A number of OIPNEWS readers who are familiar with the process for filling out their income tax forms have asked OIP to provide
information on specifically what has changed, or what is new for Tax Year 2010.
The filing deadline for both U.S. Federal and State of California income tax this year is April 18, 2011. This is because of the Emancipation Day Holiday in the District of Columbia, even for those who don鈥檛 live in the District of Columbia (Washington, D.C.).
An important item of note is to remind readers of the criteria that determines who qualifies as a non-resident for tax purposes for tax year 2010. F-1 students, and their F-2 dependents, qualify as non-residents if they have been in the United States in that status since 2006 or later. F-1 students who have been in the United States in that status for more than five years (2005 or earlier) are considered to be residents for tax purposes.
The personal exemption deduction (line 13 on form 1040NR EZ, line 39 on form 1040NR) is $3650 for tax year 2010. This amount is unchanged from last year.
The standard deduction (used only by students from India as their tax treaty amount) is $5700 for single individuals and those who are filing as "married filing separately" for 2010 on form 1040NR EZ. The standard deduction is $11,400 for Indian nationals who are filing as "married filing jointly" for 2010 on form 1040NR. Indian national enter the standard deduction amount (line 11 on form 1040NR EZ, line 37 and page 3 line 3 on form 1040NR) instead of their state and local taxes.
The filing deadline for both U.S. Federal and State of California income tax this year is April 18, 2011. This is because of the Emancipation Day Holiday in the District of Columbia, even for those who don鈥檛 live in the District of Columbia (Washington, D.C.).
An important item of note is to remind readers of the criteria that determines who qualifies as a non-resident for tax purposes for tax year 2010. F-1 students, and their F-2 dependents, qualify as non-residents if they have been in the United States in that status since 2006 or later. F-1 students who have been in the United States in that status for more than five years (2005 or earlier) are considered to be residents for tax purposes.
The personal exemption deduction (line 13 on form 1040NR EZ, line 39 on form 1040NR) is $3650 for tax year 2010. This amount is unchanged from last year.
The standard deduction (used only by students from India as their tax treaty amount) is $5700 for single individuals and those who are filing as "married filing separately" for 2010 on form 1040NR EZ. The standard deduction is $11,400 for Indian nationals who are filing as "married filing jointly" for 2010 on form 1040NR. Indian national enter the standard deduction amount (line 11 on form 1040NR EZ, line 37 and page 3 line 3 on form 1040NR) instead of their state and local taxes.
