Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Nonresident Income and Deductions

Taxation of Nonresidents

Itemized Deductions

Nonresident students and scholars (except students from India) are not permitted to take the standard deduction. While nonresident students and scholars must itemize deductions, they are limited in the type of expenses they can deduct. Expenses that can be itemized include:

  • State and local taxes
  • Charitable contributions
  • Casualty or theft loss (out of scope)
  • Job expenses
  • Educational costs