Sch OI (1040-NR) Other Information

U.S. Individual Income Tax Return

Sch OI (1040-NR)

U.S. Individual Income Tax Return Forms

OMB: 1545-0074

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Other Information

SCHEDULE OI
(Form 1040-NR)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

Of what country or countries were you a citizen or national during the tax year?
In what country did you claim residence for tax purposes during the tax year?
Have you ever applied to be a green card holder (lawful permanent resident) of the United States?
Were you ever:
1. A U.S. citizen? . . . . . . . . . . . . . . . . . . . . . . . . . .
2. A green card holder (lawful permanent resident) of the United States? . . . . . . . . .
If you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that apply to you.
E
If you had a visa on the last day of the tax year, enter your visa type. If you didn’t have a visa,
immigration status on the last day of the tax year.
F

G

TREASURY/IRS
AND OMB USE
ONLY DRAFT
May 30, 2023
DO NOT FILE

I
J

K
L

.

.

.

.

.

Yes

No

.
.

.
.

.
.

.
.

.
.

Yes
Yes

No
No

Yes

No

enter your U.S.

Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? . . . . . . . .
If you answered “Yes,” indicate the date and nature of the change:
List all dates you entered and left the United States during 2023. See instructions.
Note: If you’re a resident of Canada or Mexico AND commute to work in the United States at frequent intervals,
check the box for Canada or Mexico and skip to item H . . . . . . . . .
Canada
Mexico
Date entered United States
mm/dd/yy

H

Attachment
Sequence No. 7C
Your identifying number

Name shown on Form 1040-NR

A
B
C
D

2023

Attach to Form 1040-NR.
Go to www.irs.gov/Form1040NR for instructions and the latest information.
Answer all questions.

Date departed United States
mm/dd/yy

Date entered United States
mm/dd/yy

Date departed United States
mm/dd/yy

Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:
2021
, 2022
, and 2023
.
Did you file a U.S. income tax return for any prior year? . . . . . . . . . . . . . . . . . . .
If “Yes,” give the latest year and form number you filed:
Are you filing a return for a trust? . . . . . . . . . . . . . . . . . . . . . . . . . .
If “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a
U.S. person, or receive a contribution from a U.S. person? . . . . . . . . . . . . . . . . . .

Yes

No

Yes

No

Yes
No
Yes
No
Did you receive total compensation of $250,000 or more during the tax year? . . . . . . . . . . . .
Yes
No
If “Yes,” did you use an alternative method to determine the source of this compensation?
. . . . . . .
Income Exempt From Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country,
complete (1) through (3) below. See Pub. 901 for more information on tax treaties.

1. Enter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty benefit, and the
amount of exempt income in the columns below. Attach Form 8833 if required. See instructions.
(a) Country

(b) Tax treaty article

(c) Number of months
claimed in prior tax years

(d) Amount of exempt
income in current tax year

(e) Total. Enter this amount on Form 1040-NR, line 1k. Do not enter it anywhere else on line 1 . .
2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above? . . . . . . . .
Yes
No
Yes
No
3. Are you claiming treaty benefits pursuant to a Competent Authority determination? . . . . . . . . . .
If “Yes,” attach a copy of the Competent Authority determination letter to your return.
M
Check the applicable box if:
1. This is the first year you are making an election to treat income from real property located in the United States as effectively connected
with a U.S. trade or business under section 871(d). See instructions . . . . . . . . . . . . . . . . . . . .
2. You have made an election in a previous year that has not been revoked, to treat income from real property located in the United
States as effectively connected with a U.S. trade or business under section 871(d). See instructions . . . . . . . . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR.

Cat. No. 72756T

Schedule OI (Form 1040-NR) 2023


File Typeapplication/pdf
File Title2023 Schedule OI (Form 1040-NR)
SubjectOther Information
AuthorSE:W:CAR:MP
File Modified2023-05-30
File Created2023-03-29

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