Can Nonresident Aliens Claim the Standard Deduction?

No. A nonresident alien generally cannot claim the standard deduction on a U.S. federal income tax return. The tax code sets that deduction at zero for nonresident filers, so the $16,100 reduction a single U.S. resident gets automatically in 2026 is simply unavailable.¹ There is one treaty-based exception for certain students and trainees from India, and two elections tied to marriage can change your filing status to resident and open the deduction that way.

Why the Answer Is No

Section 63(c)(6) of the Internal Revenue Code lists nonresident aliens among the categories whose standard deduction is zero, alongside estates, trusts, and spouses filing separately when the other spouse itemizes.¹ The policy logic tracks the limited reach of U.S. tax on nonresidents: because only U.S.-source income is taxed rather than worldwide income, Congress declined to layer a blanket deduction on top.

The result shows up on the form itself. Nonresident aliens file Form 1040-NR, not Form 1040, and the 1040-NR has no line for a standard deduction.² Your only options are to itemize qualifying expenses or claim nothing.

The One Exception: Students and Trainees From India

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.³ In practice this covers Indian nationals on F-1 student visas and J-1 trainee visas who are still treated as nonresident aliens for tax purposes.

For an eligible single filer in 2026, that means the same $16,100 reduction a U.S. resident would get.⁴ No other U.S. tax treaty carries this benefit. Students and trainees from every other country remain subject to the general bar.

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.⁶

Elections That Convert You to a Resident Filer

Two elections in the Internal Revenue Code can change a nonresident alien’s filing status to resident for the full tax year. Both run through marriage, and both come with the same trade-off: once treated as a resident, the United States taxes your worldwide income, not just U.S.-source income. Whether the standard deduction is worth that cost depends on how much foreign income the nonresident spouse has.

Married to a U.S. Citizen or Resident Alien

Section 6013(g) lets a nonresident alien who is married to a U.S. citizen or resident alien at year’s end elect to be treated as a U.S. resident for the entire year.⁷ Both spouses have to agree. The couple then files a joint return on Form 1040 instead of the nonresident spouse filing on 1040-NR, and the joint standard deduction for 2026 is $32,200.⁴

The cost is that every dollar the nonresident spouse earns anywhere in the world becomes reportable on the U.S. return.⁸ If that spouse has significant foreign income, the extra U.S. tax can easily exceed the deduction’s value. If foreign income is small, the math usually favors the election.

Once made, the election stays in effect for all future years until it is revoked or ends through divorce, legal separation, or death.⁷ And it is a one-shot decision per couple: if it ever terminates, the same two people can never make it again. Run the numbers before you file.

Dual-Status Alien Who Marries

Section 6013(h) covers a different situation. If you start the year as a nonresident alien, become a resident alien before year’s end, and are married to a U.S. citizen or resident alien at the close of the year, both spouses can elect to treat the dual-status spouse as a full-year resident. That lets the couple file jointly, with the full standard deduction, instead of handling the split-year reporting dual-status filing normally requires. This election is also a one-time opportunity per couple.⁷

The First-Year Choice Does Not Unlock the Deduction

A common point of confusion. A nonresident alien who doesn’t meet 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 choice makes you a dual-status alien, not a full-year resident, so the standard deduction is still off limits unless you also qualify under Section 6013(h) through marriage to a U.S. citizen or resident.

What You Can Deduct Instead

If none of the exceptions apply, itemizing is the only route to any deduction. The expense must generally connect to income effectively connected with a U.S. trade or business; expenses tied to other U.S.-source income like dividends or royalties don’t qualify.¹⁰ Schedule A of Form 1040-NR allows:

State and local income taxes paid 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. Donations made directly to foreign organizations don’t count, even if the foreign group would qualify in its home country.¹⁰
Casualty and theft losses attributable to a federally declared disaster. The property must be in the United States but does not have to be connected to a trade or business.¹⁰

That list is short compared with what resident filers can claim. Medical expenses generally don’t qualify. Mortgage interest is deductible only if the property is tied to your U.S. trade or business. Miscellaneous deductions like tax preparation fees remain suspended. For many nonresident aliens with straightforward W-2 income, state income taxes and a few charitable gifts are the only items worth listing, and if those don’t add up, the itemized total is effectively zero.

Personal Exemptions Won’t Fill the Gap

Before 2018, nonresident aliens 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 respective treaties. The Tax Cuts and Jobs Act set the personal exemption at zero starting in 2018, and the One, Big, Beautiful Bill Act made that permanent.⁴ For 2026, the exemption is still $0. The treaty language for those three countries technically remains in force, but it produces no tax benefit when the exemption amount itself is zero. A nonresident alien who doesn’t qualify under the India treaty or a Section 6013 election has no standard deduction and no personal exemption, and itemized deductions tied to effectively connected income are the only lever left.

1
Office of the Law Revision Counsel. 26 USC 63 – Taxable Income Defined
2
Internal Revenue Service. About Form 1040-NR, U.S. Nonresident Alien Income Tax Return
3
Internal Revenue Service. Nonresident – Figuring Your Tax
4
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments from the One, Big, Beautiful Bill
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