[bhaskarprave]

Hi,
I was in F1 visa from January 2013 to spetmeber 2013 and got transferred to H1B visa. Since I don't qualify for substantial presence test, I am filling 1040 NREZ now. I have a doubt what would be my Itemized deduction line 11? Would it be my standard deduction of 6100$ or just state taxes I got withheld?

Regards,
BR

[AtlantaTaxExpert]

If you are a citizen of India, then claim the $6,100 standard deduction as authorized under Article 21(2) of the U.S.-India Tax Treaty.

[bhaskarprave]

Thanks AtlantaTaxExpert for the info. So I need to enter 6100$ in Line 11 (Itemized Deduction) instead of State Taxes withheld amount ?

If you are a citizen of India, then claim the $6,100 standard deduction as authorized under Article 21(2) of the U.S.-India Tax Treaty.

[AtlantaTaxExpert]

Yes, that is correct.

[bhaskarprave]

Thanks again TaxExpertAtlanta

My friend who is in the same scenario like me used a CPA to submit his tax forms, who claimed that during Dual Status Tax year, he is not eligible to Standard Deduction and had just the itemized deduction in the 1040 NREZ. Should he refile using 1040X with the changes made on the 1040 NREZ ?

Thanks and Regards,
BR

Yes, that is correct.

[AtlantaTaxExpert]

The CPA is just WRONG, which is not unusual given the specialized nature of tax returns for international clients.

He should amend the return with Form 1040X and attach a properly prepared Form 1040NR-EZ to the Form 1040X.

[bhaskarprave]

Thanks AtlantaTaxExpert

Because his CPA did it wrong, he had to pay the IRS some amount. How would he get back the amount he paid IRS already? Does he just needs to fill 1040X or any other form too?

Thanks and regards,
BR

The CPA is just WRONG, which is not unusual given the specialized nature of tax returns for international clients.

He should amend the return with Form 1040X and attach a properly prepared Form 1040NR-EZ to the Form 1040X.

[AtlantaTaxExpert]

I cannot say for sure whether he will get any refund without looking at the return.

It is possible his itemized deductions may have been larger than the standard deduction.

[bhaskarprave]

Itemized deduction is less than standard deduction by atleast 4000$ I guess

I cannot say for sure whether he will get any refund without looking at the return.

It is possible his itemized deductions may have been larger than the standard deduction.

[AtlantaTaxExpert]

Yes, that is likely!