As a Student from India, I Am Eligible for the Standard Deduction Based on the Tax Treaty. How Do I Make Sure This Is Added to My Return?
As a student from India, you may be eligible for the standard deduction under Article 21(2) of the United States-India Income Tax Treaty. This provision allows qualifying students to claim a standard deduction on their U.S. tax return, even if they are not U.S. residents.
How to Claim the Standard Deduction
- Return to the Taxpayer Information section of your tax return.
- Look for the question: “Are you a student or business apprentice from India?”
- Select YES if this applies to you.
- By selecting YES, the system will automatically apply the standard deduction of $15,000 for tax year 2025.
Ensure that your tax preparation software or form includes this specific question. If you are filing manually or using a different platform, you may need to consult IRS Publication 519 for guidance on treaty benefits.
Important Notes
- The standard deduction amount for qualifying Indian students is $15,000 for 2025.
- This benefit is based on the U.S.-India tax treaty and applies only to students or business apprentices from India.
- Always verify eligibility and ensure proper documentation is available when filing.
Source:
Publication 519
Publication 505
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions before filing your return.