I have the following income and taxes paid for 2011
AGI 10000 Fed 800 State 150 SS 80 Medicare 30 CA DIS/SDI 100 ASE-UAW: 25 (Academic Student Employee (ASE) http://www.uaw2865.org/)
Neither in the 1040NR or the 540NR do I notice the forms deducting the following taxes from taxable income:
SS 80 Medicare 30 CA DIS/SDI 100 ASE-UAW: 25
As a international student from India I get to deduct standard deduction and personal exemption from taxable income.
If I even were to assume that the standard deduction and personal exemptions "include" these taxes already, this logic does hold as a NR is not expected to pay SS or Medicare.
From all the lines on these two forms, I noticed only the following line items that could possibly account for these
line 62 1040nr (http://www.irs.gov/pub/irs-pdf/f1040nr.pdf) Payments|2011 estimated tax payments and amount applied from 2010 return
The instructions for 1040nr (http://www.irs.gov/pub/irs-pdf/i1040nr.pdf) state: Enter any estimated federal income tax payments you made for 2011
line 19 1040nr-ez (http://www.irs.gov/pub/irs-pdf/f1040nre.pdf) Payments|2011 estimated tax payments and amount applied from 2010 return
The instructions for 1040nr-ez (http://www.irs.gov/pub/irs-pdf/i1040nre.pdf) is more explicit and states: Enter any estimated federal income tax payments you made using Form 1040-ES (NR) for 2011
I am hesitant to put social security and Medicare on these lines because the instructions specifically note these to be literally "estimated tax payments" that one makes using Form 1040-ES.
However, if there no way I could deduct the social security and Medicare I paid in a correct manner?
Furthermore, the other two taxes: CA DIS/SDI and ASE-UAW were deducted directly from my paychecks and "it does not seem fair" that I cannot deduct these from my AGI: am I missing something?
As far as CA DIS/SDI is concerned, it seems I might be in luck: Can CA SDI be added to state and local income taxes on 1040 NR Schedule A?
However, I would like to take the standard deduction whereas the OP is itemizing his and the accepted answer only takes that into account.
Hence, would I be able to add the SDI to my CA State tax if I am to take the standard deduction?
In other words, in my forms (fed + state) could I claim "State tax" as "State tax + CA DIS/SDI" in the appropriate line items?
In conclusion, is there no way for me to assess and pay tax on income after deducting these taxes?