Question

H1B to F1 (Non-resident alien) - US -India tax treaty eligibility question

Forum|Forum|1 year ago
April 1, 2025
1 reply
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A different scenario here: My first entry to the USA was on H1B. I changed to F1 after few years. Based on substantial presence test, being an exempt individual for first 5 years on student visa, I am a non-resident alien for tax. Can I claim standardized deduction based on US-India tax treaty as I am a student? Or is there any criteria preventing me from claiming it as I came to USA for work initially? Note. Until I came to the USA for work, I was a resident of India.

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DaveF1006

To clarify, what year were you granted the F-1 status?

@anandakrishnan-m

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A

anandakrishnan-mAuthor

I was on H1 from 2014 to 2021. Starting 2022, I am in F1.

DaveF1006

Yes. since you are in the five-year exemption period, you are eligible to claim a Standard Deduction under the provisions of the US/India tax treaty under Article 21(2).

This shouldn't interfere you receiving the deduction as long as this is your first F-1 student exemption period. Contact Sprint Tax for further information here.

@anandakrishnan-m

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