Hi,

Can some one please confirm if it is true that there is a new rule where in if a person can claim itemized deduction for expenses only if the person is in the US for less than 12 months?

I can't find any documents stating this, if you have any links please let me know.

Thanks.

Regards,

MukatA

Currently we are all busy with 2007 tax returns.

IntlTax

There is no new rule as you state. It is likely that the rule you are referring to is that a person that is a nonresident alien at any point during the year cannot qualify for the standard deduction (and therefore must itemize).