My wife and myself are on a student visa and are from India. We are married filing separately this year.
According to the Usa-India tax treaty we are eligible for $6300 Standard deduction or itemized deduction if it's larger.
My wife's itemized deduction is more than the standard deduction hence she opted for that.
But my standard deduction is more than my itemized.
There is a clause that if my wife files itemized that I need to file itemized too.
May I keep the treaty as priority and file using standard deduction? Or succumb to the clause and file under itemized deduction?