I found out that for Students from India studying in USA under US-India Tax treaty , I can claim $5450 standard exemption under Article 21(2) . IS this true?

Thaks in advance!

Yes, since you are from India you will get standard deduction of $5,450 (instead of itemized deductions). If married, you will get exemption of $3,500 for your spouse only if spouse did not have any income in 2008. 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)

Yes, since you are from India you will get standard deduction of $5,450 (instead of itemized deductions). If married, you will get exemption of $3,500 for your spouse only if spouse did not have any income in 2008. 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. I am confused in where should I enter the amount of Standard Deduction under Tax Treaty, Line 6 or Line 11 or both the line?

On page 1, line 11. On page 2, item J, write "India" as your tax treaty country and on the line below write "standard deduction claimed under Article 21(2)."

On page 1, line 11. On page 2, item J, write "India" as your tax treaty country and on the line below write "standard deduction claimed under Article 21(2)."


From your answer it seems like I do not need enter anything on Line 6 which is for Item J , is this true?

Thank you for your advise. This was really helpful!

Hi,, I visited us last summer on j1 visa (short term scholar )... I got 5000$ stipend... and 700$ deducted as taxes... Am I eligible for 5450$ standarrd exepltion for indian guys...

Yes, as you are considered to be a student as defined by IRS Pub 519.

Is this tax exemption only for students or for people on H1-B visa.
And it says for this year (2009) the Article 21(2) i.e. Standard deduction as per tax treaty between India and the USA is $5700, is that right?

Is this tax exemption only for students or for people on H1-B visa.
And it says for this year (2009) the Article 21(2) i.e. Standard deduction as per tax treaty between India and the USA is $5700, is that right?

Is this tax exemption only for students or for people on H1-B visa.
And it says for this year (2009) the Article 21(2) i.e. Standard deduction as per tax treaty between India and the USA is $5700, is that right?

The standard deduction for 2009 IS $5,700.

However, if you are on H-1B and are filing as a non-resident alien, you CANNOT claim the standard deduction. It is available ONLY to Indian students on F-1 and J-1 visas and Indian trainees/business apprentices on J-1 visas.

Hi. My husband is on J-1 visa and is a Postdoctoral associate and I am on J-2 visa and also a Postdoctoral associate. Can we claim standard deduction? We have a child (US citizen)-can I claim him as dependent on me (I am on J-2). Thanks in advance

Hi. My husband is on J-1 visa and is a Postdoctoral associate and I am on J-2 visa and also a Postdoctoral associate. Can we claim standard deduction? We have a child (US citizen)-can I claim him as dependent on me (I am on J-2). Thanks in advance

Assuming you are Indian, you both will file separate non-resident alien tax returns (Form 1040NR or 1040NR-EZ).

The spouse who claims the child as a dependent (allows for J-1 interns/trainees) will file Form 1040NR; the other spouse files Form 1040NR-EZ. You BOTH file Form 8843.