This is what states in Pub. 519 for Itemized Deductions:

Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim.  However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their US trade or business.

Resident and nonresident aliens may not be able to claim all of their itemized deductions.  If your adjusted gross income (AGI) is more than $145,950 ($72,975 if married filing separately), use the worksheet in your income tax return instructions to figure the amount you can deduct.

Resident Aliens

You can claim the same itemized deductions as U.S. citizens, using Schedule A of Form 1040. These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. If you do not itemize your deductions, you can claim the standard deduction for your partic-ular filing status. For further information, see Form 1040 and instructions.

Nonresident Aliens

You can deduct certain itemized deductions if you receive income effectively connected with your U.S. trade or business. These deductions include state and local income taxes, charitable contributions to U.S. organizations, casualty and theft losses, and miscellaneous deductions. Use Schedule A of Form 1040NR to claim item-ized deductions. If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. If you are claiming any other itemized deduction, you must file Form 1040NR.

[此贴子已经被作者于2006-8-1 23:05:24编辑过]