India-US 12000 tax treaty on F1 H1b

[yashK]

Hello,

I shifted my visa from F1 visa to H1b visa last year on October 1 2019. I was on H1b only for 90 days last year. So i can file my 2019 taxes as either Non resident or as dual status alien. I want to confirm if i can use 12000$ standard deduction tax treaty for 2019 if i file as Non Resident Alien. 
Note: I know i can use this treaty if I would have been on F1 for entire year. But in my case, i was on f1 for 9 months and H1b for 3 months. I dont want to file dual status as it is complicated. 

Thank you  

[LinaJ2020 · Accepted solution]

Tax treaty questions are out of scope.

I am attaching the IRS publication for you to check for your qualification. Tax treaty benefits are allowed for both US nonresidents and residents.  Depends on how it is stated in the treaty, most of them start with "if you are a resident of your country and temporarily in US doing ... " which could apply to both the US nonresidents or residents.  You could be a nonresident by not meeting the Substantial Presence Test SPT or change to become residents by meeting the SPT or making the choice.

https://www.irs.gov/pub/irs-pdf/p901.pdf

[sachanprusty]

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[ErnieS0]

The IRS says Students or business apprentices may be able to take the standard deduction on Form 1040-NR, line 12a, instead of their itemized deductions if they are eligible for benefits under Article 21(2) of the United States-India Income Tax Treaty.

@sachanprusty TurboTax partner Sprintax.com handles nonresident returns. Click for Contact for how to get in touch with them for help.