Home mortgage interest is not deductible by a nonresident.
Nonresident aliens can deduct certain itemized deductions if they receive income effectively connected with their U.S. trade or business. These deductions include:
- State and local income taxes,
- Charitable contributions to U.S. non-profit organizations,
- Casualty and theft losses, from a federally declared disaster, and
- Other itemized deductions.
For more information: IRS Nonresident Alien -- Figuring Your Tax
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