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I am an Indian citizen who plans to go to US on a J1 visa to teach and do research in a US university. I expect to be in USA for about five months. I will be filing taxes as a Nonresident Alien. According to the 1989 tax treaty between India and USA (article 21(2)), "students and business apprentices" from India will be eligible for standard deductions and exemptions for dependents.

My question is: will I be considered a business apprentice?

Thanks for any help.

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"Business Apprentice" is internship. That is not what is applicable for you.

You're a visiting professor/researcher, which falls under Article 22, so you don't get the standard deduction.

  • Thanks. So, apart from any itemized deductions, the only deduction I will be eligible for is a personal exemption (for myself only). Is this correct, or is there any other deduction available for me? – Vivek Apr 1 '15 at 6:26
  • @Vivek I believe NR can claim exemptions, but not the standard deduction. You cannot file MFJ as well, so if you're married - your spouse will file a separate tax return (and unless he/she is a visiting professor as well, article 22 won't apply). – littleadv Apr 1 '15 at 6:32
  • OK. My spouse and infant child will accompany me. My spouse will not work there and will be on J2 visa. Does she need to file a tax return? Thanks! – Vivek Apr 1 '15 at 6:42
  • Probably not, but worst case she can just file an empty return. Your child will probably be your dependent. – littleadv Apr 1 '15 at 6:47
  • Thank you very much for the help. About my child, I will perhaps need to check after I go to the university. – Vivek Apr 1 '15 at 6:54

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