I want to compare the tax benefits when somebody is on OPT as compare to when on H1B
on an annual income of 60K.

rksjava

The tax tables for both are IDENTICAL. However, it is NOT that simple.

Differences arise from the fact that non-resident aliens normally cannot claim the standard deduction. However, that can be offset by exemptions authorized by tax treaty.

Also, there are deductions that non-resident aliens CANNOT claim, the biggest being the education credits/deduction.

Finally, dependents often cannot be claimed by non-resident aliens.