The basic details of my case are:

- Been in the US since 2004
- On F-1 until May 2006
- OPT until 31 Oct 2006
- H1b from 1 Nov 2006 until 31st Dec 2006

Am I right is assuming that:

- Since I do not meet the SPT, I am a non resident alien, and should file 1040NR
- Since I am from India, I can claim $5150 expemtion under the India-US tax treaty despite being on H1b visa
- Apart from this can I also claim a personal deduction of $3300
- Am I eligible for a standard deduction of $5000 or only itemized deductions? I paid a significant amount of sales tax during this year through car/home improvement purchases - can I claim that?

Thanks in advance and I appreciate you going through my post.

-Sumit

AtlantaTaxExpert

1) Yes, file as a non-resident alien.

2) Yes, you CAN claim the $5,150 Standard Deduction.

3) Yes, you CAN claim the $3,300 personal exemption.

4) No, you CANNOT claim itemized deductions UNLESS they exceed the $5,150 standard deduction you are already claim (claim standard or itemized deduction, but NOT both). You CANNOT claim the sales tax as a non-resident alien.