the latest information.
What changed or needs a fresh check
- Edition date — confirm it reads 20/25
- Creation date — confirm it reads 12/19/25
- OMB Number — confirm it is 1545-0074
- Attachment Sequence No. — confirm it reads 7A
- IRS Website Reference — confirm the link is www.irs.gov/Form1040NR
Quick Facts
Downloads
After you file
- 1Keep a copy of Schedule A (Form 1040-NR) for records.
- 2Attach this form to Form 1040-NR when filing with the IRS.
- 3The document is dated for the tax year 2025 and was created on 12/19/25.
- 4Refer to the Instructions for Form 1040-NR (which can be found at www.irs.gov/Form1040NR) for general filing guidance.
Sources
- SRCAttachment Sequence No. 7A is for Schedule A (Form 1040-NR) [Form p.1].
- SRCLine 1a covers State and local income taxes, with a limit of the smaller of line 1a or $40,000 ($20,000 if married filing separately) [Form p.1].
- SRCLine 1b is for Gifts to U.S. Charities; a caution notes that instructions should be consulted if a benefit was received [Form p.1].
- SRCLines 2 and 3 detail gifts by cash or check, noting that Form 8283 must be attached if the gift is over $500 [Form p.1].
- SRCLine 6 specifically covers Casualty and theft loss(es) from a federally declared disaster (other than net qualified losses), requiring attachment of Form 4684 and entry from line 18 of that form [Form p.1].
- SRCTotal Itemized Deductions are found on Line 7, which is the sum of lines 1b through 6 (though line 2/3 gifts feed into this) [Form p.1].
- SRCLine 8 requires adding the amounts from the far right column for lines 1b through 7, and this total must also be entered on Form 1040-NR, line 12 [Form p.1].
Common confusion points
What is the limit for state and local income taxes on Schedule A (Form 1040-NR)?
The amount entered must be the smaller of line 1a or $40,000.
→ Check if you are married filing separately; the limit is $20,000 in that case.
What happens if my State and local tax deduction (Line 1a) is more than $500,000?
If Form 1040-NR, line 11b is more than $500,000, the filer should see the instructions.
→ Confirm this check applies if you are married filing separately; the threshold changes to $250,000.
What must be done for gifts made by cash or check on Schedule A (Form 1040-NR)?
If a gift is $250 or more, it requires entry on line 2.
→ Check if you received any benefit from the gift; if so, see instructions.
If I make a gift that is not by cash or check, what's the requirement?
If the gift is $250 or more and is not by cash or check, it requires entry on line 3.
→ Confirm you must attach Form 8283 if this non-cash/non-check gift is over $500.
How do I calculate my total itemized deductions?
Line 7 represents the Total Itemized Deductions and is calculated by adding lines 1b through 7.
→ Ensure you also enter this final amount on Form 1040-NR, line 12.
What must be attached if there are casualty and theft losses from a federally declared disaster?
The filer must attach Form 4684 and enter the corresponding amount from line 18 of that form onto Schedule A (Form 1040-NR), line 6.
→ Verify this is not already accounted for as a net qualified disaster loss on Form 4684.
Where do I find instructions regarding gifts made to U.S. Charities?
The source directs filers to see the instructions specifically for line 1b (Gifts to U.S. Charities).
→ Check if you received any benefit from the gift, as this triggers a specific instruction reference.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4684 (Use this form to report casualty and theft losses, which are then summarized on Schedule A, line 6).
Questions about IRS Form 1040-NRA
What is IRS Form 1040-NRA used for?
This form lets you list out all the specific expenses you are allowed to deduct from your income when filing your tax return for foreign earned income. By completing Schedule A (Form 1040-NR), you tell the IRS how much money you spent on things like state taxes or charitable gifts above and beyond what is automatically deducted. This total amount then gets added onto Form 1040-NR.
Who must file IRS Form 1040-NRA?
Taxpayers who file Form 1040-NR must use this Schedule A to itemize their deductions. The form itself does not specify a unique filer category, but it applies to those filing the main Form 1040-NR.
What information does IRS Form 1040-NRA require?
The form collects information on your identifying number and the taxes you paid. Specific lines include: Line 1a for State and local income taxes, Line 1b for Gifts to U.S. Charities, Line 2 through 7 detailing various deductions (like Casualty and Theft Losses), and Line 8 for the total itemized deductions.
When is IRS Form 1040-NRA due?
The source does not state a specific filing deadline date or period; however, it is attached to Form 1040-NR. The form itself was created on 12/19/25.
Where do I file IRS Form 1040-NRA?
The instructions direct users to www.irs.gov/Form1040NR for the latest information regarding where to send the completed Schedule A (Form 1040-NR).
How do I complete IRS Form 1040-NRA?
First, fill out your name and identifying number at the top of Schedule A (Form 1040-NR). Next, complete all relevant lines detailing deductions from Line 1a through Line 7. Finally, total these amounts on Line 8, which must then be entered onto Form 1040-NR, line 12.
What happens if IRS Form 1040-NRA is filed incorrectly?
If deductions are calculated incorrectly, the amount entered on Line 8 must be added to Form 1040-NR, line 12. Failure to accurately list these can result in an incorrect final tax liability calculation.
What is the limit for state and local income taxes on Schedule A (Form 1040-NR)?
The amount entered must be the smaller of line 1a or $40,000. Check if you are married filing separately; the limit is $20,000 in that case.
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