Hello,
I'm an international student from India in Law School. I am also in W.Va. And spent the last summer employer by a firm as part of a paid internship program. Since I had told them about my coverage under the U.S. - India Tax Treaty, the firm did not put any amount under "Wages, tips or other comp" in Box 1 of my W-2. I assume it is because they thought that under Article 21 Paragraph 1 of the Tax Convention with the Republic of India, all my income would be exempt. Is that correct?
If it is not (and even if it is) do I still need a corrected W-2 from my firm so that I can file my taxes? Additionally, if all my income from my summer paid clerkship is not exempt, then what amount is exempt under Article 21 Paragraph 2 of the Convention (is it $5,000?)?
And if the allowed exemption is $5,000, then can I add it to my personal exemption ($3,300 as a single full-time student) or would that be considered "double dipping"?
Thanks for you help and sorry for the flurry of questions.

That is NOT correct. You are exempt from Social Security and Medicare Taxes, but NOT income taxes. Box #1 should have your summer wages in it.

You will need to get a corrected W-2.

The treaty exemption for Indian is the standard deduction for a single persion which, for 2006, is $5,150.

You can also add your personal exemption of $3,300.