Tax benefits for Students and Business apprentice from India :           If you are in US on F, J, M or Q visa and you are a non-resident US, then the US tax laws and tax treaty between US-India offers many tax benefits for Students and Business apprentices from India.           Listed below are some of those :           1] Under US-India tax treaty a Student or Business apprentice from India can claim personal exemption for his/her spouse and dependents. But a dependent person must be US resident. 2] Under US-India tax treaty a Student or Business apprentice from India who is in U.S. primarily for studying or training is exempt from U.S. income tax on payments from abroad for maintenance, education or training. 3] Under US-India tax treaty a Student or Business apprentice from India can claim Standard Deduction provided you do not claim itemized deductions. 4] Further in you are a US non-resident, certain income from capital gains and interest will not be taxable in USA. 5] Under US-India tax treaty dividend income will be taxed at a concessional rate.         You may also eligible to claim FICA Tax Refund :           The IRS and Treasury Department have issued final regulations clarifying the student exception to the FICA (Social security and Medicare) taxes for students employed by a school, college or University where the student is pursuing a course of study. If FICA taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. If you are not able to get full refund of the amount from employer, file a claim for refund with the IRS on Form 843.         Documents required for filing 843 :           01. Completed IRS Form 843, Claim for Refund and Request for Abatement 02. Completed IRS Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa 03. Copy of your W-2 Form(s) 04. Copy of your most recent nonresident income tax return (if available) 05. Copy of your I-94 Form – front & back (it’s the small white card generally stapled in your passport) 06. Copy of your permission to work in the US (EAD card, CPT authorization, etc) 07. A written statement from your employer showing the amount of refund requested and the amount (if any) reimbursed by the employer. If you cannot obtain such a statement, you must verify that you have contacted your employer and that the employer was unable to assist you with the refund. 08. A copy of your valid entry visa 09. Copy of starting and ending pay stubs           Note : The processing of Form 843 and receipt of payment may require six months.