Form 1040-NR Itemized Deductions and the QBI Deduction
Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Deductions and Credits. 11 min read, ~1,705 words.
NRAs cannot claim the standard deduction (narrow exception: students and business apprentices from India under the U.S.-India treaty Article 21(2)). Schedule A (Form 1040-NR) allows only: state and local income tax (subject to \$10,000 SALT cap), gifts to U.S. charities, casualty/theft losses from federally declared U.S. disasters, and limited other...
Read the full lesson, free →
Worked examples, audio narration, and practice. No signup to read.
What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 1
- 2
Browse all free EA Part 1 lessons or jump into free EA Part 1 practice questions.