[Revised 2/10/2026]
For the standard deduction amount, see Deductions (Federal Returns).
By benefit of the treaty between the countries of India and the United States, F-1/J-1 nonresident alien students or scholar from India can take the federal standard deduction (see amounts for each year) instead of deducting the actual amount of the state tax on 1040-NR Schedule A, Line 1b.
Sprintax will make a note on 1040-NR Line 12 "Standard Deduction, India Treaty Article 21(2)" and enter the amount of the standard deduction.
Because this is a "standard deduction" you will not "itemize" deductions (that is, individually list each deduction) unless the total dollar amount of items being itemized is greater than the amount of that year's standard deduction ($15,750 for 2025). See "deductions" for a brief explanation of deductions, both standard and itemized. If deductions are to be itemized, you will use 1040-NR, Schedule A.
For tax year 2025
IF you did not receive a state tax refund in 2025 (from any tax year previous to 2025),
THEN there is no state tax refund to report on your 2025 1040-NR. You have no state tax refund to enter into Sprintax.
IF you did receive a tax refund in 2025 (from tax filings for tax years 2024 or earlier)
THEN:
IF you are a citizen of India, you likely took the standard deduction (see your previous year's 1040-NR, Line 12; see federal standard deduction amounts for previous years).
THEN any state tax refund received in 2025 is not tax able if you took the standard deduction for that year. You have no state tax refund to enter into Sprintax.
IF you itemized your state tax on 1040-NR, Schedule A, Line 1b, and you received the refund in 2025,
THEN it is taxable and you will report it on Schedule 1, Part I: Additional Income, Line 1. You will enter into Sprintax the amount(s) of the refund when asked about state tax refunds received in 2025.
Students and scholars from India receive the federal standard deduction by treaty benefit.
The state of Oregon does not have a treaty benefit with the country of India.
The Oregon standard deduction for "Non-U.S. citizens without permanent resident status" (aka nonresident aliens) is $0.00
An individual, who assists international students at another Oregon college, stated that a court case decided in 1990 established that the treaty benefits apply to the nations involved and not to state taxation.
"Finally, plaintiffs contend that the Oregon tax scheme violates the income tax treaty between the United States and Canada requiring both nations to allow tax credits or deductions for taxes paid to the other. The relevant treaty language, however, applies only to the nations involved, Canada and the United States, and not to state taxation. Plaintiffs received the full benefit of the treaty when they claimed their Canadian taxes as a foreign tax credit against their United States taxes. We find no support for plaintiffs' contention that the treaty imposes any constraint upon Oregon's treatment of foreign taxes."
It would seem that the most clear statements regarding this issue are in Oregon Publication 17 cited above: the standard deduction for a nonresident alien is -0-. There are no positive statements in Oregon publications that the Indian student is an exception to this statement. And the Oregon Supreme Count in the case cited above states that the treaty language in this instance of the treaty between the US and Canada does not apply to state taxation.