Nonresident aliens can deduct all of the following except:

Nonresident aliens are subject to specific tax rules that differ from those applied to U.S. citizens and residents. Notably, nonresident aliens cannot deduct mortgage interest on a personal residence in the United States. This limitation is primarily because the mortgage interest deduction is generally reserved for taxpayers who itemize their deductions, a privilege afforded to those who have a substantial income tax obligation in the U.S. Nonresident aliens are typically taxed only on their U.S.-source income, making the application of personal deductions like mortgage interest less relevant.

Conversely, nonresident aliens may be able to claim deductions for certain other expenses. Charitable contributions made to qualified U.S. organizations can be deducted, as can casualty and theft losses incurred in the United States, and real estate taxes on U.S. property, which can all serve to offset income that is taxable in the U.S. Thus, the ability to deduct these expenses underlines the limitations on nonresident aliens when it comes to claiming deductions associated with personal residence ownership, such as mortgage interest.