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Instructions for Form 1040-NR

Instructions for Schedule OI, Other Information (p52)

Answer all questions.

Item A(p52)

List all countries of which you were a citizen or national during the tax year.

Item B(p52)

List the foreign country in which you claimed residence for tax purposes during the tax year.

Item C(p52)

If you have ever completed immigration Form I-485 and submitted the form to the U.S. Citizenship and Immigration Services, or have ever completed a Form DS-230 and submitted it to the Department of State, you have applied to become a green card holder (lawful permanent resident) of the United States.

Item D(p52)

If you checked Yes for D1 or D2, you may be a U.S. tax expatriate and special rules may apply to you. See Expatriation Tax in chapter 4 of Pub. 519 for more information.

Item E(p52)

If you had a visa on the last day of the tax year, enter your visa type. Examples are the following.
If you do not have a visa, enter your U.S. immigration status on the last day of the tax year. For example, if you entered under the visa waiver program, enter VWP and the name of the Visa Waiver Program Country.
If you were not present in the United States on the last day of the tax year, and you have no U.S. immigration status, enter Not present in U.S.—No U.S. immigration status.

Item F(p52)

If you ever changed your visa type or U.S. immigration status, check the Yes box. For example, you entered the United States in 2016 on an F-1 visa as an academic student. On August 21, 2017, you changed to an H-1B visa as a teacher. You will check the Yes box and enter on the dotted line Changed status from F-1 student to H-1B teacher on August 21, 2017.

Item G(p52)

Enter the dates you entered and left the United States during 2017 on short business trips or to visit family, go on vacation, or return home briefly.
If you are a resident of Canada or Mexico and commute to work in the United States on more than 75% of the workdays during your working period, you are a regular commuter and do not need to enter the dates you entered and left the United States during the year. Commute means to travel to work and return to your residence within a 24-hour period. Check the appropriate box for Canada or Mexico and skip to item H. See Days of Presence in the United States in chapter 1 of Pub. 519.
If you were in the United States on January 1, enter 1/1 as the first date you entered the United States. If you were in the United States on December 31, do not enter any date departed.

Item H(p52)

Review your entry and passport stamps or other records to count the number of days you actually were present in the United States during the years listed. A day of presence is any day that you are physically present in the United States at any time during the 24-hour period beginning at 12:01 a.m. For the list of exceptions to the days you must count as actually present in the United States, see Days of Presence in the United States in chapter 1 of Pub. 519. If you were not in the United States on any day of the year, enter -0-.

Item I(p52)

If you filed a U.S. income tax return for a prior year, enter the latest year for which you filed a return and the form number you filed.

Item J(p52)

If you are filing this return for a trust, check the first Yes box. Check the second Yes box if you checked the first Yes box and at least one of the following statements applies to the trust.
A U.S. person is a U.S. citizen or resident alien, a domestic partnership, a domestic corporation, an estate other than a foreign estate, or a domestic trust. See Pub. 519 for more information.

Item K(p52)

If you received total compensation of $250,000 or more for 2017, check the first Yes box. If you checked the first Yes box, check the second Yes box if you are using an alternative method to determine the source of the compensation. Total compensation includes all compensation from sources within and without the United States.
If you check the second Yes box, you must attach a statement to your return. For details about the statement and the alternative method, see Services performed partly within and partly without the United States, earlier.

Item L(p52)

If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country on Form 1040NR, you must provide all the information requested in item L.
Line 1.(p53)
If you are a resident of a treaty country (that is, you qualify as a resident of that country within the meaning of the tax treaty between the United States and that country), you must know the terms of the tax treaty between the United States and that country to properly complete item L. You can download the complete text of most U.S. tax treaties at Enter Tax Treaties in the search box. Technical explanations for many of those treaties are also available at that site. Also, see Pub. 901 for a quick reference guide to the provisions of U.S. tax treaties.
Column (a), Country.

Enter the treaty country that qualifies you for treaty benefits.
Column (b), Tax treaty article.

Enter the number of the treaty article that exempts the income from U.S. tax.
Column (c), Number of months claimed in prior tax years.

Enter the number of months in prior tax years for which you claimed an exemption from U.S. tax based on the specified treaty article.
Column (d), Amount of exempt income in current tax year.

Enter the amount of income in the current tax year that is exempt from U.S. tax based on the specified treaty article.
Line (e), Total.

Add the amounts in column (d). Enter the total on line 1e and on Form 1040NR, page 1, line 22. Do not include this amount in the amounts entered on Form 1040NR, page 1, line 8 or 12.
Attach any Form 1042-S you received for treaty exempt income. If required, attach Form 8833. See Treaty-based return position disclosure, later.

Example. (p53)

Sara is a citizen of Italy and was a resident there until September 2016, when she moved to the United States to accept a position as a high school teacher at an accredited public school. Sara came to the United States on a J-1 visa (Exchange visitor) and signed a contract to teach for 2 years at this U.S. school. She began teaching in September 2016 and plans to continue teaching through May 2018. Sara's salary per school year is $40,000. She plans to return to Italy in June 2018 and resume her Italian residence. For calendar year 2017, Sara earned $40,000 from her teaching position. She completes the table in item L on her 2017 tax return as shown in the example above.
Line 2.(p53)
Check Yes if you were subject to tax in a foreign country on any of the income reported in line 1, column (d).
Line 3.(p53)
Check “Yes” if you are claiming tax treaty benefits pursuant to a Competent Authority determination allowing you to do so. You must attach to your tax return a copy of the Competent Authority determination letter.
If you are claiming tax treaty benefits and you failed to submit adequate documentation to a withholding agent, you must attach to your tax return all information that otherwise would have been required on the withholding tax document (for example, all information required on Form W-8BEN (Individuals), Form W-8BEN-E (Entities), or Form 8233).
Treaty-based return position disclosure.(p53)
If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you must generally report certain information on Form 8833 and attach it to Form 1040NR.
If you fail to report the required information, you will be charged a penalty of $1,000 for each failure, unless you show that such failure is due to reasonable cause and not willful neglect. For more details, see Form 8833 and its instructions.

You do not have to file Form 8833 for any of the following.
  1. You claim a treaty that reduces the withholding tax on interest, dividends, rents, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.
  2. You claim a treaty that reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.
  3. You claim an International Social Security Agreement or a Diplomatic or Consular Agreement that reduces or modifies the taxation of income.
  4. You are a partner in a partnership or a beneficiary of an estate or trust that reports the required information on its return.
  5. The payments or items of income that otherwise are required to be disclosed total no more than $10,000.
Example. Item L—Income Exempt From Tax by Treaty
(a) Country(b) Tax treaty article(c) Number of months claimed in prior tax years(d) Amount of exempt income in current tax year
(e) Total. Enter this amount on Form 1040NR, line 22. Do not enter it on line 8 or line 12 $40,000