Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.

IRSIndividual Income Tax (1040 Series)

Official form guide

Form 1040-NRO: 1040-NR (Schedule OI)

Form 1040-NR Schedule OI (Other Information) is an attachment to the nonresident alien income tax return (Form 1040-NR). It collects supplemental details required by the IRS for nonresident filing.

Fillable formOpen in Editor->Download blank PDF

Need help with Form 1040-NRO?

Open it in the AI Editor for field guidance, checks, and PDF export.

Fillable formOpen in Editor->

Form Overview

IRS Form 1040-NRO - 1040-NR (Schedule OI)

Form 1040-NR Schedule OI (Other Information) is an attachment to the nonresident alien income tax return (Form 1040-NR). It collects supplemental details required by the IRS for nonresident filing.

It captures residency questions, treaty benefit claims, foreign address, and other disclosures such as prior year filing status and U.S. tax‑payer identification numbers.

Risk Radar

Scan points
  • 1A single wrong answer on Schedule OI can invalidate treaty exemptions and cause a penalty.
  • 2Incorrect treaty article entered
  • 3Missing or mismatched foreign address
  • 4Wrong residency status selection
  • 5Failure to provide required ITIN/EIN

Plain English

When a non‑U.S. person files a 1040‑NR, the IRS also asks for extra data on Schedule OI. This schedule lists residency status, treaty claims, and other items the agency needs to process the return 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.

AI co-pilot

Fill it faster. Catch mistakes before you file.

Explains confusing fields in plain English
Flags missing signatures, dates, IDs, and attachments
Keeps the PDF ready for editor, send, and proof flows
Open AI workspace->

Glossary Terms

identificationincome taxforeignpersonincome

Hover a term to preview the meaning.

What this form is for

  • Use when filing Form 1040‑NR as a nonresident alien.
  • Do not use for resident alien returns (Form 1040).
  • Check Form 8843 if you are a student or trainee exempt from the substantial presence test.

Form selector

Use this form or another form?

Student on F‑1 visa

Provides exemption from residency test

✓ Verify you are not filing 1040‑NR without 8843

Form 8843

Dual‑status alien filing part‑year as resident

Separate returns required

✓ Confirm which parts belong on each form

Form 1040 and Form 1040‑NR

Claiming foreign tax credit

Calculates credit against U.S. tax

✓ Ensure Schedule OI treaty claim matches Form 1116

Form 1116

Deadline or filing window

For most nonresident aliens, the filing deadline is June 15 of the year after the tax year, with an automatic six‑month extension if you are outside the U.S. on the regular April 15 deadline. If you received wages subject to U.S. withholding, the deadline may be April 15. Extensions must be filed using Form 4868 (NR).

  • —Number of days present in U.S. | Count days per IRS Substantial Presence Test | Days count | Verify no counting of exempt days

Checklist

What you need before filling it out

1

Residency question

Passport visa pages · Visa stamp and entry dates

⚠ Often left blank or mismatched✕ High
2

Treaty claim

Treaty article text · Country’s tax treaty PDF

⚠ Wrong article number entered✕ Medium
3

Foreign address

Utility bill or lease · Current overseas mailing address

⚠ Misspelled street or zip✕ Low
4

ITIN/EIN

IRS notice or passport · Assigned number

⚠ Transposed digits✕ Medium
5

Prior year filing status

Copy of last year’s 1040‑NR · Check box consistency

⚠ Inconsistent status leads to audit flag✕ Medium

Before you submit

  1. 1Use the latest Schedule OI version.
  2. 2Confirm all residency and treaty answers match supporting documents.
  3. 3Check that the foreign address is complete and matches IRS records.
  4. 4Verify ITIN/EIN is entered correctly.
  5. 5Ensure the main 1040‑NR is signed and dated.
  6. 6Attach Schedule OI directly after the last page of Form 1040‑NR.
  7. 7Re‑calculate any treaty exemption amounts for accuracy.
  8. 8If mailing, use a tracked service and include the correct IRS address.
  9. 9If e‑filing, confirm the software includes Schedule OI in the package.
  10. 10Keep a copy of the completed schedule for your records.
  11. 11Review the entire return for duplicate entries.

How to file this form

  1. 1Download Schedule OI and Form 1040‑NR from IRS.gov.
  2. 2Gather passport, visa, treaty, and ITIN documents.
  3. 3Complete Schedule OI line‑by‑line, double‑checking each answer.
  4. 4Enter the same information on the corresponding sections of Form 1040‑NR.
  5. 5Sign the 1040‑NR; no separate signature needed on Schedule OI.
  6. 6Mail the package to the address specified for nonresident returns, or submit via approved e‑file software.
  7. 7Retain proof of mailing or electronic submission receipt.

Known limitations

  1. 1IRS does not provide an online validator for Schedule OI entries.
  2. 2Treaty benefit eligibility must be confirmed with the treaty text; the form does not verify correctness.
  3. 3Electronic filing options depend on third‑party software; not all providers support Schedule OI.
  4. 4The form does not calculate tax; it only collects supplemental data.

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
This compact map shows typical fields for this form type. The AI Editor gives precise field guidance after you open the PDF.

Almost done reviewing the fields?

Fillable formOpen in Editor->
Current form status
IRS

Check the IRS website for the most recent revision date of Schedule OI. The form is updated periodically; using an older version may lead to rejection.

What changed or needs a fresh check

  • Edition date – verify the PDF shows the current tax year (e.g., 2024).
  • Fee – no filing fee for Schedule OI itself; fees apply only to the overall 1040‑NR if applicable.
  • Mailing address – use the address in the 1040‑NR instructions for your state or foreign destination.
  • Signature line – must be signed on the main 1040‑NR, not on Schedule OI.
  • Electronic filing – only via approved tax software that includes Schedule OI.

Form Preview

Form 1040-NRO page 1

Page 1

Form 1040-NRO page 2

Page 2

Open in AI Editor →

Quick Facts

Nonresident aliens, dual‑status aliens, and certain foreign entities who must file Form 1040‑NR.
It captures residency questions, treaty benefit claims, foreign address, and other disclosures such as prior year filing status and U.S. tax‑payer identification numbers.
Attach Schedule OI to the 1040‑NR when the return is due, generally by June 15 for calendar‑year nonresidents, or by the regular April 15 deadline if wages are subject to withholding.
Mail the completed 1040‑NR with Schedule OI to the IRS address listed in the 1040‑NR instructions for your filing location (usually a regional processing center). Electronic filing is not available for Schedule OI alone; it must be included in an e‑filed 1040‑NR package.
Errors on Schedule OI can trigger processing delays, denial of treaty benefits, or penalties for false statements.
1. Download the latest Schedule OI PDF from the IRS website. 2. Fill out each question accurately, referencing your passport, visa, and treaty documents. 3. Attach the completed schedule to the bottom of Form 1040‑NR. 4. Review the entire return for consistency before signing and mailing or submitting electronically.

Downloads

Blank Form 1040-NRO↗

Fill Form 1040-NRO

AI-powered guidance for every field

Fillable formOpen in Editor->

Free to start / No account required

After you file

  1. 1Save a scanned copy of the filed return and Schedule OI.
  2. 2Track the mailing receipt or e‑file confirmation number.
  3. 3Monitor IRS correspondence for any requests to clarify treaty claims.
  4. 4If a notice arrives, compare the cited field with your original entry.
  5. 5Maintain supporting documents (passport, treaty, ITIN notice) for at least three years.
  6. 6Update your records if your visa status changes before the next filing year.
  7. 7Consider a professional review if you receive a penalty notice.

Sources

  • SRCIRS Form 1040‑NR Instructionsprovides Schedule OI purpose and filing deadline.
  • SRCIRS Schedule OI PDFshows line items and required disclosures.
  • SRCIRS Publication 519defines residency and treaty concepts referenced on Schedule OI.
  • SRCIRS websitelists mailing addresses for nonresident returns.
  • SRCIRS Form 4868 (NR)extension rules for nonresident aliens.
  • SRCIRS Tax Treaty Documentssource for treaty article numbers.

Common confusion points

Residency status vs. dual‑status – verify which part of the year you were a nonresident.

Treaty article number – many treaties have similar article titles; cross‑check the official treaty.

Foreign address format – IRS expects a U.S.‑style address layout; include country name on the last line.

ITIN vs. SSN – nonresidents cannot have SSNs unless authorized; ensure you use the correct number.

Extension filing – Form 4868 (NR) is separate; filing an extension does not automatically extend Schedule OI.

Workflow map

Related forms and next steps

4 signals

Before

Form 8843 – used to claim exemption from the substantial presence test.

Current

1040-NRO

After

Form 1040‑NR – the primary return that Schedule OI attaches to.

Often used with

Form 1116 – foreign tax credit, often filed together with treaty claims on Schedule OI.

⚠ If something goes wrong

  • Form 1040‑X – amended return to correct Schedule OI errors.

Ready to get started?

Upload the form or open it in the AI Editor for intelligent guidance

Fillable formOpen in Editor->

Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

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.
Verify current license terms with the source agency before reuse outside this platform.

Never sign without understanding every clause.

BrieflyGo reviews your contracts in plain English — instantly.

Try for free →