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View Full Version : Can I deduct 'Standard Deduction' as per article21 - Indian F1 Student


gokullu
Mar 24, 2014, 05:57 PM
I was in OPT (till Sep-2013) and H1B (Oct-Dec13) last year and I was an non-Resident Alien.I need to file 1040NR as my income is >100K. Can I deduct 'Standard Deduction' as per India-Us treaty article 21? I believe being a student from India I can do this but my confusion is as I moved to H1B from October can I use this treaty article ? But I am still an non-resident alien as I failed the Substantial presence Test.
Kindly give your suggestions.

Thanks.

AtlantaTaxExpert
Mar 25, 2014, 07:17 PM
Since you were on F-1 for the bulk of the year, you ARE allowed to claim the $6,100 standard deduction per Article 21(2) of the U.S.-India tax treaty.

gokullu
Mar 25, 2014, 09:19 PM
Thanks a lot. I appreciate your help.

Since you were on F-1 for the bulk of the year, you ARE allowed to claim the $6,100 standard deduction per Article 21(2) of the U.S.-India tax treaty.

AtlantaTaxExpert
Mar 25, 2014, 11:39 PM
Glad to help!