If you are a resident alien, you can take the deductions allowed on Schedule A of Form 1040. See the Schedule A (Form 1040) instructions. Be sure to consider the tax law changes noted on page 1.
If you are a nonresident alien and have income effectively connected with a U.S. trade or business, you can take the deductions allowed on Schedule A of Form 1040NR. See the Schedule A (Form 1040NR) instructions. If you do not have income effectively connected with a U.S. trade or business, you cannot take any deductions. taxmap/instr2/i1040c-011.htm#TXMP2c5813af
Residents of India who were students or business apprentices may be able to take the standard deduction. See Pub. 519 for details.
If the amount on
Form 1040-C, line 17, is over $166,800 ($83,400 if married filing separately), use the worksheet on page 6 to figure the amount to enter on line 2.
| Itemized Deduction Worksheet (keep for your records)|
|1.||Add the amounts in columns (b) and (d) of Schedule C, line 1.||1.|| |
|2.||Enter the total amount included on line 1 above for medical and dental expenses, investment interest expense, casualty or theft losses of personal use property, casualty and theft losses from income-producing property, and gambling losses||2.|| |
|3.||Subtract line 2 from line 1. If zero or less, stop here; enter the amount from line 1 above on Schedule C, line 2||3.|| |
|4.||Multiply line 3 above by 80% (.80)||4.|| || || |
|5.||Enter the amount from Form 1040-C, line 17||5.|| || || |
|6.||Enter: $166,800 ($83,400 if married filing separately)||6.|| || || |
|7.||Subtract line 6 from line 5. If zero or less, stop here; enter the amount from line 1 above on Schedule C, line 2||7.|| || || |
|8.||Multiply line 7 above by 3% (.03)||8.|| || || |
|9.||Enter the smaller of line 4 or line 8||9.|| |
|10.||Divide line 9 by 1.5||10.|| |
|11.||Subtract line 10 from line 9||11.|| |
|12.|| Total itemized deductions. Subtract line 11 from line 1. Enter the result here and on Schedule C, line 2||12.|| |