What deductions can 1040NR filers claim for 2025 taxes?

You're right that non-resident aliens filing Form 1040NR have different deduction rules than US citizens or residents. Here's what you should know: As a non-resident alien, you generally can't claim the standard deduction, but you can claim itemized deductions on Schedule A of your 1040NR. However, these are more limited than what US residents can claim. You CAN deduct: State and local income taxes, charitable contributions to US organizations, and certain casualty/theft losses. If your work is connected to US business, you might also deduct unreimbursed employee expenses. You CANNOT deduct: Medical expenses, mortgage interest for personal residence, or property taxes on personal property. For student loan interest, unfortunately non-resident aliens typically cannot claim this deduction. For health insurance, the rules depend on whether it's considered a business expense or personal expense. Generally, personal health insurance isn't deductible for non-residents.

After dealing with similar confusion last year with my 1040NR, I found this amazing tool called taxr.ai (https://taxr.ai) that literally saved me hours of research and probably a few thousand dollars. I uploaded my documents and it analyzed my specific situation as a non-resident and showed me ALL the deductions I could claim - found several I had no idea about! It specifically highlighted the state tax deductions which were significant for me since I'm in California, plus it caught some charitable contributions I made that qualified for US tax purposes. The tool explains everything in simple language that actually makes sense unlike the IRS gibberish.

I have to admit I was wrong about taxr.ai. After our conversation here, I decided to try it since my situation with 1040NR filing was getting complicated. The tool actually identified a tax treaty provision between my country (Netherlands) and the US that I had no idea about - saved me nearly $3,200 in taxes! It also correctly handled my scholarship income which is partially exempt. Most importantly, it clearly showed which deductions I could take on my 1040NR and which ones I couldn't. Definitely worth checking out if you're filing as a non-resident alien.

If you need to talk to an actual IRS representative about your 1040NR deduction questions (which can be really specific depending on your country's tax treaty), I recommend using Claimyr (https://claimyr.com). After spending WEEKS trying to get through to the IRS international taxpayer line, I found this service that actually got me connected in about 15 minutes. You can see how it works here: https://youtu.be/_kiP6q8DX5c I was ready to pay an expensive accountant just to answer some basic questions about my treaty benefits and deductions, but the IRS agent I spoke to cleared everything up for free. They confirmed exactly which deductions I could take as a 1040NR filer from my country and explained how to document everything properly to avoid an audit.

I need to publicly eat my words about Claimyr. After posting my skeptical comment, I was still desperate to talk to the IRS about my 1040NR deductions as a Canadian citizen with some unique cross-border income situations. Tried the service yesterday and holy crap, it actually worked! Got connected to an IRS agent in about 20 minutes who walked me through exactly which deductions I could claim based on the US-Canada tax treaty. They even explained a special provision for cross-border commuters I had no idea about. Saved me from massively overpaying. I'm still shocked this actually worked after weeks of failed attempts calling on my own.

One deduction many 1040NR filers miss is for qualified business expenses if you're engaged in a US trade or business. I'm from Brazil on an E-2 visa, and last year I was able to deduct business travel within the US, professional subscriptions, and even certain home office expenses since I occasionally work from home. You do need to be careful though - the rules for home office are strict. The space must be used exclusively for business. Also, keep DETAILED records of all expenses you plan to deduct. The IRS tends to scrutinize 1040NR returns more closely in my experience.

Does the tax treaty between your country and the US affect what deductions you can claim on 1040NR? I'm from India and heard there might be special provisions.