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-   -   1040NR Itemized Deductions (https://www.askmehelpdesk.com/showthread.php?t=318367)

  • Feb 17, 2009, 01:45 AM
    jaboticaba
    1040NR Itemized Deductions
    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
  • Feb 17, 2009, 02:42 AM
    MukatA

    How was your assistantship reported? Form and information in each box?
    Did you have any other income?
  • Feb 17, 2009, 09:09 AM
    jaboticaba
    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!
  • Feb 17, 2009, 09:09 AM
    jaboticaba
    Oh, and no, I didn't have any other income.
  • Feb 18, 2009, 02:44 AM
    MukatA

    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
  • Feb 18, 2009, 08:22 AM
    jaboticaba

    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.
  • Mar 26, 2009, 12:55 PM
    AtlantaTaxExpert
    Not Deductible
    Sorry, the book and laptop are NOT deductible.
  • Mar 29, 2009, 09:32 AM
    sandeepg

    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.
  • Mar 29, 2009, 07:10 PM
    MukatA

    Sandeeog:
    Post your question separately.
  • May 19, 2009, 02:08 PM
    AtlantaTaxExpert
    Sandeepg:

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

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