Skip to main content
Level 3
March 25, 2026
Question

1040nr

  • March 25, 2026
  • 1 reply
  • 14 views

Filing a 1040nr for a canadian resident.  I believe he is not entitled to the $6000 additional Big Beautiful Bill  credit.  How do I get it off his 1040nr tax return?

1 reply

Level 15
March 25, 2026

What is the reason that you think the taxpayer doesn't qualify for it?

powertax1Author
Level 3
March 25, 2026

Taxpayer is a non-resident from Canada and single.

I believe a Canadian is not entitled to the standard deduction either?

BobKamman
Level 15
March 25, 2026

For those who like circular guidance, IRS tells us in the instructions to Schedule 1-A "The special rules that apply to U.S. nationals; residents of Canada, Mexico, and South Korea; and residents of India who were students or business apprentices don't apply to the enhanced deduction for seniors. See Pub. 519 for more information."

And then Pub 519 tells us, "Recent legislation provided for new deductions that take effect beginning in 2025. . . . For more information on these deductions, see the Instructions for Schedule 1-A in the Instructions for Form 1040."