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

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MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to access the electronic filing transmission feature in CS Connect.

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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)

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