Claiming the standard deduction for students or business apprentices on Form 1040NR

Alerts and notices
Leave feedback

Internal Employees: Submit feedback

Contact information (optional):

Leave this blank:

Please tell us how we can make this information more helpful.


Characters left:

Change to CS Support service hours

Our Support department is closed on [[date]]. However, limited UltraTax CS phone support is available on that date from 9 AM - 5 PM ET due to the approaching deadline.

Links to our most popular tax processing topics are available in the Alerts and notices section on the right side of most pages.

Question

My client is a student or business apprentice from India. How do I indicate this in UltraTax CS so my client can claim the standard deduction on Form 1040NR?

Answer

Enter X in the Claim standard deduction under U.S. - India Income Tax Treaty field in Screen NRA in the Nonresident Alien folder. UltraTax CS will report the standard deduction amount on Form 1040NR (or Form 1040NR-EZ). If filing Form 1040NR, the standard deduction amount will also be reported on Form 1040NR, Page 3, and the text "* Standard Deduction Allowed Under U.S.-India Income Tax Treaty" will print at the bottom of the page.

Related topic: 1040NR - Nonresident alien return FAQs (1040)

Share This