[pinke_v]

Hi,

I am an Indian national and am trying to apply for the personal + standard deduction as outlined in the US-India tax treaty. As I was going through the instruction booklet for tax treaties (Pub 901), it states the following:

"The exemption does not apply to payments borne by a permanent establishment
in the United States or paid by a U.S. citizen or resident, the U.S. Government, or any of its agencies, instrumentalities, political subdivisions, or local authorities."

I studied at the University of Massachusetts, which is a government body (state university). Does this mean that I cannot claim the said deductions?

Any help is appreciated. Thanks for your time.

[AtlantaTaxExpert]

What is your visa status?

[pinke_v]

I was F1 for the entire part of 2005, even though I graduated in June 2005 and was on an OPT job from July onwards.

[AtlantaTaxExpert]

Pinke:

Yes, you can claim both the personal exemption and the standard deduction.