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Subject Author Date
1040 NR bulldogspin 03-17-2008
Posted by bulldogspin on March 17, 2008, 11:13 pm
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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.

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Posted by Alan on March 17, 2008, 11:36 pm
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bulldogspin@hotmail.com wrote:
> 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.

--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2007) - All rights reserved. >>
<< ------------------------------------------------------- >>

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