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Form 1040-NR - Itemized or Standard Deduction
1
According to IRS Publication 519, most nonresident aliens cannot claim the standard deduction, however, a special rule applies to students and business apprentices from India who are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty. They can claim the standard deduction if they do not claim itemized deductions. Except for certain charitable contributions and casualty and theft losses, only deductions and losses allocated and apportioned to income effectively connected with a U.S. trade or business may be taken.
For more information on other expenses and deductions, see the Instructions for Schedule A (Form 1040-NR).

Eligible students and business apprentices from India can use the following steps to claim the standard deduction or dependents. 

Online
Dashboard
  1. From within your TaxAct return, click About. 
    • On smaller devices, click the menu at the top left corner of your screen, then make your selection.
  2. Click the Start or Edit beside your name.
  3. For Occupation, type Student or Apprentice.
  4. Check the Nonresident alien box. 
  5. Click Continue. 
Classic
  1. From within your TaxAct return, click Basic Info. 
    • On smaller devices, click the menu at the top left corner of your screen, then make your selection.
  1. Click Edit beside the Your Info section.
  2. For Occupation, type Student or Apprentice.
  3. Check the Nonresident alien box. 
  4. Click Continue. 
Desktop
  1. From within your TaxAct return, click Federal.
  2. Click the Basic Information drop-list and select Name. 
  3. For Occupation, type either Student or Apprentice.
  4. Check the Nonresident alien box. 
  5. Click Continue.