rehan
New Member

Indian Student. F1 to H1B in Nov. Filing as a non-resident. Can I claim standard deduction as per US-India Tax Treaty Article 21(2) as I was student only till November?

  • F1 indian student starting from June 2015.
  • I worked under F1 OPT from February 6th to Nov 9th, 2017. (My OPT started on Feb 4th, 2017
  • And then I got approval for H1B, I worked on H1B from November 9th to December 31st, 2017.
  • As per today, I am working under the H1B visa status.

I am not eligible for tax filling as resident alien since I haven't fulfilled 183 days of substantial presence test. Neither I can make the first year choice for dual status alien. I will be filling as a non-resident alien (1040NR or 1040 NR-EZ) only. (I came to the USA in June 2015 as F1. So not completing 5-year rule either)


But my question is: Am I eligible to get USA-India tax treaty Article 21(2) standard deduction?