Claim Itemized Deductions on IRS Form 1040NR 2025

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If you choose to be treated as a U.S. resident for filing purposes, you can claim the standard deduction.
The medical expense deduction covers a wide variety of expenses. However, because of the high Standard Deduction and the 7.5% of AGI threshold requirement, it can be difficult to benefit unless you have a lot of out-of-pocket costs.
If you itemize, you can deduct these expenses: Bad debts. Canceled debt on home. Capital losses. Donations to charity. Gains from sale of your home. Gambling losses. Home mortgage interest. Income, sales, real estate and personal property taxes.
For individual taxpayers, Schedule A is used in conjunction with Form 1040 to report itemized deductions. If you choose to claim itemized deductions instead of the standard deduction, you would use Schedule A to list your deductions.
Use Schedule A (Form 1040-NR) PDF to claim itemized deductions. For a discussion about certain itemized deductions refer to IRS Publication 519.

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If the amount of your itemized deduction exceeds the standard deduction, then you should itemize deductions on your tax return.
In order to claim itemized deductions, you must file your income taxes using Form 1040 and list your itemized deductions on Schedule A: Enter your expenses on the appropriate lines of Schedule A. Add them up. Copy the total amount to the second page of your Form 1040.

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