I am an international student on F1(OPT) visa and working full time off-campus. I bought a car last year and was wondering if I am eligible for sales tax deduction on the sales tax I paid for the car when I file my taxes. If so, how can I do that? On Form 1040 NR or when I file the state tax(Nebraska)?


A non-resident alien is only allowed for deductions connected to producing a US-sourced income (See IRC Sec. 873). Thus you can only deduct things that qualify as business expenses, and State taxes on your wages. In addition you can deduct a bunch of stuff explicitly allowed (like tax preparation, charitable contributions, casualty losses, etc) but sales tax is not in that list.


No, if you are a nonresident alien, you cannot deduct sales tax. You can only deduct state income tax. 1040NR Schedule A (which is page 3 of 1040NR) does not contain an option for sales tax, like 1040 Schedule A does.

If you are a resident alien, then you can deduct sales tax.

Your Answer

By clicking “Post Your Answer”, you agree to our terms of service, privacy policy and cookie policy

Not the answer you're looking for? Browse other questions tagged or ask your own question.