I filed the 1040NR-EZ form for the federal return in 2015. On line 11, Itemized deductions, I entered the result of the "Itemized Deductions Worksheet" (just the state taxes that were withheld from my salary).

Now, I am filing Virginia 763 form. This says that I must itemize deductions if I did in the federal return. Since I didn't file federal Schedule A, but I filled 1040NR-EZ line 11, am I considered to have claimed itemized deductions on my federal return?

If I was, VA 763 requires me to submit the federal Schedule A, which I don't have. Also, since VA 763 asks to subtract the withheld state taxes from the itemized deductions, that means my deduction for VA would be exactly 0. Otherwise, I could enter the standard deduction (3000).

1 Answer 1



The only itemized deduction that can be claimed on the 1040NR-EZ is state taxes. If you claimed state taxes on that line, you claimed itemized deductions.

(On the 1040EZ, it's not possible to claim itemized deductions because the standard deduction is chosen by default. But nonresident aliens in general cannot claim the standard deduction, so must take itemized deductions. The 1040NR Schedule A (which is part of the 1040NR form itself) contains all the itemized deductions that nonresident aliens can claim. However, for the easy form 1040NR-EZ, they only allow you to claim the one most common itemized deduction -- state taxes. You don't need a schedule for it.)

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