1040 NR

Mar 18, 2008 1 Replies

I am new to Non-Resident tax filing so I would like some confirmation. I notice that one can not claim education expense when filing Form 1040NR for a student who is in US on Education Visa (F1/ J1). Also, there is no standard deduction available but itemized deductions are available to a Non-Resident student for Federal filing even if itemized deductions amount to just a couple of hundred dollars, eg. state tax withholdings on payroll.



But on Form 540NR (California), I notice that standard deduction is available.



Can someone please confirm if my understanding is correct?



Thanks in advance.


Yes it is correct. States don't have to conform to federal rules. That's why CA has a personal exemption equal to a $94 tax credit while the federal government has a $3400 deduction.

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