Hi ,

I am on an F1 Opt visa currenlty and have been here on an F1 visa in the US from aug 2011.In March 2014,I joined a Public University (non-profit) funded by the state government.I would like to know if I can claim the standard deductions acc to Article 21 and if I am exempt from State/Federal taxes acc to Article 22 of India us tax treaty?

Also,if I continue to stay past two years in the US but claim only one year from article 22 and then move to a private organisation for the second year and not use article 22 for the second year-would I still have to pay for the first year exempted taxes in my third year of stay here retroactively?

Thank you so much for your time!

Yes, you CAN claim the standard deduction under Article 21(2) of the U.S.-India Tax Treaty.

No, you CANNOT claim the tax exemption for teachers/researchers because you are NEITHER. While on OPT, your retain the status of an F-1 student.