Can Nonresident Aliens Claim the Standard Deduction?

A nonresident alien cannot claim the standard deduction on a U.S. federal return. Section 63(c)(6) of the Internal Revenue Code sets the nonresident alien standard deduction at zero, which in 2026 means going without the $16,100 reduction a single U.S. resident receives automatically.¹² Three narrow paths get around this: a treaty-based exception for certain students and trainees from India, and two elections that convert the filer’s status to resident alien for the full year.

Why the Rule Exists and How It Shows Up on Your Return

The tax code lists nonresident aliens alongside estates, trusts, and married-filing-separately spouses whose partner itemized, all with a zero standard deduction.¹ The logic tracks the way the United States taxes nonresidents: only U.S.-source income is on the table, not worldwide income, so Congress declined to layer a blanket deduction on top.

The rule shapes the form. Nonresident aliens file Form 1040-NR rather than Form 1040, and Form 1040-NR has no line for a standard deduction.³ Your only choice is to itemize what qualifies or claim nothing. If your qualifying deductions are small, effectively connected income runs into the brackets without any reduction.

The India Treaty Exception

One treaty carves out a real exception. Article 21 of the U.S.-India Income Tax Treaty lets a resident of India who is temporarily in the United States primarily for education or training claim the same deductions as a U.S. citizen, including the standard deduction.⁴ In practice this reaches Indian nationals on F-1 student visas and J-1 trainee visas who are still nonresident aliens for tax purposes.

An eligible Indian student filing single in 2026 can reduce taxable income by the full $16,100.² No other U.S. tax treaty provides this benefit. Students and trainees from every other country stay under the general rule.

To claim it, attach Form 8833 (Treaty-Based Return Position Disclosure) to your Form 1040-NR.⁵ Skipping the disclosure can trigger a $1,000 penalty per undisclosed position, so don’t leave it off.⁶

Elections That Turn You Into a Resident Filer

Two provisions in Section 6013 of the code let a nonresident alien be treated as a U.S. resident for the entire tax year. Once you’re a resident filer, you file Form 1040 and take the standard deduction like anyone else. The trade-off is the same for both: the United States then taxes your worldwide income, not just U.S.-source income.

Section 6013(g): Married to a U.S. Citizen or Resident

If you are a nonresident alien married to a U.S. citizen or resident alien at year-end, both of you can elect to treat you as a U.S. resident for the whole year and file jointly.⁷ A joint 2026 return carries a $32,200 standard deduction, which is far more than most nonresident aliens can build through itemized deductions.² The couple also gains access to credits and brackets available only to joint filers.

The cost is that every dollar the nonresident spouse earns anywhere in the world is now reportable in the U.S.⁸ For a spouse with substantial foreign income, the added U.S. tax can outweigh the deduction. For a spouse with little or no foreign income, the math usually favors electing.

The election stays in effect until it’s terminated by revocation, divorce, legal separation, or death.⁷ Watch the one-shot rule: once terminated, the same two individuals can never make the election again. Run the numbers before you file.

Section 6013(h): Dual-Status Alien Who Marries

If you start the year as a nonresident alien and become a resident alien before year-end, you’re a dual-status alien. When you’re married to a U.S. citizen or resident at year-end, both spouses can elect to treat the dual-status spouse as a full-year resident. That replaces the split-year reporting a dual-status return normally requires and lets the couple file jointly with the standard deduction. Like the 6013(g) election, this is one-time per couple; if terminated, neither spouse can use it again.⁷

What the First-Year Choice Does Not Do

A related option gets confused with the elections above. A nonresident alien who fails the substantial presence test this year but will meet it next year can make a first-year choice to be treated as a U.S. resident for part of the current year.⁹ That does not make you a full-year resident. You become a dual-status alien, and the standard deduction still isn’t available unless you also qualify for the 6013(h) election through marriage.

What You Can Still Deduct by Itemizing

If none of the exceptions above fit, itemizing on Schedule A of Form 1040-NR is the only route to a reduction. The expense generally has to relate to income effectively connected with a U.S. trade or business. Expenses tied to other U.S.-source income, such as investment dividends or royalties, don’t qualify.¹⁰

State and local income taxes on effectively connected income, subject to the same $10,000 cap ($5,000 if married filing separately) that applies to every filer.¹⁰
Charitable contributions to qualified U.S. organizations. Gifts made directly to foreign organizations are not deductible, even when the recipient would qualify in its home country.¹⁰
Casualty and theft losses, but only if attributable to a federally declared disaster. The property must be in the United States, though for this item it need not connect to a trade or business.¹⁰

The list is short by design. Medical expenses are generally off the table. Mortgage interest only counts if the property connects to your U.S. trade or business. Miscellaneous items like tax preparation fees remain suspended. For a nonresident alien with straightforward W-2 earnings, state income tax and a few donations may be the only entries, and the total often lands near zero.

Personal Exemptions Are Not a Fallback

Before 2018, a nonresident alien could claim at least one personal exemption, and residents of Canada, Mexico, and South Korea could claim additional exemptions for a spouse and dependents under their treaties. The Tax Cuts and Jobs Act set the exemption amount to zero starting in 2018, and the One, Big, Beautiful Bill Act made that permanent.² The 2026 personal exemption is $0. The treaty text for those three countries still allows the exemptions, but a zero amount produces no tax benefit.

Absent the India treaty exception or a Section 6013 election, a nonresident alien in 2026 has no standard deduction, no personal exemption, and only a narrow set of itemized deductions to work with. That combination is what makes the deduction question worth answering carefully before you file.

1
Office of the Law Revision Counsel. 26 USC 63 – Taxable Income Defined
2
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments from the One, Big, Beautiful Bill
3
Internal Revenue Service. About Form 1040-NR, U.S. Nonresident Alien Income Tax Return
4
Internal Revenue Service. Nonresident – Figuring Your Tax
5
Internal Revenue Service. About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
6
Internal Revenue Service. Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
7
Office of the Law Revision Counsel. 26 USC 6013 – Joint Returns of Income Tax by Husband and Wife
8
eCFR. 26 CFR 1.6013-6 – Election to Treat Nonresident Alien Individual as Resident of the United States
9
Internal Revenue Service. Tax Residency Status – First-Year Choice
10
Internal Revenue Service. Publication 519 – U.S. Tax Guide for Aliens