|
Important
|
For information call now:
(347) 989-4566
|
|
|
Additional information
|
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
|
|
|
Itemized Deductions
You can deduct certain itemized deductions if you receive income effectively
connected with your U.S. trade or business. These deductions include state and
local income taxes, charitable contributions to U.S. organizations, casualty and
theft losses, and miscellaneous deductions. Use Schedule A of Form 1040NR to
claim itemized deductions.
If you are filing Form 1040NR-EZ, you can only claim a deduction for state or
local income taxes. If you are claiming any other itemized deduction, you must
file Form 1040NR.
Nonresident aliens cannot claim the standard deduction. However, a special rule
applies to students and business apprentices who are eligible for the benefits
of Article 21(2) of the United States�India Income Tax Treaty. You can claim the
standard deduction provided you do not claim itemized deductions. See
instructions for Standard Deduction Worksheet for Students and Business
Apprentices From India.
|
|
|
