Schedule A (Form 1040-NR)
E705590
Schedule A (Form 1040-NR) is an attachment used by nonresident alien taxpayers to itemize certain deductions on their U.S. federal income tax return.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Schedule A (Form 1040-NR) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7846078 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Schedule A (Form 1040-NR) Context triple: [Form 1040-NR filing, mayRequire, Schedule A (Form 1040-NR)]
-
A.
Form 1040-NR filing
Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
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B.
Schedule C (Form 1040)
Schedule C (Form 1040) is an IRS tax form used by sole proprietors and self-employed individuals to report income and expenses from their business.
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C.
Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
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D.
I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
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E.
Form 1040-SR
Form 1040-SR is a simplified U.S. individual income tax return designed specifically for taxpayers aged 65 and older, featuring larger print and a more straightforward layout.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Schedule A (Form 1040-NR) Target entity description: Schedule A (Form 1040-NR) is an attachment used by nonresident alien taxpayers to itemize certain deductions on their U.S. federal income tax return.
-
A.
Form 1040-NR filing
Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
-
B.
Schedule C (Form 1040)
Schedule C (Form 1040) is an IRS tax form used by sole proprietors and self-employed individuals to report income and expenses from their business.
-
C.
Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
-
D.
I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
-
E.
Form 1040-SR
Form 1040-SR is a simplified U.S. individual income tax return designed specifically for taxpayers aged 65 and older, featuring larger print and a more straightforward layout.
- F. None of above. chosen
Statements (41)
| Predicate | Object |
|---|---|
| instanceOf |
Internal Revenue Service form attachment
ⓘ
U.S. federal tax form schedule ⓘ |
| administeredBy | Internal Revenue Service NERFINISHED ⓘ |
| appliesToTaxYear | annual calendar tax year ⓘ |
| availability | downloadable from IRS website ⓘ |
| category |
U.S. Internal Revenue Service forms
ⓘ
U.S. nonresident alien tax compliance documents ⓘ |
| contains | instructions cross-references to Form 1040-NR instructions ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| documentFormat | PDF ⓘ |
| documentType | tax form schedule ⓘ |
| excludes | standard deduction for most nonresident aliens ⓘ |
| filedWith |
Form 1040-NR, U.S. Nonresident Alien Income Tax Return
NERFINISHED
ⓘ
U.S. federal individual income tax return for nonresident aliens ⓘ |
| filingMethod |
electronic filing when supported by software
ⓘ
paper filing ⓘ |
| format | multi-line schedule with separate deduction categories ⓘ |
| governingAgency | U.S. Department of the Treasury NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| legalBasis | Internal Revenue Code NERFINISHED ⓘ |
| output | total itemized deductions for nonresident alien taxpayer ⓘ |
| partOf | Form 1040-NR NERFINISHED ⓘ |
| purpose | to itemize certain deductions for nonresident alien taxpayers ⓘ |
| relatedTo | Schedule A (Form 1040) for U.S. residents NERFINISHED ⓘ |
| reportedOn | Form 1040-NR, itemized deductions line ⓘ |
| requires |
following IRS substantiation rules for deductions
ⓘ
reporting of deductible expense categories and amounts ⓘ taxpayer identification information ⓘ |
| requiresComplianceWith | IRS regulations for nonresident aliens ⓘ |
| subjectArea | taxation of nonresident aliens ⓘ |
| targetTaxpayerStatus | nonresident alien not treated as resident for tax purposes ⓘ |
| taxSystem | U.S. federal income tax ⓘ |
| updated | annually to reflect tax law changes ⓘ |
| usedBy | nonresident alien individuals ⓘ |
| usedFor |
claiming certain deductible expenses effectively connected with a U.S. trade or business
ⓘ
claiming certain miscellaneous itemized deductions allowed to nonresident aliens ⓘ claiming charitable contributions to qualifying U.S. organizations in some cases ⓘ claiming state and local income taxes in some cases ⓘ itemized deductions instead of standard deduction for nonresident aliens ⓘ |
| usedIn | determining taxable income of nonresident alien individuals ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Schedule A (Form 1040-NR) Description of subject: Schedule A (Form 1040-NR) is an attachment used by nonresident alien taxpayers to itemize certain deductions on their U.S. federal income tax return.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.