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amandeepgautam
Mar 25, 2013, 05:05 PM
I have doubts in section J of Schedule OI part of 1040NR-EZ form.

I am a Indian national(student). I did an internship in USA and was paid an stipend of $5760. I have used standard deductions in Section 11 instead of itemized deductions in form 1040NR-EZ. I know that only Indian students are allowed to do such a variation. I am not sure whether this is under a treaty between India and USA?

In short, my question is: What should I fill in Section J of Schedule OI part of 1040NR-EZ form, given the relevant details.

Any help appreciated.

Thanks in advance.

AtlantaTaxExpert
Mar 25, 2013, 10:14 PM
If your internship categorizes you as a "business apprentice", then you can use the standard deduction under Article 21(2) of the U.S.-India Tax Treaty.

amandeepgautam
Mar 26, 2013, 01:39 AM
If your internship categorizes you as a "business apprentice", then you can use the standard deduction under Article 21(2) of the U.S.-India Tax Treaty.

On the Training/Internship placement plan given by university, I am qualified as a student intern under exchange visitor category. Does student intern on J1 visa qualifies as business apprentice.

AtlantaTaxExpert
Mar 26, 2013, 07:29 PM
Yes, I believe it does!

amandeepgautam
Mar 31, 2013, 12:09 PM
Yes, I believe it does!

Thank you.

AtlantaTaxExpert
Apr 1, 2013, 03:58 PM
Glad to help!