Hi,
I'm a graduate student from Germany on a F-1 visa, and am filing my 1040NR. I had a lot of school/work (as a graduate research assistant at the university) related expenses in 2008, such as books, and a laptop computer. Can I deduct these items under "Job Expenses and other Miscellaneous Deduction"?
Also, my tuition is paid for through my assistantship, but I pay student fees myself, which amount to about $1500 a year. Is there a way I can deduct those? The instructions for form 1040NR say that "certain educational expenses" can be deducted, and refer to publication 970. But I didn't find a definite answer there either.
I would really appreciate some help. This process is starting to be quite frustrating...

Thanks so much!
Alex

How was your assistantship reported? Form and information in each box?
Did you have any other income?

I received a W-2, with box 1, Wages: ~ 29K
Box 2, Federal tax withheld: ~ 3k
Boxes 3-6: 0.0
Boxes 7-14: empty
Box 16, state wages: as box 1
Box 17, state tax withheld: ~2k
Boxes 18-20: empty

I hope this is what you meant. Let me know, if it's not.
Thanks for taking a look at this!

Oh, and no, I didn't have any other income.

On F1/OPT you are exempt from residency for 5-years. You must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843. Non residents do not get tuition and fee deduction.

On your OPT income you will get deduction based on tax treaty between the U.S. and your country.

Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)

Thanks for your answer. If I can't deduct tuition and fees, how about the other expenses (book, laptop)?
By the way, I am not OPT, I'm still just a regular graduate student.

Sorry, the book and laptop are NOT deductible.

AtlantaTaxExpert / MukatA: I am currently on F1 and resident of India. How can I claim Standard deduction on 1040NR. I don't want to itemize since standard deduction is much higher and I have to file 1040NR to get exemption for moving expenses.

Sandeeog:
Post your question separately.

Sandeepg:

Yes, under the U.S.-India Tax Treaty, you CAN claim the standard deduction on Form 1040NR.