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Sunday, June 8, 2025

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):

  • You are generally not eligible for the standard deduction.

  • 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:

  • ✅ You can claim the standard deduction ($13,850 for 2023) (indexed yearly)

  • This is unique to Indian students due to Article 21(2) of the U.S.–India tax treaty

  • 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.

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