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Form 1040-NRO: 1040-NR (Schedule OI)
IRS Form 1040-NR (Schedule OI) is attached to Form 1040-NR and provides other necessary information for individuals claiming nonresident alien status. This form requires filers to answer all questions, including details on citizenship and residency.
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IRS Form 1040-NRO - 1040-NR (Schedule OI)
IRS Form 1040-NR (Schedule OI) is attached to Form 1040-NR and provides other necessary information for individuals claiming nonresident alien status. This form requires filers to answer all questions, including details on citizenship and residency.
Risk Radar
Scan points- 1Failing to answer all questions on Schedule OI (Form 1040-NR) means the filing is incomplete.
- 2Failing to answer all questions on Schedule OI (Form 1040-NR) entirely.
- 3Not specifying the country or countries of citizenship in Item A.
- 4Incorrectly stating the country claimed for tax residence in Item B.
- 5Omitting details about a visa type or U.S. immigration status in Item E.
Plain English
This form helps the IRS understand your personal tax situation when you are not a U.S. citizen or resident. It gathers critical background data about where you lived, what country you belong to, and if you qualify for any special tax treaty benefits. You use this information to ensure your Form 1040-NR is filed correctly.
Submission Date
- Filing date: 2026-01-06 13:10:38
- 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 attaching other necessary information to Form 1040-NR (Schedule OI).
- Do not use it when all required information is already provided directly on Form 1040-NR itself.
- Check Pub. 519, chapter 4 instead when determining expatriation rules that apply.
Form selector
Use this form or another form?
Filing a return for a trust
You must answer questions J and K regarding the trust's status and compensation.
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Claiming treaty benefits from income
This form is required to attach if claiming exemption under a U.S. tax treaty with a foreign country (Item L).
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Filing for real property connected income
You must check box M1 or M2 to indicate your election regarding U.S. real property.
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Not stated in the official source
Deadline or filing window
The source does not state a specific deadline date, but this form must be attached to Form 1040-NR. The instructions direct filers to www.irs.gov/Form1040NR for current deadlines and any associated extensions.
Checklist
What you need before filling it out
Item A: Citizenship
Country or countries of citizenship during tax year · Item A column on Form 1040-NR (Schedule OI)
Item K: Compensation threshold
Total compensation of $250,000 or more during the tax year · Item K row on Form 1040-NR (Schedule OI)
Item L.1(d): Exempt Income Amount
The specific dollar amount of income exempt under a treaty in the current tax year · Column 1(d) on Form 1040-NR (Schedule OI)
Item J: Filing for Trust
Yes/No answer regarding filing status · Item J row on Form 1040-NR (Schedule OI)
Item G: Dates of entry/exit
All dates entered and left the United States during 2025 · Item G row on Form 1040-NR (Schedule OI)
Before you submit
- 1Answer all questions listed on Schedule OI (Form 1040-NR).
- 2Verify that the name shown matches exactly what is written on Form 1040-NR.
- 3If claiming treaty benefits, ensure Item L.1(e) Total amount is entered onto Line 1k of Form 1040-NR.
- 4Check box M if you are electing to treat U.S. real property income as effectively connected with a U.S. trade or business.
- 5If answering 'Yes' to Item J, confirm the corresponding follow-up question regarding owners/distributions is also answered correctly.
- 6List all dates of entry and exit in Item G, paying special attention to formatting for Canada/Mexico entries (mm/dd/yy).
- 7Ensure you have provided your identifying number on Form 1040-NR (Schedule OI).
How to file this form
- 1Complete all required fields on Schedule OI (Form 1040-NR), starting with citizenship and residency details in Items A, B, and C.
- 2Fill out Item G by listing every date you entered or left the United States during 2025, noting specific country/date pairs if applicable.
- 3If claiming treaty benefits (Item L), complete columns 1(a) through 1(e) and ensure this total is recorded on Form 1040-NR, Line 1k.
- 4Check the appropriate box in Item M to declare your election regarding U.S. real property income.
- 5Sign the attached Form 1040-NR (Schedule OI) before sending it to finalize the filing package.
- 6Keep a copy of the fully completed and signed Schedule OI (Form 1040-NR) for your records.
Known limitations
- 1If a filer answers 'Yes' to item D(1) or D(2), they must see Pub. 519, chapter 4, for applicable expatriation rules.
- 2Item L requires completing fields (a) through (e) if the filer is claiming exemption from income tax under a U.S. income tax treaty with a foreign country.
- 3If item J is 'Yes' (filing for a trust), the filer must answer whether the trust had a U.S. or foreign owner, made a distribution/loan to a U.S. person, or received a contribution from a U.S. person.
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 dated 20/25, and filers should go to www.irs.gov/Form1040NR for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm revision reads 20/25.
- Form Number — confirm the title is 1040-NR (Schedule OI).
- Attachment Sequence No. — confirm it reads 7C.
- Created Date — confirm the source shows 4/17/25.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 1040-NR (Schedule OI).
- 2The form must be attached to Form 1040-NR.
- 3If item L(3) is 'Yes' and treaty benefits are claimed, attach a copy of the Competent Authority determination letter to the return.
- 4If item K is 'Yes' (total compensation of $250,000 or more), confirm whether an alternative method was used to determine that source of compensation.
Sources
- SRCForm p.1 — The official title of this document is 1040-NR (Schedule OI).
- SRCInstructions p.1 — Filers must answer all questions on Schedule OI.
- SRCForm p.1 — Item A requires stating the country/countries where the filer was a citizen or national during the tax year.
- SRCForm p.1 — Item G specifies that if a filer is a resident of Canada or Mexico AND commutes to work in the U.S., they should check the box for Canada or Mexico and skip to item H.
- SRCForm p.1 — Item K requires entering 'Yes' or 'No' if total compensation was $250,000 or more during the tax year.
- SRCForm p.1 — Item L(1)(e) is the Total amount of exempt income from a treaty claim, which must be entered on Form 1040-NR, line 1k.
Common confusion points
What do I put in Item E if I don't have a visa on the last day of the tax year?
Enter your U.S. immigration status on the last day of the tax year.
When filling out Item H, what country/date pairs should I list?
List all dates you entered and left the United States during 2025 (and potentially other years if applicable).
If I am a resident of Canada or Mexico AND commute to work in the U.S., do I skip item G?
Check the box for Canada or Mexico, and then proceed directly to item H.
What is the difference between Item L(2) 'Yes' and Item L(3) 'Yes'?
Item L(2) confirms if you were taxed abroad on the income shown in L(1)(d); Item L(3) confirms if you are using a Competent Authority determination.
If I answer 'Yes' to Item J (filing for a trust), do I need to fill out all three sub-questions?
Yes, you must indicate whether the trust had a U.S./foreign owner, made a distribution/loan, or received a contribution from a U.S. person.
Where does the total exempt income amount from Item L(1)(e) go?
Enter this total amount on Form 1040-NR, line 1k.
Workflow map
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⚠ If something goes wrong
- Refer to www.irs.gov/Form1040NR for instructions and latest information.
Questions about IRS Form 1040-NRO
What is IRS Form 1040-NRO used for?
This form helps the IRS understand your personal tax situation when you are not a U.S. citizen or resident. It gathers critical background data about where you lived, what country you belong to, and if you qualify for any special tax treaty benefits. You use this information to ensure your Form 1040-NR is filed correctly.
Who must file IRS Form 1040-NRO?
Individuals who are claiming nonresident alien status on Form 1040-NR must file Schedule OI (Form 1040-NR).
What information does IRS Form 1040-NRO require?
The form collects details such as your country of citizenship (Item A), where you claimed tax residence (Item B), and whether you received total compensation of $250,000 or more during the tax year (Item K). It also documents any income exempt under a U.S. income tax treaty in Item L.
When is IRS Form 1040-NRO due?
The source does not state a specific filing deadline date, but it is attached to Form 1040-NR for the relevant tax year.
Where do I file IRS Form 1040-NRO?
The form must be submitted with Form 1040-NR. Instructions are available at www.irs.gov/Form1040NR for further routing details.
How do I complete IRS Form 1040-NRO?
The filer must answer all questions listed on Schedule OI (Form 1040-NR). Specific completion steps include detailing your visa status in Item E and listing all dates of entry/exit from the United States in Item G. The form requires the appropriate check boxes to be marked for elections, such as those related to real property income under section 871(d) in Item M.
What happens if IRS Form 1040-NRO is filed incorrectly?
If questions on Schedule OI (Form 1040-NR) are not answered, the filing may be incomplete, requiring the IRS to request additional information or potentially leading to an incorrect tax determination.
What do I put in Item E if I don't have a visa on the last day of the tax year?
Enter your U.S. immigration status on the last day of the tax year.
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