1040-X | 1040-NR

[Contest8315]

I got a couple of questions:

1. I was on F-1 (Student) visa during 2023. I am working as a software engineer as part of my Optional Practical Training. I am a citizen of India. I claimed itemized deductions during 2023. Was I eligible for claiming Standard Deductions under Article 21 of US India Tax treaty agreement? if yes, I can do it using a amended tax return?
2. I changed my visa status from F-1 to H1B from October 2024 onwards. Am I considered as Non Resident while filing my tax. Can I also claim standard deductions (Article 21 of US India Tax treaty agreement) for 2024 tax filings as well?

[MaryK4]

1. As an OPT student on an F-1 visa, you are likely to be classified as a non-resident or resident alien for tax purposes. This is determined by the number of years you have lived in the United States. The time that you were on the F1 Visa do not count toward the substantial presence test for five years, so you may not qualify as a resident for 2023- so you would not be able to claim the standard deduction if you do not qualify as resident alien.

2. You would not be able to claim the standard deduction if you file a nonresident alien return.

[Contest8315]

Thank you for your response.
I was confused by this blog post by Sprintax  (TurboTax partner for filing NR tax returns):
https://blog.sprintax.com/tax-treaties-whats-deal/#us-india
I am sorry if I sound stupid, but who is covered under the Article 21 of the US-India Tax treaty?

[MaryK4]

@Contest8315 Thank you for the follow-up and I appreciate you clarifying because my answer needed more explanation. Yes, you can claim the treaty for 2023 and add it to your 2024 1040NR.