This Schedule OI Form 1040-NR 2026 guide explains the IRS Other Information. Schedule OI asks for other information relevant to a nonresident return, including the personal, presence, status or treaty-related facts requested by the applicable version. These answers can affect how the return is understood even when they do not appear as a dollar amount on the main form.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Schedule OI Form 1040-NR 2026 does and who prepares it
A nonresident filer supplies the additional information requested with the nonresident return.
For the connected reporting route, see Form 1040-NR. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1040-NR (Schedule OI) |
|---|---|
| IRS title | Other Information |
| Guide period | 2026 |
| Target version | Not yet available |
| Availability | Target edition not found in the checked catalog |
| Last checked | October 31, 2026 |
Get the Schedule OI Form 1040-NR 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Schedule OI Form 1040-NR 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances. The target-year edition was not visible in the checked IRS catalog. This is an availability and preparation guide. Any earlier edition discussed here is background only, not a substitute for the unreleased form or its final year-specific amounts.
Records to gather for Schedule OI Form 1040-NR 2026
- Travel and presence records.
- Visa or immigration classification information where requested.
- Country and residency details.
- Treaty-related facts.
- Prior return information.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Schedule OI Form 1040-NR 2026
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Reading the lines and boxes
The labels below are from the earlier edition linked for background. They help identify records that may be useful, but do not establish the unreleased target-year layout, line numbers or amounts. Verify the final edition before completing an actual filing.
| Line or box | Label in the source form | What to check |
|---|---|---|
| A | Of what country or countries were you a citizen or national during the tax year? | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| B | In what country did you claim residence for tax purposes during the tax year? | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| C | Have you ever applied to be a green card holder (lawful permanent resident) of the United States? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| D | Were you ever: | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 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, enter your U.S. | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| F | Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| G | List all dates you entered and left the United States during 2025. See instructions. | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| H | Give number of days (including vacation, nonworkdays, and partial days) you were present in the United States during: | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| I | Did you file a U.S. income tax return for any prior year? | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| J | Are you filing a return for a trust? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A filer assembles a travel history before preparing a nonresident return. The filer compares that history with the schedule questions and the residency analysis so the factual disclosures support the income reporting position.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Schedule OI Form 1040-NR 2026
- Do not treat factual disclosure questions as optional because they contain no dollar amount.
- Keep the answers consistent with the residency analysis.
- Use the requested tax-year facts rather than an unrelated calendar-period summary.
Questions about Schedule OI Form 1040-NR 2026
Does receiving or downloading this form mean I must file it?
A nonresident filer supplies the additional information requested with the nonresident return. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the target-year form already available?
It was not visible in the checked IRS catalog on October 31, 2026. An earlier edition is not the target-year PDF. Keep the tax year and revision separate, and confirm the final release before using its amounts, line numbers or submission instructions.
What should I do if the underlying information is wrong?
Do not treat factual disclosure questions as optional because they contain no dollar amount. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include travel and presence records, visa or immigration classification information where requested, country and residency details. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.