Per IRS Publication 519 U.S. Tax Guide for Aliens, nonresident aliens cannot claim the standard deduction. However, a special rule applies to students and business apprentices from India who are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty. They can claim the standard deduction if they do not claim itemized deductions. Except for certain charitable contributions and casualty and theft losses, only deductions and losses allocated and apportioned to income effectively connected with a U.S. trade or business may be taken.
Allowed Itemized Deductions
You may use the following items as itemized deductions.