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Level 1
June 3, 2019
Question

Can OPT (Optional Practical Training) students on F1 VISA from India claim the standard deduction in 1040NR or 1040NR-EZ under the India Treaty Article 21(2)?

  • June 3, 2019
  • 1 reply
  • 13 views

Can OPT (Optional Practical Training) students on F1 VISA from India claim the standard deduction (currently $6,350) in 1040NR or 1040NR-EZ under the India Treaty Article 21(2)?


    1 reply

    PopeyeTheSalior
    Level 13
    June 3, 2019

    Yes, per IRS, residents of India who were students or business apprentices have an option to take the standard deduction instead of their itemized deductions.