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Form 1040-NAS: 1040-NR (Schedule A) (sp)
IRS Form 1040-NR Schedule A is the detailed deduction attachment for non‑resident aliens filing Form 1040‑NR. It reports state and local taxes, charitable gifts and disaster losses, applying a $40,000 limit on the state tax deduction.
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IRS Form 1040-NAS - 1040-NR (Schedule A) (sp)
IRS Form 1040-NR Schedule A is the detailed deduction attachment for non‑resident aliens filing Form 1040‑NR. It reports state and local taxes, charitable gifts and disaster losses, applying a $40,000 limit on the state tax deduction.
Risk Radar
Scan points- 1Failing to attach Form 8283 when a non‑cash donation exceeds $500 can invalidate the deduction.
- 2Using an amount over $40,000 for line 1a instead of the required lower limit.
- 3Omitting the $250 minimum threshold for charitable contributions on lines 2 and 3.
- 4Not attaching Form 8283 when a non‑cash donation exceeds $500.
- 5Failing to attach Form 4684 for disaster‑related losses on line 6.
Plain English
Schedule A lets you list the deductions you can claim on your 1040‑NR return. You report taxes you paid to states or localities, gifts to charities, and losses from disasters. The form adds everything up for the main tax return.
Submission Date
- Filing date: 2026-01-07 15:10:52
- 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 filing Form 1040‑NR and you need to itemize deductions such as state and local income taxes, charitable contributions, and disaster losses.
- Check Form 4684 instead when you have a disaster loss that is not a net qualified disaster loss.
Form selector
Use this form or another form?
State and local tax deduction exceeds $40,000
Schedule A caps the deduction at $40,000 (or $20,000 if married filing separately)
✓ Confirm deduction amount does not surpass $40,000 limit
Charitable contribution over $500 non‑cash
Required attachment for non‑cash gifts above $500
✓ Verify Form 8283 is attached
Disaster loss not a net qualified disaster loss
Schedule A directs attachment of Form 4684 for such losses
✓ Ensure line 18 amount from Form 4684 is entered
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
1a State and local income taxes
Amount paid or liability statement · Schedule A line 1a
1b Charitable donations to U.S. organizations
Donation receipts · Schedule A line 1b
2 Cash or check contributions
Cash receipt or cancelled check · Schedule A line 2
3 Non‑cash contributions
Itemized list and Form 8283 if > $500 · Schedule A line 3
6 Disaster loss (non‑qualified)
Form 4684 and line 18 amount · Schedule A line 6
Before you submit
- 1Confirm the amount on line 1a does not exceed $40,000 (or $20,000 if married filing separately).
- 2Verify line 1b reflects charitable donations to U.S. organizations.
- 3Attach Form 8283 if any non‑cash donation exceeds $500.
- 4Attach Form 4684 for disaster losses not classified as net qualified disaster losses.
- 5Sum lines 2 through 4 and enter the total on line 5.
- 6Enter the total of lines 1b to 7 on line 8 and copy that amount to line 12 of Form 1040‑NR.
- 7Ensure Attachment Sequence No. 7A appears on the top of the form.
How to file this form
- 1Complete Schedule A lines 1a‑7 using the required documentation.
- 2Attach Form 8283 for qualifying non‑cash contributions and Form 4684 for applicable disaster losses.
- 3Transfer the total from line 8 to line 12 of Form 1040‑NR.
- 4Include Schedule A with the completed Form 1040‑NR when mailing to the IRS.
- 5Retain a copy of Schedule A and any attached forms as proof of filing.
Known limitations
- 1Does not apply to U.S. residents filing Form 1040.
- 2Does not apply when the taxpayer elects the standard deduction instead of itemizing.
- 3Does not apply to net qualified disaster losses, which are reported on Form 4684 per line 7 instructions.
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 Schedule A (Form 1040‑NR) was created on 12/18/25. 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 date reads 12/18/25
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of Schedule A and all attached forms for at least three years.
- 2Monitor IRS correspondence for acknowledgment of receipt.
- 3If an error notice is received, file an amended return using Form 1040‑X.
- 4Retain any attached Form 8283 or Form 4684 with your records.
- 5Store the mailing receipt as proof of submission.
Sources
- SRCForm p.1 — revision date reads 12/18/25 (Created 12/18/25).
- SRCForm p.1 — directs users to www.irs.gov/Form1040NRSP for the most recent instructions and information.
- SRCForm p.1 — state and local tax deduction limited to the lesser of line 1a and $40,000 ($20,000 if married filing separately).
- SRCForm p.1 — charitable donation cash or check threshold noted as $250 or more.
- SRCForm p.1 — non‑cash donation threshold noted as $250 or more; attachment of Form 8283 required if donation exceeds $500.
- SRCForm p.1 — disaster loss (non‑qualified) requires attaching Form 4684 and noting line 18 amount.
- SRCForm p.1 — Attachment Sequence No. 7A appears on the form.
- SRCForm p.1 — line 8 total must be entered on line 12 of Form 1040‑NR.
Common confusion points
Can I deduct more than $40,000 in state taxes?
Schedule A caps the deduction at $40,000 (or $20,000 if married filing separately)
→ Confirm line 1a amount is the lesser of actual tax and $40,000 limit
Do I need to attach Form 8283 for a $400 non‑cash donation?
Attachment threshold is $500 for non‑cash contributions
→ Verify donation amount is below $500 before omitting Form 8283
What if my disaster loss is over $500,000?
Instructions refer to line 11b of Form 1040‑NR for high‑income thresholds
→ Check line 11b amount and follow the related instructions
Should I include charitable gifts under $250?
Instructions mention a $250 threshold for cash/cheque donations but do not exclude smaller amounts
→ Ensure all donations are recorded regardless of amount
Is a non‑resident alien allowed to claim the standard deduction?
Schedule A is for itemized deductions; standard deduction is not covered here
→ Confirm you are itemizing before using Schedule A
Do I need to report a previous year’s transferred amount?
Line 4 specifically asks for amount transferred from the prior year
→ Enter the correct prior‑year amount on line 4
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Questions about IRS Form 1040-NAS
What is IRS Form 1040-NAS used for?
Schedule A lets you list the deductions you can claim on your 1040‑NR return. You report taxes you paid to states or localities, gifts to charities, and losses from disasters. The form adds everything up for the main tax return.
What information does IRS Form 1040-NAS require?
It collects amounts for state and local income taxes (line 1a), charitable contributions in cash or check (line 2) and non‑cash (line 3), prior‑year carryovers (line 4), disaster‑related losses (line 6), and totals them on line 8 to be entered on Form 1040‑NR line 12.
How do I complete IRS Form 1040-NAS?
Enter the lesser of the amount on line 1a and $40,000 (or $20,000 if married filing separately) for state taxes. List charitable cash gifts of $250 or more on line 2 and non‑cash gifts of $250 or more on line 3, attaching Form 8283 if any donation exceeds $500. Record any disaster loss on line 6 with Form 4684 attached, sum lines 2‑4 on line 5, and total lines 1b‑7 on line 8, then copy that total to Form 1040‑NR line 12 before filing.
Can I deduct more than $40,000 in state taxes?
Schedule A caps the deduction at $40,000 (or $20,000 if married filing separately) Confirm line 1a amount is the lesser of actual tax and $40,000 limit
Do I need to attach Form 8283 for a $400 non‑cash donation?
Attachment threshold is $500 for non‑cash contributions Verify donation amount is below $500 before omitting Form 8283
What if my disaster loss is over $500,000?
Instructions refer to line 11b of Form 1040‑NR for high‑income thresholds Check line 11b amount and follow the related instructions
Should I include charitable gifts under $250?
Instructions mention a $250 threshold for cash/cheque donations but do not exclude smaller amounts Ensure all donations are recorded regardless of amount
Is a non‑resident alien allowed to claim the standard deduction?
Schedule A is for itemized deductions; standard deduction is not covered here Confirm you are itemizing before using Schedule A
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