Schedule OI (Form 1040-NR), Other Information, is the Internal Revenue Service (IRS) schedule that you attach to Form 1040-NR for 2025. It asks about your citizenship, tax residence, visa or immigration status, days in the United States, treaty-exempt income and a real property election. On FillingPDF you can fill out the form online and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form1040NR.
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What is Schedule OI (Form 1040-NR)?
Schedule OI (Form 1040-NR), Other Information, is the Internal Revenue Service (IRS) schedule attached to Form 1040-NR on which a filer answers questions about nationality, tax residence, immigration history, time spent in the United States and certain tax claims for the 2025 tax year.
The form is identified as OMB No. 1545-0074, Attachment Sequence No. 7C, and it tells you to answer all questions. It is organized in lettered items A through M:
- A and B: countries of citizenship or nationality and of claimed tax residence.
- C and D: whether you ever applied to be a green card holder, and whether you were ever a U.S. citizen or green card holder. A "Yes" to D(1) or D(2) sends you to Pub. 519, chapter 4, for expatriation rules.
- E and F: visa type or U.S. immigration status on the last day of the tax year, and any change of status.
- G and H: dates you entered and left the United States during 2025, and days present in 2023, 2024 and 2025.
- I through K: prior U.S. returns, trust returns and total compensation, with follow-up questions.
- L: income exempt under a U.S. income tax treaty, with the total carried to Form 1040-NR, line 1k.
- M: the section 871(d) election to treat U.S. real property income as effectively connected with a U.S. trade or business.
The schedule is not a return and is not filed alone: it supplements Form 1040-NR. The IRS publishes the instructions at www.irs.gov/Form1040NR and refers to Pub. 901 for tax treaties.
Who needs to file Schedule OI (Form 1040-NR)?
Schedule OI is for filers of Form 1040-NR, because the schedule says to attach it to that form. The form directs you to answer all questions, so the items that do not describe you are answered "No" or completed as the instructions direct rather than left out.
Some items apply only in certain situations:
- Item D follow-up: if you were ever a U.S. citizen or green card holder, Pub. 519, chapter 4, explains the expatriation rules that apply to you.
- Item G note: if you are a resident of Canada or Mexico and commute to work in the United States at frequent intervals, you check the box for Canada or Mexico and skip to item H.
- Item J: applies if you are filing a return for a trust.
- Item K: asks about total compensation at the threshold printed on the form, with a follow-up about an alternative method to determine its source.
- Item L: is completed if you claim exemption from income tax under a U.S. income tax treaty.
- Item M: is checked if you are making, or have previously made and not revoked, the section 871(d) real property election.
The form does not describe who may sign or file for someone else; see the Instructions for Form 1040-NR.
When to file Schedule OI (Form 1040-NR)
Schedule OI is completed when you complete Form 1040-NR, since the form says to attach it to that return. No separate due date is printed on it, so it travels with Form 1040-NR whenever that return is submitted. For the filing deadline and any extension, check the Instructions for Form 1040-NR at www.irs.gov/Form1040NR.
Have your travel records ready before you start. Item G asks for every date you entered and left the United States during 2025, and item H asks for days present in 2023, 2024 and 2025. Items about prior filings and treaty claims in earlier years (items I and L) also depend on your past returns.
Documents you need
- Form 8833: attach it only if required for the treaty benefits you list in item L, line 1.
- A copy of the Competent Authority determination letter: attach it to your return only if you answer "Yes" to item L, line 3 (claiming treaty benefits pursuant to a Competent Authority determination).
How to fill out Schedule OI (Form 1040-NR)
Enter your name and identifying number
At the top, write the name shown on Form 1040-NR and your identifying number. The schedule is for the 2025 tax year.
Answer items A and B
Item A: enter the country or countries of which you were a citizen or national during the tax year. Item B: enter the country in which you claimed residence for tax purposes.
Answer items C and D
Check Yes or No for whether you ever applied to be a green card holder (C), and whether you were ever a U.S. citizen (D1) or a green card holder (D2). If either D answer is Yes, see Pub. 519, chapter 4.
Enter visa and status information
Item E: enter your visa type on the last day of the tax year, or your U.S. immigration status if you had no visa. Item F: check Yes or No for any change of visa type or status, and if Yes give the date and nature of the change.
List entry and departure dates
Item G: list all dates you entered and left the United States during 2025 in mm/dd/yy format. If you live in Canada or Mexico and commute to work in the United States at frequent intervals, check that box and skip to item H.
Give days present in the United States
Item H: enter the number of days you were present in 2023, 2024 and 2025, including vacation, nonworkdays and partial days.
Report prior returns and trust status
Item I: check Yes or No for a prior U.S. income tax return and, if Yes, give the latest year and form number. Item J: check whether you are filing a return for a trust and, if Yes, answer the follow-up about grantor trust rules, distributions or loans, or contributions.
Answer the compensation question
Item K: check Yes or No for total compensation at the threshold printed on the form. If Yes, answer whether you used an alternative method to determine the source of the compensation.
Complete treaty-exempt income in item L
For line 1, enter each country, the treaty article, the number of months claimed in prior tax years and the exempt income for the current year; put the line 1(e) total on Form 1040-NR, line 1k only. Answer lines 2 and 3, and attach Form 8833 or the Competent Authority letter where they apply.
Check the real property election in item M
Check box 1 if this is the first year you elect under section 871(d) to treat U.S. real property income as effectively connected with a U.S. trade or business. Check box 2 if you made that election in a previous year and have not revoked it.
Review and download the completed PDF
Confirm every item is answered and the item L total matches Form 1040-NR, line 1k. Download or print the completed PDF from FillingPDF and attach it to Form 1040-NR.
How to submit Schedule OI (Form 1040-NR)
Schedule OI (Form 1040-NR) is submitted as an attachment to Form 1040-NR; the form prints no separate address, portal or channel.
- With Form 1040-NR: attach the completed schedule to your return and send both together through the channel you use for Form 1040-NR.
- Other attachments: attach Form 8833 if item L, line 1 requires it, and attach a copy of the Competent Authority determination letter if you answer "Yes" to item L, line 3.
- Instructions: the form directs you to www.irs.gov/Form1040NR for the instructions and the latest information, and to the Instructions for Form 1040-NR for the Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
Check that your name as shown on Form 1040-NR and your identifying number appear at the top. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 1040-NR.
Common mistakes to avoid
- Leaving items blank when the form says "Answer all questions."
- Answering "Yes" to item D(1) or D(2) without reading the expatriation rules in Pub. 519, chapter 4, that the form points to.
- Listing entry and departure dates for a year other than 2025 in item G, or ignoring the date format mm/dd/yy.
- Counting only workdays in item H; the form asks for all days present, including vacation, nonworkdays and partial days, for 2023, 2024 and 2025.
- Entering the item L, line 1(e) total anywhere on Form 1040-NR line 1 other than line 1k; the form says not to enter it anywhere else on line 1.
- Claiming treaty exemption in item L without attaching Form 8833 when it is required.
- Answering "Yes" to item L, line 3 without attaching a copy of the Competent Authority determination letter.
- Skipping the Canada or Mexico box in item G note when you commute to work in the United States at frequent intervals, then listing dates anyway instead of going to item H.
- Filing the schedule without attaching it to Form 1040-NR.
Frequently asked questions
What is Schedule OI (Form 1040-NR)?
Schedule OI (Form 1040-NR), Other Information, is an IRS schedule you attach to Form 1040-NR. It collects answers on citizenship, tax residence, visa or immigration status, days present in the United States, trusts, compensation, treaty-exempt income and the section 871(d) election.
Do I have to attach Schedule OI to Form 1040-NR?
The schedule says "Attach to Form 1040-NR" and "Answer all questions," so it is completed with that return. It is not a stand-alone filing. For questions about who must file Form 1040-NR, see the Instructions for Form 1040-NR at www.irs.gov/Form1040NR.
Where do I send Schedule OI?
You send it with Form 1040-NR; the schedule prints no address or channel of its own. Attach it to the return and submit both the way you submit Form 1040-NR, following the IRS instructions for that form.
What days do I count in item H of Schedule OI?
Count every day you were present in the United States in 2023, 2024 and 2025, including vacation, nonworkdays and partial days. Item H asks for one number for each of the three years, not only for days you worked.
What do I do if I commute from Canada or Mexico?
If you are a resident of Canada or Mexico and commute to work in the United States at frequent intervals, check the Canada or Mexico box in the note under item G and skip to item H. You do not list entry and departure dates in item G.
Where does the item L total go on Form 1040-NR?
Enter the item L, line 1(e) total on Form 1040-NR, line 1k, and nowhere else on line 1. The total is the amount of exempt income in the current tax year under the U.S. income tax treaty.
Do I need Form 8833 with Schedule OI?
Only if it is required for the treaty benefits you list in item L, line 1; the form says to attach Form 8833 if required and points to the instructions. Pub. 901 gives more information on tax treaties.
Can I fill out Schedule OI (Form 1040-NR) online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with the IRS; you submit it with Form 1040-NR through the IRS channels.
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