IRS Form 1040-NR (Schedule OI) – Other Information – In the complex world of U.S. taxation for nonresidents, IRS Form 1040-NR stands as the primary return for nonresident aliens reporting income connected to the United States. Attached to this form is Schedule OI (Other Information), a crucial schedule that provides additional details about your residency, citizenship, treaty benefits, and other pertinent information. Whether you’re a foreign student, international worker, or investor with U.S.-sourced income, understanding how to complete Schedule OI accurately is essential to avoid penalties and ensure compliance. This guide breaks down everything you need to know about IRS Form 1040-NR Schedule OI for the 2025 tax year, including line-by-line instructions, who needs to file, and tips for optimization.
What is IRS Form 1040-NR Schedule OI?
Schedule OI, officially titled “Other Information,” is a required attachment to Form 1040-NR for nonresident aliens. It collects supplemental data not captured on the main form, such as your immigration status, days present in the U.S., and claims for tax treaty exemptions. This schedule helps the IRS verify your nonresident status, calculate any applicable taxes, and determine eligibility for benefits like reduced withholding or exemptions on certain income types.
For the 2025 tax year (filed in 2026), Schedule OI remains largely consistent with prior years but incorporates any updates to tax treaties or immigration reporting requirements. It’s a one-page form with items labeled A through M, and all filers of Form 1040-NR must complete it fully, even if some sections don’t apply. Failure to attach or properly fill out Schedule OI can lead to processing delays or audits.
Key purposes of Schedule OI include:
- Reporting citizenship and residency for tax purposes.
- Detailing U.S. entry and exit dates to assess substantial presence.
- Claiming income exemptions under U.S. tax treaties.
- Disclosing elections related to real property income or high compensation sourcing.
Who Must Complete Schedule OI on Form 1040-NR?
All individuals filing Form 1040-NR for the 2025 tax year must attach and complete Schedule OI. This includes:
- Nonresident aliens with effectively connected U.S. income (e.g., wages from U.S. employment).
- Those with U.S.-sourced income not connected to a trade or business (e.g., dividends, royalties).
- Estates and trusts filing on behalf of nonresidents.
- Dual-status taxpayers who changed residency during the year.
You don’t need Schedule OI if filing Form 1040 or 1040-SR as a resident alien. However, if you’re claiming treaty benefits or have complex immigration history, this schedule is non-negotiable. Residents of countries with U.S. tax treaties (e.g., Canada, India, France) often use it to reduce their tax liability on items like scholarships or pensions.
Special cases:
- Students or teachers on F, J, M, or Q visas may exclude days of presence.
- High earners ($250,000+ in compensation) must disclose alternative sourcing methods.
- Trusts with U.S. connections require additional grantor details.
If you’re unsure about your status, consult Pub. 519 (U.S. Tax Guide for Aliens) for guidance on resident vs. nonresident classification.
Line-by-Line Instructions for Completing Schedule OI (Form 1040-NR)
Follow these step-by-step instructions based on the official 2025 IRS guidelines. Gather documents like passports, visa records, Form 1042-S, and prior tax returns before starting. Enter your name and SSN/ITIN at the top, and attach to Form 1040-NR.
Item A: Citizenship or Nationality
List all countries where you were a citizen or national during 2025. For dual citizens, include both (e.g., “Canada and United Kingdom”). This helps establish your tax treaty eligibility.
Item B: Residence for Tax Purposes
Enter the foreign country where you claimed residence for tax purposes in 2025. This should match your treaty residency if applicable. Refer to Pub. 519, Chapter 1, for determining tax home.
Item C: Application for Green Card
Check “Yes” if you’ve ever applied for U.S. lawful permanent residency (e.g., via Form I-485, DS-230, or DS-260). Check “No” otherwise. This flags potential residency changes.
Item D: U.S. Citizenship or Green Card Status
- D1: Check “Yes” if you were ever a U.S. citizen.
- D2: Check “Yes” if you were ever a green card holder. If “Yes” to either, review expatriation rules in Pub. 519, Chapter 4, as special taxes may apply.
Item E: Visa or Immigration Status
Enter your visa type (e.g., H-1B, F-1) or immigration status on the last day of 2025. If no visa, specify status like “Visa Waiver Program (VWP) – [Country]”. If not in the U.S., enter “Not present in U.S.—No U.S. immigration status.”
Item F: Change in Visa Type or Immigration Status
Check “Yes” if your status changed during 2025, and describe the change (e.g., “Changed from F-1 to H-1B on 08/15/25”). Check “No” if unchanged.
Item G: Entries and Departures from the United States
List all 2025 entry and departure dates in mm/dd/yy format. Attach extra pages if needed. Canadian or Mexican commuters (working in U.S. >75% of workdays) can check the box and skip to Item H. See Pub. 519 for “days of presence” rules.
Item H: Days Present in the United States
Enter days physically present in the U.S. for 2023, 2024, and 2025 (including partial days). Exclude exempt days (e.g., for F/J/M/Q visa holders). This ties into the substantial presence test.
Item I: Prior U.S. Income Tax Return
Check “Yes” if you filed a prior U.S. return, and enter the latest year and form (e.g., “2024, Form 1040-NR”). Check “No” if none filed.
Item J: Filing for a Trust
Check “Yes” if filing for a trust. If “Yes,” check the second box if the trust had a U.S./foreign owner, made distributions/loans to U.S. persons, or received U.S. contributions. See Pub. 519 and Form 3520 instructions.
Item K: Compensation of $250,000 or More
Check the first “Yes” if total 2025 compensation was $250,000+. Check the second “Yes” if using an alternative sourcing method, and attach a detailed statement. See “Services Performed Partly Within and Partly Outside the United States” in the instructions.
Item L: Income Exempt From Tax Under U.S. Tax Treaty
If claiming exemptions:
- Line 1: For each treaty benefit, enter (a) Country, (b) Treaty article, (c) Months claimed in prior years, (d) Exempt amount in 2025, (e) Total (carry to Form 1040-NR, line 1k).
- Attach Form 8833 if required (e.g., for positions overriding U.S. tax code). See Pub. 901 for treaties.
- Line 2: Check “Yes” if foreign-taxed on the exempt income.
- Line 3: Check “Yes” if based on a Competent Authority determination; attach letter. Example: An Italian teacher on J-1 visa claiming $40,000 salary exemption under Article 20.
Item M: Election for Real Property Income
- Check box 1 if this is your first year electing to treat U.S. real property income as effectively connected under section 871(d).
- Check box 2 if you elected in a prior year and haven’t revoked it. See Pub. 519, Chapter 4, for details.
Common Mistakes and Tips for Filing Schedule OI
Avoid these pitfalls:
- Incomplete travel logs: Always include all dates; omissions can trigger substantial presence issues.
- Treaty overclaims: Verify eligibility with Pub. 901; incorrect claims require Form 8833 or face $1,000 penalties.
- Missing attachments: Forget Form 1042-S or 8833, and your return may be rejected.
Tips:
- Use tax software for e-filing to auto-populate fields.
- Track days with apps or calendars to simplify Item H.
- Consult a tax professional if dual-status or high-income.
- For SEO-optimized filing, search for “2025 Form 1040-NR updates” on IRS.gov to stay current.
How to File IRS Form 1040-NR with Schedule OI?
Download the form from IRS.gov (e.g., f1040nro.pdf). File by April 15, 2026, for wage earners or June 15, 2026, for others. Mail to the address in the instructions or e-file via approved software. Include all schedules and forms like 1042-S on the front.
In summary, mastering Schedule OI ensures smooth compliance for nonresident aliens. By providing accurate “other information,” you can minimize taxes through treaties and avoid IRS scrutiny. For personalized advice, refer to official IRS resources or a certified accountant. Stay informed on 2025 changes via IRS updates.