Hi,
I would like to know if any employed Indian (who was in F1 -OPT last year) and has got H1B approved in year 2014 has claimed $6,200 as standard deduction in tax return for year 2014 ? Usually, F1 single filing students from India can claim this standard deduction according to US-India Income Tax treaty Article 21(2). Since I was in F1 -OPT status till September 30,2014 and only from October 1, 2014 onwards, H1B started, I have not accumulated enough days to pass the substantial presence test (SPT) in US (183 days according to IRS, F1 status days are exempt in calculating SPT), so I have filed 1040 NR (Non Resident) for tax return and have also claimed $6,200 standard deduction (was in F1-OPT status till Sep 30 last year). Can anyone shed light that went through a similar situation? I have consulted a tax company and they said I can claim this $6,200. Also, I have not filled form 8843 since I am not in F1-OPT student status anymore.
Thanks