[Alyeshaash]

Hello,
I'm an international student from India in Law School. I am also in W.Va. And spent the last summer employer by a firm as part of a paid internship program. Since I had told them about my coverage under the U.S. - India Tax Treaty, the firm did not put any amount under "Wages, tips or other comp" in Box 1 of my W-2. I assume it is because they thought that under Article 21 Paragraph 1 of the Tax Convention with the Republic of India, all my income would be exempt. Is that correct?
If it is not (and even if it is) do I still need a corrected W-2 from my firm so that I can file my taxes? Additionally, if all my income from my summer paid clerkship is not exempt, then what amount is exempt under Article 21 Paragraph 2 of the Convention (is it $5,000?)?
And if the allowed exemption is $5,000, then can I add it to my personal exemption ($3,300 as a single full-time student) or would that be considered "double dipping"?
Thanks for you help and sorry for the flurry of questions.

[AtlantaTaxExpert]

That is NOT correct. You are exempt from Social Security and Medicare Taxes, but NOT income taxes. Box #1 should have your summer wages in it.

You will need to get a corrected W-2.

The treaty exemption for Indian is the standard deduction for a single persion which, for 2006, is $5,150.

You can also add your personal exemption of $3,300.