Sch A (1040-NR) Itemized Deductions

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TREASURY/IRS AND OMB USE ONLY DRAFT
Itemized Deductions

SCHEDULE A
(Form 1040-NR)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

Caution: If
you made a
gift and got
a benefit
for it, see
instructions.

Casualty
and Theft
Losses
Other
Itemized
Deductions

b

State and local income taxes .

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1a

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Enter the smaller of line 1a or $40,000 ($20,000 if married filing separately). If Form 1040-NR,
line 11b is more than $500,000 ($250,000 if married filing separately), see instructions . .

2

Gifts by cash or check. If you made any gift of $250 or more, see
instructions
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2

3

Other than by cash or check. If you made any gift of $250 or more,
see instructions. You must attach Form 8283 if over $500 . . .

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4

Carryover from prior year

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Add lines 2 through 4

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6

Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions
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1b

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Other—from list in instructions. List type and amount:

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Total
Itemized
Deductions

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Add the amounts in the far right column for lines 1b through 7. Also, enter this amount on
Form 1040-NR, line 12 . . . . . . . . . . . . . . . . . . . . . .

For Disclosure, Privacy Act, and Paperwork Reduction
Act Notice, see the Instructions for Form 1040-NR.

Cat. No. 72749E

8

Schedule A (Form 1040-NR) 2025 Created 9/4/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Gifts to U.S.
Charities

1a

Attachment
Sequence No. 7A

Your identifying number

Name shown on Form 1040-NR

Taxes You
Paid

2025

Attach to Form 1040-NR.
Go to www.irs.gov/Form1040NR for instructions and the latest information.
Caution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Schedule A (Form 1040-NR) (2025)

State and Local Tax Deduction Worksheet
Before you begin: If the amount on Schedule A (Form 1040-NR), line 1a is $10,000 ($5,000 if married filing separately) or less, enter
the amount from Schedule A (Form 1040-NR), line 1a on Schedule A (Form 1040-NR), line 1b. You don't have to
complete this worksheet.

1.

Is the amount on Schedule A (Form 1040-NR), line 1a more than $10,000 ($5,000 if married filing
separately)?
No. STOP. Your deduction isn't limited. Enter the amount from Schedule A (Form 1040-NR), line 1a
on Schedule A (Form 1040-NR), line 1b. Don't complete the rest of the worksheet.
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1.

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Enter the amount from Form 1040-NR, line 11b

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Enter $500,000 ($250,000 if married filing separately)

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Is the amount on line 2 more than the amount on line 3?
No. Skip lines 5 and 6 and enter the amount from line 1 on line 7.
Yes. Subtract line 3 from line 2 . . . . . . . . . . . .

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Multiply line 4 by 30% (0.30)

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Subtract line 5 from line 1

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Enter the larger of the amount on line 6 or $10,000 .

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State and local tax deduction. Enter the smaller of the amount on line 7 (half of the amount on line 7 if
married filing separately), or the amount from Schedule A (Form 1040-NR), line 1b . . . . . . .

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Schedule A (Form 1040-NR) 2025

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Yes. Enter $40,000 .