Schedule OI (Form 1040-NR) (sp), Other Information (Spanish Version), is the Spanish-language schedule of the Internal Revenue Service (IRS) that you attach to Form 1040-NR for tax year 2025. Its printed title is Anexo OI, Otra Información, and it asks you to answer every question, A through M, about citizenship, residence, visa status, time spent in the United States and tax treaty claims. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the original PDF and the instructions at www.irs.gov/Form1040NRSP.
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What is Schedule OI (Form 1040-NR) (sp)?
Schedule OI (Form 1040-NR) (sp), Other Information (Spanish Version), is the IRS Spanish-language schedule attached to Form 1040-NR for tax year 2025, on which the filer answers questions A to M about citizenship, residence, visa status, time in the United States and treaty claims.
The Internal Revenue Service (IRS) issues it under OMB No. 1545-0074, with Attachment Sequence No. 7C and Cat. No. 53582F. The text printed on the form is in Spanish, and the IRS directs filers to www.irs.gov/Form1040NRSP for the instructions and the latest information.
The schedule is built around a header and lettered questions:
- Your name as shown on Form 1040-NR and your identification number.
- A and B: countries of citizenship or nationality, and the country where you claimed residence for tax purposes.
- C and D: whether you ever applied for a green card, and whether you were ever a U.S. citizen or green card holder.
- E to H: visa or immigration status, changes of status, entry and exit dates for 2025, and days present in the United States in 2023, 2024 and 2025.
- I to K: earlier U.S. income tax returns, trust questions and total compensation.
- L: tax-exempt income under a tax treaty, with lines 1 to 3.
- M: the section 871(d) election for income from U.S. real property.
It is not a return and is not filed alone: the form says to attach it to Form 1040-NR.
Who needs to file Schedule OI (Form 1040-NR) (sp)?
Taxpayers who file Form 1040-NR attach this schedule to it. The form tells you to answer all of its questions, so the whole schedule is completed whenever it is attached, and this Spanish-language version is the one printed in Spanish for tax year 2025.
Some parts apply only in particular situations:
- Question G, Canada or Mexico: if you are a resident of Canada or Mexico and travel frequently to work in the United States, you check the Canadá or México box and go to question H instead of listing each entry and exit date.
- Question D: if you answer Yes to being a U.S. citizen or a green card holder, the form refers you to chapter 4 of Publication 519 for the expatriation rules that apply to you.
- Questions on trusts (before J, and J): these apply if you are filing a return for a trust.
- Question L: complete lines 1 to 3 only if you claim an exemption from income tax under a tax treaty between the United States and a foreign country.
- Question M: check a box only if it describes your election to treat income from U.S. real property as effectively connected with a U.S. trade or business under section 871(d).
The form does not say who may sign or file for someone else; refer to the Form 1040-NR instructions.
When to file Schedule OI (Form 1040-NR) (sp)
Schedule OI (Form 1040-NR) (sp) is completed whenever you file Form 1040-NR, because the form says to attach it to that return. It has no due date of its own printed on it, so it travels with Form 1040-NR and follows that return's timing, which is covered in the IRS instructions at www.irs.gov/Form1040NRSP.
The schedule is for tax year 2025. Question G asks for entry and exit dates during 2025, and question H asks for days present in the United States in 2023, 2024 and 2025, so have your travel records for those years ready before you start. Question L also asks for months of treaty benefit claimed in prior tax years.
Documents you need
- Form 8833, only if it is required for the tax treaty claim you report on question L, line 1.
- A copy of the competent authority determination letter, only if you answer Yes on question L, line 3 (claiming treaty benefits under a competent authority determination); attach it to your return.
How to fill out Schedule OI (Form 1040-NR) (sp)
Enter your name and identification number
At the top, write your name exactly as it appears on Form 1040-NR and your identification number.
Answer citizenship and residence questions
Question A: list the country or countries of which you were a citizen or national during the tax year. Question B: enter the country where you claimed residence for tax purposes.
Answer the green card questions
Question C: check Sí or No on whether you ever applied for a U.S. green card. Question D: answer for U.S. citizen (1) and green card holder (2); if either is Yes, see chapter 4 of Publication 519.
Report visa and status changes
Question E: enter your visa type on the last day of the tax year, or your U.S. immigration status if you had no visa. Question F: if you ever changed visa type or status, give the date and nature of the change.
List entry and exit dates
Question G: list every date of entry into and exit from the United States during 2025, in mm/dd/aa. If you are a Canada or Mexico resident who commutes frequently to work in the U.S., check that box and go to question H.
Count your days in the United States
Question H: enter days present in the United States for 2023, 2024 and 2025, including vacation days, nonworkdays and partial days.
Answer prior-return and trust questions
Question I: say whether you filed a U.S. income tax return for an earlier year and, if so, the latest year and form number. Then answer the trust question and, if Yes, question J.
Answer the compensation question
Question K: check Sí or No on whether total compensation reached the threshold printed on the line. If Yes, say whether you used an alternative method to determine the source.
Complete treaty-exempt income
Question L, line 1: enter the country, treaty article, months claimed in prior years and exempt income for the current year; total column (e) and enter it on Form 1040-NR, line 1k. Then answer lines 2 and 3.
Check section 871(d) election boxes
Question M: check box 1 if this is the first year you elect to treat U.S. real property income as effectively connected, or box 2 if you made a prior election that has not been revoked.
Review and download the completed PDF
Check that every question is answered and that dates and amounts match your records. Download or print the PDF from FillingPDF and attach it to Form 1040-NR as described under How to submit.
How to submit Schedule OI (Form 1040-NR) (sp)
Schedule OI (Form 1040-NR) (sp) has no filing channel of its own: you attach it to Form 1040-NR and submit it with that return.
- Attach to the return: put the completed schedule with Form 1040-NR, the form it states it accompanies.
- Attach supporting items when they apply: Form 8833 if required for a treaty claim on question L, line 1, and a copy of the competent authority determination letter if you answer Yes to question L, line 3.
- Find the channels and addresses: the schedule prints no mailing address, portal or appointment rule. The IRS points to www.irs.gov/Form1040NRSP for instructions and the latest information, and to the Instructions for Form 1040-NR for the privacy and paperwork notice.
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 questions blank: the form says to answer all questions.
- Filing the schedule on its own instead of attaching it to Form 1040-NR.
- Entering the question L, line 1 total (column (e)) anywhere else on line 1; the form says to enter it on line 1k of Form 1040-NR only.
- Leaving out Form 8833 when it is required for a treaty claim, or omitting the competent authority letter after answering Yes on question L, line 3.
- Listing entry and exit dates for a year other than 2025 on question G, or continuing to list dates after checking the Canada or Mexico box, which sends you to question H.
- Counting only workdays on question H; the form includes vacation days, nonworkdays and partial days.
- Answering Yes to question D without reading chapter 4 of Publication 519 on expatriation rules.
- Writing dates in a different format than the mm/dd/aa the entry and exit columns print.
Frequently asked questions
What is Schedule OI (Form 1040-NR) (sp)?
It is the IRS Spanish-language schedule titled Anexo OI, Otra Información, attached to Form 1040-NR for tax year 2025. It collects answers on citizenship, residence, visa status, days in the United States, trusts, compensation and treaty or real property claims.
Do I file Schedule OI by itself?
No. The form says to attach it to Form 1040-NR. It has no separate address, portal or due date printed on it, so you submit it together with that return.
Do I have to answer every question on the schedule?
Yes. The form says to answer all questions. Some questions branch: for example, J applies only if you are filing for a trust, and lines 1 to 3 of question L apply only if you claim a tax treaty exemption.
What do I do on question G if I live in Canada or Mexico?
If you are a resident of Canada or Mexico and travel frequently to work in the United States, check the Canadá or México box and go to question H. Otherwise, list every entry and exit date for 2025.
Where do I enter the treaty-exempt income total from question L?
Enter the column (e) total on line 1k of Form 1040-NR. The form says not to enter it anywhere else on line 1. Attach Form 8833 if it is required for your treaty claim.
What must I attach if I claim a competent authority determination?
If you answer Yes on question L, line 3, attach a copy of the competent authority determination letter to your return. Form 8833 is attached separately where the form requires it for the line 1 claim.
What is the section 871(d) election on question M?
It is the election to treat income from U.S. real property as directly related to a U.S. trade or business. Check box 1 in the first year you elect it, or box 2 if an earlier election has not been revoked. See the IRS instructions.
Can I fill out Schedule OI (Form 1040-NR) (sp) 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 IRS channels.
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