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IRSIndividual Income Tax (1040 Series)

Official form guide

Form 1040-OIS: 1040-NR (Schedule OI) (sp)

Form 1040‑OI (Schedule OI) is the supplemental information schedule attached to the 1040‑NR for non‑resident aliens. It reports items such as treaty benefits, exemption claims, and other income details required by the IRS.

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Form Overview

IRS Form 1040-OIS - 1040-NR (Schedule OI) (sp)

Form 1040‑OI (Schedule OI) is the supplemental information schedule attached to the 1040‑NR for non‑resident aliens. It reports items such as treaty benefits, exemption claims, and other income details required by the IRS.

It captures treaty‑based exemption amounts, income source codes, exemption for dependents, and other supplemental data required for the 1040‑NR calculations.

Risk Radar

Scan points
  • 1A single wrong treaty exemption can trigger a notice and possible penalty.
  • 2Incorrect treaty exemption amount
  • 3Mismatched income source codes
  • 4Omitting required Schedule OI altogether
  • 5Using the wrong edition of the schedule

Plain English

When a non‑resident files a 1040‑NR, the IRS wants extra details about your income, treaty exemptions, and certain credits. Schedule OI is the sheet where you list those specifics so the IRS can verify your tax position.

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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Glossary Terms

exemptionincome

Hover a term to preview the meaning.

What this form is for

  • Use when filing 1040‑NR with treaty benefits or exemption claims.
  • Do not use for U.S. citizens or resident aliens filing Form 1040.
  • Check Form 1040‑NR Instructions if you have no treaty or exemption items.

Form selector

Use this form or another form?

No treaty benefits

No Schedule OI required

✓ Verify treaty applicability first

Form 1040‑NR only

Resident alien filing 1040

Different filing status

✓ Confirm residency status

Form 1040 with Schedule 1

Deadline or filing window

Schedule OI must be filed with the 1040‑NR by the return’s due date, usually April 15 of the following year, or by the extended deadline if an extension is filed. Late attachment may delay processing but does not extend the filing deadline.

  • —Exemption amount | Treaty rate × Income | Total exemption | Verify treaty rate matches IRS publication

Checklist

What you need before filling it out

1

Line 1 – Exemption for dependents

Dependent passport/visa · Passport copy

⚠ Often omitted for spouse✕ Medium
2

Line 3 – Treaty exemption amount

Tax treaty article · IRS treaty booklet

⚠ Misreading article number✕ High
3

Income source code

1042‑S or W‑2 · Foreign source statements

⚠ Wrong code leads to mismatch✕ Medium
4

Total exemption claim

Treaty worksheet · Calculated exemption

⚠ Arithmetic errors✕ Low

Before you submit

  1. 1Complete 1040‑NR before starting Schedule OI
  2. 2Enter correct treaty article numbers
  3. 3Match exemption amounts to treaty worksheet
  4. 4Use the 2024 edition of Schedule OI
  5. 5Attach Schedule OI behind the 1040‑NR
  6. 6Sign the 1040‑NR; no separate signature needed for OI
  7. 7Check mailing address or e‑file routing
  8. 8Include any required supporting statements (e.g., treaty claim letter)
  9. 9Retain a copy of the completed Schedule OI for your records
  10. 10Confirm that the total exemption does not exceed treaty limits

How to file this form

  1. 1Log into approved e‑file software and select 1040‑NR.
  2. 2Enter main return data; the system will prompt for Schedule OI.
  3. 3Input treaty exemption details exactly as shown in the treaty.
  4. 4Review the auto‑calculated totals for consistency.
  5. 5Print or electronically attach Schedule OI to the 1040‑NR.
  6. 6Sign the 1040‑NR electronically or manually.
  7. 7Submit via e‑file or mail to the address in the instructions.

Known limitations

  1. 1IRS instructions do not provide a built‑in calculator for treaty exemptions.
  2. 2Electronic filing support varies by software; not all vendors accept Schedule OI.
  3. 3The form does not list all possible treaty articles; users must reference the treaty text.
  4. 4No separate validation of Schedule OI by the IRS before submission.

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

The 2024 edition of Schedule OI is in effect. Verify the edition date on the form header before using.

What changed or needs a fresh check

  • Edition date: Verify the form shows 2024 edition
  • Fee: No filing fee for Schedule OI itself
  • Mailing address: Use address in 1040‑NR instructions for your state
  • Electronic filing: Ensure software supports Schedule OI attachment
  • Signature: Ensure 1040‑NR is signed; Schedule OI has no separate signature

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Quick Facts

Non‑resident aliens filing Form 1040‑NR who have treaty claims, exemptions, or other items listed on Schedule OI must attach this schedule.
It captures treaty‑based exemption amounts, income source codes, exemption for dependents, and other supplemental data required for the 1040‑NR calculations.
Attach Schedule OI to the 1040‑NR when the return is due, typically by April 15 (or the extended filing deadline) for the tax year in question.
Mail the completed 1040‑NR with Schedule OI to the IRS address listed in the 1040‑NR instructions for your state of residence, or file electronically if using approved e‑file software that supports Schedule OI.
Errors on Schedule OI can trigger a mismatch with treaty data, cause processing delays, or result in penalties for under‑reported income.
1. Gather your W‑2, 1042‑S, and any treaty documentation. 2. Complete the 1040‑NR main form first. 3. Fill Schedule OI line‑by‑line, entering exemption amounts and source codes. 4. Review totals against your treaty statements. 5. Attach Schedule OI to the 1040‑NR and submit.

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After you file

  1. 1Keep the signed 1040‑NR and attached Schedule OI for at least three years.
  2. 2Monitor mail or IRS online portal for acknowledgment or notices.
  3. 3If a notice arrives, compare the treaty exemption reported with the notice’s figures.
  4. 4Update your records if you receive a corrected treaty rate for future years.
  5. 5Store electronic copies in a secure, backed‑up location.
  6. 6Track the filing date to confirm you met the deadline.

Sources

  • SRCIRS Form 1040‑OI (Schedule OI) official PDF header shows 2024 edition
  • SRCIRS 1040‑NR Instructions list Schedule OI attachment requirement
  • SRCIRS Publication 519 defines treaty exemption rules
  • SRCIRS website provides mailing addresses for 1040‑NR by state
  • SRCIRS e‑file provider list mentions Schedule OI support
  • SRCNot found in provided source: exact penalty amounts for Schedule OI errors

Common confusion points

Treaty exemption vs. standard deduction

Non‑residents cannot claim standard deduction

→ Verify treaty language

Source code selection

Codes differ from resident forms

→ Use IRS Publication 519 for guidance

Dependent exemption eligibility

Only certain dependents qualify

→ Check residency and relationship rules

When to file Schedule OI

Some think it’s optional

→ It’s mandatory when any treaty benefit is claimed

Electronic vs. paper attachment

Some software hides the schedule

→ Confirm attachment before final submit

Workflow map

Related forms and next steps

4 signals

Before

Form 1040‑NR – main non‑resident return

Current

1040-OIS

After

Form 8843 – statement for certain non‑resident students (if applicable)

Often used with

Schedule OI – supplemental treaty and exemption info

⚠ If something goes wrong

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

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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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