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Form 1040-OIS: 1040-NR (Schedule OI) (sp)
Internal Revenue Service Form 1040-NR (Schedule OI) is an attachment to Form 1040-NR used by individuals filing taxes in the U.S. It collects various details, including a threshold of $250,000 total compensation.
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IRS Form 1040-OIS - 1040-NR (Schedule OI) (sp)
Internal Revenue Service Form 1040-NR (Schedule OI) is an attachment to Form 1040-NR used by individuals filing taxes in the U.S. It collects various details, including a threshold of $250,000 total compensation.
Risk Radar
Scan points- 1Failure to answer all questions is a required action on Form 1040-NR (Schedule OI).
- 2Failing to answer every question listed on the Form 1040-NR (Schedule OI).
- 3Not listing all countries of citizenship or nationality in Part A.
- 4Omitting details regarding visa type or immigration status in Part E/F.
- 5Incorrectly reporting total compensation when it reaches $250,000 or more (Line K).
Plain English
This form provides extra information that must accompany your main Form 1040-NR tax return. It helps the IRS understand your citizenship, residency status in the U.S., and how much income you earned from foreign sources. By completing this, you clarify details about your immigration history and international tax treaty claims.
Submission Date
- Filing date: 2026-01-08 11:11:07
- 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 additional information (Schedule OI) to Form 1040-NR, which is required by individuals filing taxes in the U.S.
- Do not use it when all necessary information can be provided directly on Form 1040-NR itself.
- Check Form 1040-NR instead when you are completing the main tax return form.
Form selector
Use this form or another form?
Filing for a Trust
Required if the trust has a U.S. or foreign owner, made a distribution/loan, or received contribution from a U.S. person.
✓ Check question J on this form.
Claiming Treaty Exempt Income
Necessary to detail income exempt under a tax treaty between the U.S. and a foreign country (Lines L1-L3).
✓ Check line L on this form.
Reporting Foreign Country Citizenship/Residency
Required when answering questions A (country of citizenship/nationality) or B (country of tax residency).
✓ Check questions A and B on this form.
Deadline or filing window
The official source does not state a specific filing deadline date for Internal Revenue Service Form 1040-NR (Schedule OI), but it must be filed with the main Form 1040-NR. No extension period is explicitly mentioned on this attachment.
Checklist
What you need before filling it out
Name/ID
Name that appears on Form 1040-NR · Question A
Country of Citizenship/Nationality
Country or countries you were a citizen/national in the tax year · Question A
U.S. Residency Status
Country where you claimed tax residency during the tax year · Question B
Total Compensation Threshold
$250,000 or more · Question K
Treaty Exempt Income Detail
Name of country, treaty article, months claimed, exempt amount · Line L1(a)-(d)
Before you submit
- 1Complete all questions on the form.
- 2Ensure the name listed matches the name on Form 1040-NR.
- 3Verify that any treaty exemption amount is totaled and entered onto line 1k of the Form 1040-NR.
- 4If you answered 'Yes' to Question K, confirm if an alternative method was used for compensation source (Question K).
- 5If applicable, list all entry/exit dates in the required mm/dd/aa format (Question G).
- 6If filing a trust, verify whether the trust had U.S./foreign owner details and transaction type (Question J).
- 7Confirm that if you claimed treaty benefits, you have noted if you were taxed in another foreign country (Line L2).
How to file this form
- 1Complete fields A through M by answering all questions based on your personal tax situation.
- 2If applicable, detail the specific income exemption amounts and treaty articles on lines L1(a) through L3.
- 3Ensure you calculate the total exempt amount from line 1L(e) and transfer it to line 1k of Form 1040-NR.
- 4Review all sections (A through M), paying close attention to any 'Yes' answers that require further explanation or attachment, then sign before sending.
Known limitations
- 1The Form 1040-NR (Schedule OI) does not apply to all filers; it is an attachment that must be completed.
- 2If a filer responds 'Yes' to questions D(1) or D(2), they must review Chapter 4 of Publication 519 for applicable expatriation rules.
- 3The form requires specific completion details when claiming income tax exemptions under a treaty between the U.S. and a foreign country (Lines L1-L3).
- 4If a filer is a resident of Canada or Mexico who travels frequently to the U.S., they must mark the corresponding box and proceed to Part H.
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 revision 20/25, created on April 14, 2025. The form 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.
- Form number — confirm the title includes '1040-NR (Schedule OI)'.
- Mailing address — Not stated in the official source.
- Signature — Confirm a signature line is present on the form.
- OMB Number — confirm it reads 1545-0074.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 1040-NR (Schedule OI) for records.
- 2If claiming treaty benefits, retain copies of any required Form 8833 attached to this form.
- 3If responding 'Yes' to question G regarding visa/immigration changes, indicate the date and nature of that change on the form.
- 4When filing, ensure all questions on the Form 1040-NR (Schedule OI) are answered.
Sources
- SRCInstructions p.1 — The Form 1040-NR (Schedule OI) is an attachment to the Form 1040-NR.
- SRCInstructions p.1 — Filer must provide their name and identification number on the form.
- SRCInstructions p.1 — Question A asks for the country/countries of citizenship or nationality during the tax year.
- SRCInstructions p.1 — Line K requires indicating if total compensation was $250,000 or more in the tax year.
- SRCInstructions p.1 — Part L details how to complete lines 1 through 3 when claiming an income tax exemption via a treaty (referencing Publication 901).
- SRCInstructions p.1 — The form is dated for the 2025 filing year and was created on 4/14/25.
Common confusion points
What do I write if I have a visa but it's not listed?
If you had a visa on the last day of the tax year, note the specific type. If no visa, state your immigration status in the U.S. on that date (Line E).
How do I fill out Part H when I'm from Canada or Mexico?
Mark the applicable country box and then list four sets of entry/exit dates: two for Canada and two for Mexico.
What is the difference between 'Total Income Exempt' and Line 1k?
Lines L1-L3 detail the treaty benefit; the total amount claimed on line L1(e) must be written onto line 1k of Form 1040-NR.
Do I need to fill out all parts even if my situation is simple?
The instructions state, 'Conteste todas las preguntas' (Answer all questions).
What happens if I answered 'Yes' to question J regarding a trust?
You must specify whether the trust had a U.S. or foreign owner according to the grantor trust rules, and whether it made a distribution/loan or received a contribution from a U.S. person.
When do I need to attach proof of treaty benefits?
If you answer 'Yes' to question L3 (claiming benefits based on competent authority determination), you must attach a copy of the competent authority letter.
Workflow map
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⚠ If something goes wrong
- Visit www.irs.gov/Form1040NRSP for instructions and more current information.
Questions about IRS Form 1040-OIS
What is IRS Form 1040-OIS used for?
This form provides extra information that must accompany your main Form 1040-NR tax return. It helps the IRS understand your citizenship, residency status in the U.S., and how much income you earned from foreign sources. By completing this, you clarify details about your immigration history and international tax treaty claims.
Who must file IRS Form 1040-OIS?
Individuals must file Internal Revenue Service Form 1040-NR (Schedule OI) when attaching it to their Form 1040-NR return. The form is used by filers who need to provide supplemental information beyond the main filing document.
What information does IRS Form 1040-OIS require?
The form collects identifying data like name and identification number, details about citizenship and residency in specific countries (Parts A, B, C), and income figures such as total compensation received (Line K). It also documents visa status changes and foreign tax treaty claims (Lines L1-3).
When is IRS Form 1040-OIS due?
The official source does not specify a filing deadline date or period for the Form 1040-NR (Schedule OI), but it is submitted with the main Form 1040-NR.
Where do I file IRS Form 1040-OIS?
The form must be filed by visiting www.irs.gov/Form1040NRSP to obtain current instructions and information, implying filing through standard IRS channels or e-file.
How do I complete IRS Form 1040-OIS?
The filer must complete all questions on the attachment, starting with identifying information. Then, they must fill out sections detailing citizenship/residency and income status before finalizing any treaty claims in Lines L1-3. The user must sign the document before sending it to the IRS.
What happens if IRS Form 1040-OIS is filed incorrectly?
While the source does not state a specific penalty for incorrect completion of Form 1040-NR (Schedule OI), failing to answer all questions on the form is required by the agency.
What do I write if I have a visa but it's not listed?
If you had a visa on the last day of the tax year, note the specific type. If no visa, state your immigration status in the U.S. on that date (Line E).
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