pk
Level 15
Level 15

Deductions & credits

@user17553787901 , right  and as mentioned above , under the  US-India  tax treaty an Indian student is treated  same as a domestic student even when filing a 1040-NR. Thus as I mentioned above standard deduction is available  to you --- it is NOT an exempt amount from taxation.  Your employer cannot exclude this amount from taxation.  When you file your 2025 return in 2026, the  standard deduction is subtracted from your adjusted gross income and the resultant taxable income is taxed based on the tax table.

So filing a form 8233 to exempt income does not apply.  Also the "scholar" reference in your post  is for J-visa ( mostly for Post-docs ).

I was suspecting that you had mistaken "deduction" ( standard ) for an exemption.

 Does all this now make sense ?   Is there more I can do for you ?

 

Namaste ji

 

pk