Hi DanaB27,
I understand from your reply to my earlier query that since IRS considers me a Non resident for Year 2021, just like previous years I will need to file Form 1040NR , Schedule OI and Form 8843. I will plan to use Sprintax as advised by you.
But I would need another clarification.
As an Indian Student on F1-OPT (from Jan'21 till end Sep'21 and on H1B starting 01st Oct'21 till year end), I know that I am eligible to claim standard deduction as per US-India Tax Treaty Article 21(2) till end Sep'21 (9 months) in Line 12a - of Form 1040NR for the Year 2021. But what deductions can I claim for the period Oct-Dec'21 as a non resident in Line 12a - of Form 1040NR for the Year 2021?
Is my understanding that :
- From Jan'21 - Sep'21, I will be eligible for the pro-rated $12,550.00 as per the US-India Tax Treaty Article 21(2) as a student/apprentice and
- From Oct - Dec'21, I may be considered as a US resident and will be eligible for the 3 month pro-rated $12,550.00 standard deductions available to single filers US resident for the Year 2021. Since generally, an alien in H-1B status will be treated as a U.S. resident for federal income tax purposes if he or she meets the Substantial Presence Test.
In essence, I can thus claim $12,550 as standard deduction in Line 12a of 1040NR Form for the Year 2021.
Kindly provide me your valuable inputs/clarifications and help me file my tax forms for the Year 2021 at the earliest. Thanks for your time!
