If you don't include it in your itemized deduction, you don't need to claim it as income.
but if you do use it as itemized deduction, you need to claim it as income. I think you don't need to include it as income since 1040nr-ez, you are not allow to have itemized deduction in last year.
but if you do use it as itemized deduction, you need to claim it as income. I think you don't need to include it as income since 1040nr-ez, you are not allow to have itemized deduction in last year.