Form 1040-NR Itemized Deductions and the QBI Deduction
Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Deductions and Credits. 12 min read, ~1,806 words.
NRAs cannot claim the standard deduction, except 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 (\$40,000 SALT cap), gifts to U.S. charities, and federally declared U.S. disaster casualty losses. No mortgage interest, medical, or real-estate...
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