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.
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 ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.