IRS Form 1040-NR (Schedule OI) Spanish – Nonresident aliens filing U.S. taxes often use Form 1040-NR. The Schedule OI (Other Information) provides essential additional details about residency status, visa history, days present in the U.S., tax treaty claims, and more. The IRS offers a Spanish version of Schedule OI to help Spanish-speaking taxpayers complete it more easily.
This guide covers everything you need to know about the Spanish Schedule OI (Formulario 1040-NR Schedule OI en español), including who needs it, how to download it, line-by-line instructions, common scenarios, and tips for accurate filing. Whether you’re a student, professional on a work visa, or claiming treaty benefits, this resource helps you avoid mistakes and ensure compliance.
What Is Form 1040-NR and Why Do You Need Schedule OI?
Form 1040-NR is the U.S. Nonresident Alien Income Tax Return. Nonresident aliens file it if they have U.S.-source income or are engaged in a U.S. trade or business. Unlike U.S. residents (who use Form 1040), nonresidents report only U.S.-source income in most cases.
Schedule OI (Other Information) is required for all Form 1040-NR filers. It collects details not covered on the main form, such as:
- Citizenship and tax residency
- Visa and immigration status
- Days physically present in the U.S.
- Claims for tax treaty benefits
- Elections related to real property income
The IRS requires this schedule to verify your nonresident status, determine eligibility for treaty reductions or exemptions, and check compliance with rules like the substantial presence test. Omitting it can delay processing or trigger IRS notices.
Download the Spanish Version of Schedule OI
Access the official Spanish Schedule OI directly from the IRS:
- PDF Link: https://www.irs.gov/pub/irs-pdf/f1040ois.pdf (2025 revision, posted early 2026)
The English version is available as f1040nro.pdf. Use the Spanish form if you prefer reading and answering questions in Spanish. Always download the latest version from IRS.gov for the correct tax year (e.g., 2025 taxes filed in 2026).
Pro Tip: Pair it with the Spanish instructions for Form 1040-NR when available, or use the English instructions (i1040nr.pdf) alongside Pub. 519 (U.S. Tax Guide for Aliens).
Who Must File Schedule OI in Spanish?
Any nonresident alien filing Form 1040-NR must attach Schedule OI, regardless of income level or complexity. Common filers include:
- International students and scholars (F, J, M, Q visas)
- Professionals on H-1B, L-1, O-1, or TN visas
- Individuals with U.S. rental income, investments, or treaty-protected income
- Nonresidents claiming exemptions under U.S. tax treaties (e.g., with India, China, Mexico, Canada, etc.)
Even if you have no taxable income but must file (e.g., to claim a refund of overwithheld tax), complete Schedule OI.
Line-by-Line Guide to Schedule OI (Spanish Version)
The Spanish form mirrors the English one but uses Spanish wording. Here’s a breakdown based on the official structure (answer all questions):
- A. Ciudadanía o nacionalidad — List the country or countries of which you were a citizen or national during the tax year.
- B. Residencia para fines tributarios — Enter the country where you claimed tax residence (not necessarily citizenship).
- C. Solicitud de green card — Have you ever applied to become a lawful permanent resident (green card holder)? Yes/No.
- D. Historia como ciudadano o residente — Were you ever a U.S. citizen or green card holder? If yes, see Pub. 519 for expatriation tax rules.
- E. Tipo de visa o estatus migratorio — Enter your visa type (e.g., F-1, H-1B) or immigration status on the last day of the tax year.
- F. Cambios de visa o estatus — Did you change your visa/immigration status? If yes, provide dates and details.
- G. Fechas de entrada y salida — List all dates you entered and left the U.S. during the tax year. Canadian or Mexican commuters who cross frequently can check a box and skip detailed dates.
- H. Días presentes en EE.UU. — Report the total days (including partial days, vacations, and non-work days) you were present in 2023, 2024, and 2025. This helps determine residency status under the substantial presence test.
- I. Declaraciones anteriores — Did you file a prior U.S. tax return? If yes, provide the most recent year and form.
- J. Fideicomiso (trust) — Are you filing for a trust? Additional questions apply if it involves U.S. persons.
- K. Compensación alta — Did you receive $250,000 or more in total compensation? If using a special sourcing method, explain.
- L. Ingreso exento por tratado — This critical section is for claiming tax treaty benefits. Provide:
- Country and specific treaty article
- Months claimed in prior years
- Amount of exempt income this year (reported on Form 1040-NR, line 1k)
- Whether the income was taxed in the foreign country
- Attach Form 8833 if required for disclosure.
- M. Elección de propiedad inmobiliaria — Check if this is the first year electing to treat U.S. real property income as effectively connected (section 871(d)) or if revoking a prior election.
Transfer any treaty-exempt amounts correctly to avoid double-reporting.
How to Claim Tax Treaty Benefits on Schedule OI?
Many nonresidents (especially students and teachers) qualify for reduced withholding or exemptions under treaties. On line L:
- Identify your treaty country and the relevant article (e.g., Article 20 or 21 for students).
- Calculate exempt income.
- Attach Form 8833 for certain positions and supporting documents like Form 1042-S.
- Do not include the exempt amount elsewhere on the return.
Consult IRS Publication 901 (U.S. Tax Treaties) or the specific treaty text on IRS.gov for details.
Common Mistakes to Avoid
- Incorrect day count in section H (use passport stamps and exclude exempt days for students/scholars via Form 8843).
- Failing to attach Form 8833 when claiming treaty overrides of IRC rules.
- Not updating visa/status changes.
- Reporting worldwide income (only U.S.-source matters for most nonresidents).
- Using the wrong version of the form for the tax year.
Filing Deadlines and Options for 1040-NR with Schedule OI
- April 15, 2026 (for 2025 taxes) if you had wages subject to withholding.
- June 15, 2026 if no wages and only non-effectively connected income.
Options include mailing the return (include Schedule OI) or using IRS-approved tax software that supports Form 1040-NR (e.g., Sprintax, some professional preparers). E-filing is increasingly available for nonresidents.
Additional Resources
- Official IRS Page: About Form 1040-NR
- Instructions: Download i1040nr.pdf and the Spanish Schedule OI PDF
- Publication 519: U.S. Tax Guide for Aliens (essential reading)
- Tax Treaties: Search IRS.gov for your country’s treaty
- Free Help: VITA/TCE programs or IRS International Taxpayer Assistance
For complex situations (e.g., dual-status, real estate, high compensation), consult a tax professional familiar with nonresident alien rules.
Frequently Asked Questions (FAQ)
Do I need Schedule OI even with zero tax owed?
Yes—all 1040-NR filers must include it.
Is the Spanish version accepted by the IRS?
Yes, it is an official IRS form.
What if I have no tax treaty?
Still complete all other sections; skip detailed treaty info on L or enter “N/A” as appropriate.
How do I count days in the U.S.?
Any part of a day counts. Exceptions exist for certain visa holders—see Pub. 519 and file Form 8843 if applicable.
Can I file electronically with the Spanish Schedule OI?
Software typically uses the data; attach the PDF if mailing.
Final Tips for Success
Download the Spanish Schedule OI PDF early, gather your passport, visa documents, entry/exit records, and Form 1042-S or W-2s. Double-check treaty claims, as they can significantly reduce your tax liability. Filing accurately helps you claim refunds faster and avoids penalties.
For the most current information, always visit IRS.gov, as forms and rules can update. If your situation involves specific treaties or complex residency, professional advice is recommended.
This guide is for informational purposes and is based on official IRS publications and forms as of 2026. Tax laws change—verify details on IRS.gov.
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