Am I eligible for a standard deduction as an international student?
Whether you're eligible for the standard deduction as an international student depends on your tax residency status and your home country.
✅ If you're a nonresident alien (most F-1 students are):
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❌ You are generally not eligible for the standard deduction.
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Instead, you can only claim itemized deductions (which are usually very limited—things like state taxes paid, charitable contributions, etc.)
✅ EXCEPTION: Indian students under the U.S.–India tax treaty
If you are an Indian citizen on an F-1 visa filing Form 1040-NR, then:
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✅ You can claim the standard deduction ($13,850 for 2023) (indexed yearly)
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This is unique to Indian students due to Article 21(2) of the U.S.–India tax treaty
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You must be a student or business apprentice, and eligible to claim the benefits of the treaty
❗ Summary Table:
| Residency / Country | Eligible for Standard Deduction? |
|---|---|
| Nonresident alien (most F-1 students) | ❌ No |
| Resident alien (passed SPT or green card) | ✅ Yes |
| Indian F-1 student (1040-NR filer) | ✅ Yes (treaty benefit) |
| Other countries (e.g., China, Korea, etc.) | ❌ No standard deduction, but some may have limited treaty benefits |
Would you like me to confirm whether your country has a tax treaty that provides any special deductions or exemptions? Just tell me your nationality.
