As per https://www.irs.gov/pub/irs-pdf/p519.pdf

Standard deduction. If you are a student who qualifies under Article 21(2) of the United States–India Income Tax Treaty, you can take the standard deduction. The standard deduction amount for 2018 is $12,000.

I'm filing for form 1040NR as i have wages more than 100K. In my case, where should i use Standard Deduction. Line 37 (Form 1040NR) mentions using Itemized Deductions (which is 10,000$) for 2018

Do anyone know how to use Standard deduction(i.e where to put $12,000) instead of Itemized deduction?

  • 1
    See worksheet 5-1 on the next page, at item 7: "... Enter the [allowed amount] here and on form 1040NR line 37 or form 1040NR-EZ line 11. Print "Standard Deduction Allowed Under US-India Income Tax Treaty" in the space to the left of these lines." Mar 6, 2019 at 12:35
  • Also dupe money.stackexchange.com/questions/93609/… (although I didn't catch it initially). Mar 10, 2019 at 23:23


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