[amandeepgautam]

I have doubts in section J of Schedule OI part of 1040NR-EZ form.

I am a Indian national(student). I did an internship in USA and was paid an stipend of $5760. I have used standard deductions in Section 11 instead of itemized deductions in form 1040NR-EZ. I know that only Indian students are allowed to do such a variation. I am not sure whether this is under a treaty between India and USA?

In short, my question is: What should I fill in Section J of Schedule OI part of 1040NR-EZ form, given the relevant details.

Any help appreciated.

Thanks in advance.

[AtlantaTaxExpert]

If your internship categorizes you as a "business apprentice", then you can use the standard deduction under Article 21(2) of the U.S.-India Tax Treaty.

[amandeepgautam]

If your internship categorizes you as a "business apprentice", then you can use the standard deduction under Article 21(2) of the U.S.-India Tax Treaty.

On the Training/Internship placement plan given by university, I am qualified as a student intern under exchange visitor category. Does student intern on J1 visa qualifies as business apprentice.

[AtlantaTaxExpert]

Yes, I believe it does!

[amandeepgautam]

Yes, I believe it does!

Thank you.

[AtlantaTaxExpert]

Glad to help!