Unique Treaty Provisions (continued)

India

India is the only country whose international students and business apprentices on F, J, or M immigration status are allowed to use the standard deduction instead of itemizing deductions on their U.S. income tax return. An Indian student may take a standard deduction equal to the amount allowable on Form 1040.

Treaty benefits for a scholar (teacher) from India differ from those for a student. The scholar's income is not taxable if present for no longer than two years; however, the scholar benefit for Income Code 19 is lost retroactively if the visit exceeds two years. (The Indian scholar is not allowed the standard deduction.)

The deduction for personal exemptions is suspended through 2025. Currently, you can't claim a personal exemption deduction for yourself, your spouse, or your dependents. However, various dependency-related credits may still apply.