[belmall]

Article 21 of the US-India Tax treaty inclues a provision to allow non resident alien students from India to claim the standard deduction and to claim exemption. I am in US on an F-1 student visa. I am normally qualified for resident alien status under the substantial presence test. I have not claimed exemption from the substantial presence test for five previous calendar years. Can I now claim as resident alien and submit amended tax return by filing 1040X for the year 2008, 2009.
If so what are the provisions under the IRS.

[MukatA]

Every one of F1 is exempt from residency for 5 years. During these years, you MUST file nonresident tax return. Students from India can claim standard deduction instead of itemized deduction.
Starting with sixth year, you will file resident tax return.

[AtlantaTaxExpert]

If Belmall arrived in the U.S. in 2007, then, for tax years 2007 through 2011, he would file as a non-resident alien, filing Forms 1040NR or 1040NR-EZ PLUS Form 8843. As an Indian citizen, he is allowed to claim the standard deduction for each of those years on his non-resident return.

If he arrived in 2008, then he has ONE more year (2012) as a non-resident alien.