Hi,
I am an international student from India on an F-1 visa in the US. I am reviewing my 2022 return and have a query about the standard deduction under the US-India income tax treaty.
In 2022, my spouse was on an L-1 visa, and I was on an F-1 visa. Both of us were non-resident aliens for US tax purposes and filed 1040-NR. She claimed an itemized deduction on her return for the withheld state taxes. Under the US-India income tax treaty, I claimed the standard deduction. IRS Publication 519 mentions the following
I would like to understand if I was not eligible to take the standard deduction and incorrectly claimed the standard deduction on my 2022 tax return.
Thank you!
