Clarifications to the 2025 Instructions for Form 1040-NR

If you downloaded or printed the 2025 Instructions for Form 1040-NR prior to Jan. 29, 2026, please note we have revised the instructions for the qualified passenger vehicle loan interest deduction reported on the new Schedule 1-A (Form 1040).

Generally, nonresident aliens are not eligible for the deduction for qualified passenger vehicle loan interest, also called the no tax on car loan interest deduction. We removed references to this deduction and revised the discussion concerning this deduction on the following pages.

• Page 2, Form 1040-NR Helpful Hints table.
• Page 5, New deduction for itemizers and nonitemizers.
• Page 5, New Schedule 1-A.
• Page 21, Line 13c—Additional deductions from Schedule 1-A, line 38.
• Page 34, Instructions for Schedule 1-A (Form 1040)—Additional Deductions, General Instructions.
• Page 34, Part IV, No Tax on Car Loan Interest.

The revised 2025 Instructions for Form 1040-NR were posted online on Jan. 29, 2026.