Schedule A (Form 1040-NR)

E705590

Internal Revenue Service form attachment U.S. federal tax form schedule

Schedule A (Form 1040-NR) is an attachment used by nonresident alien taxpayers to itemize certain deductions on their U.S. federal income tax return.

Try in SPARQL Jump to: Surface forms Disambiguation Statements Elicitation Referenced by

All labels observed (3)

Label	Occurrences
Form 1040-NR	1
Schedule A (Form 1040) for U.S. residents	1
Schedule A (Form 1040-NR) canonical	1

How this entity was disambiguated

This entity first appeared as the object of triple T7846078 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Schedule A (Form 1040-NR)
Context triple: [Form 1040-NR filing, mayRequire, Schedule A (Form 1040-NR)]

A. Form 1040-NR filing
Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
B. Schedule C (Form 1040)
Schedule C (Form 1040) is an IRS tax form used by sole proprietors and self-employed individuals to report income and expenses from their business.
C. Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
D. I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
E. Form 1040-SR
Form 1040-SR is a simplified U.S. individual income tax return designed specifically for taxpayers aged 65 and older, featuring larger print and a more straightforward layout.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Schedule A (Form 1040-NR)
Target entity description: Schedule A (Form 1040-NR) is an attachment used by nonresident alien taxpayers to itemize certain deductions on their U.S. federal income tax return.

A. Form 1040-NR filing
Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
B. Schedule C (Form 1040)
Schedule C (Form 1040) is an IRS tax form used by sole proprietors and self-employed individuals to report income and expenses from their business.
C. Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
D. I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
E. Form 1040-SR
Form 1040-SR is a simplified U.S. individual income tax return designed specifically for taxpayers aged 65 and older, featuring larger print and a more straightforward layout.
F. None of above. chosen

Statements (41)

Predicate	Object
instanceOf	Internal Revenue Service form attachment ⓘ U.S. federal tax form schedule ⓘ
administeredBy	Internal Revenue Service ⓘ
appliesToTaxYear	annual calendar tax year ⓘ
availability	downloadable from IRS website ⓘ
category	U.S. Internal Revenue Service forms ⓘ U.S. nonresident alien tax compliance documents ⓘ
contains	instructions cross-references to Form 1040-NR instructions ⓘ
country	United States ⓘ linked to: United States of America
documentFormat	PDF ⓘ
documentType	tax form schedule ⓘ
excludes	standard deduction for most nonresident aliens ⓘ
filedWith	Form 1040-NR, U.S. Nonresident Alien Income Tax Return ⓘ linked to: Form 1040-NR U.S. federal individual income tax return for nonresident aliens ⓘ
filingMethod	electronic filing when supported by software ⓘ paper filing ⓘ
format	multi-line schedule with separate deduction categories ⓘ
governingAgency	U.S. Department of the Treasury ⓘ linked to: United States Department of the Treasury
jurisdiction	United States ⓘ linked to: United States of America
language	English ⓘ
legalBasis	Internal Revenue Code ⓘ
output	total itemized deductions for nonresident alien taxpayer ⓘ
partOf	Form 1040-NR ⓘ
purpose	to itemize certain deductions for nonresident alien taxpayers ⓘ
relatedTo	Schedule A (Form 1040) for U.S. residents ⓘ linked to: Schedule A (Form 1040-NR)
reportedOn	Form 1040-NR, itemized deductions line ⓘ
requires	following IRS substantiation rules for deductions ⓘ reporting of deductible expense categories and amounts ⓘ taxpayer identification information ⓘ
requiresComplianceWith	IRS regulations for nonresident aliens ⓘ
subjectArea	taxation of nonresident aliens ⓘ
targetTaxpayerStatus	nonresident alien not treated as resident for tax purposes ⓘ
taxSystem	U.S. federal income tax ⓘ
updated	annually to reflect tax law changes ⓘ
usedBy	nonresident alien individuals ⓘ
usedFor	claiming certain deductible expenses effectively connected with a U.S. trade or business ⓘ claiming certain miscellaneous itemized deductions allowed to nonresident aliens ⓘ claiming charitable contributions to qualifying U.S. organizations in some cases ⓘ claiming state and local income taxes in some cases ⓘ itemized deductions instead of standard deduction for nonresident aliens ⓘ
usedIn	determining taxable income of nonresident alien individuals ⓘ

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Form 1040-NR filing → mayRequire → Schedule A (Form 1040-NR) ⓘ

Form 8843 → relatedForm → Form 1040-NR ⓘ

linked to: Schedule A (Form 1040-NR)

Schedule A (Form 1040-NR) → relatedTo → Schedule A (Form 1040) for U.S. residents ⓘ