visataxes.com

Experts in Non Resident Taxation - File Form 1040NR.
Save taxes on F1, J1, H1B and other visas

Tax Treaty for International Students

Tax Treaty for International Students

Tax Treaty benefits for International Students who are Non Resident Aliens, in F1, J1 visas, based on IRS Publication 901.

Non Resident Aliens can claim the Tax Treaty benefits in Form 1040NR-EZ or Form 1040NR.

The type of Personal Services Income for which, the International Students can claim, tax treaty Exemptions are;

  1. Compensation during Studying or Training ( included in Form 1040NR-EZ Tax Software)
  2. Compensation while Gaining Experience (OPT or CPT)
  3. Scholarship or Fellowship Grant

Some specific Tax Treaties;

Article 21(2) United States - India Tax Treaty - Standard Deduction Form 1040NR - International Student F1, J1 from India

In general International Students cannot claim Standard Deduction in Form 1040NR or Form 1040NR EZ. The Article 21(2) Tax Treaty between United States and India, allows International Students from India to claim Standard Deductions in Form 1040NR or Form 1040NR EZ.

By Tax Expert    February 20th, 2020